Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 56: Public Charity Excise Taxes

Section No. Description
Section 56.4911-0 Tax on excess lobbying expenditures
Section 56.4911-1 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications
Section 56.4911-2 Expenditures for direct and/or grass roots lobbying communications
Section 56.4911-3 Exempt purpose expenditures
Section 56.4911-4 Communications with members
Section 56.4911-5 Records of lobbying and grass roots expenditures
Section 56.4911-6 Affiliated group of organizations
Section 56.4911-7 Excess lobbying expenditures of affiliated group
Section 56.4911-8 Application of section 501(h) to affiliated groups of organizations
Section 56.4911-9 Members of a limited affiliated group of organizations
Section 56.4911-10 Notice or regulations requiring records, statements, and special returns
Section 56.6001-1 General requirement of return, statement, or list
Section 56.6011-1 Requirement of statement disclosing participation in certain transactions by taxpayers
Section 56.6011-4 Reporting requirements for tax return preparers
Section 56.6060-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
Section 56.6107-1 Tax return preparers furnishing identifying numbers for returns or claims for refund
Section 56.6109-1 Section 6694 penalties applicable to tax return preparer
Section 56.6694-1 Penalties for understatement due to an unreasonable position
Section 56.6694-2 Penalty for understatement due to willful, reckless, or intentional conduct
Section 56.6694-3 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of
Section 56.6694-4 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other
Section 56.6695-1 Claims for credit or refund by tax return preparers
Section 56.6696-1 Tax return preparer
Section 56.7701-1 Overview