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Section 54.4971-1
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Tax on excess contributions to plans benefiting self-employed individuals |
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Section 54.4972-1
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Excise tax on accumulations in individual retirement accounts or annuities |
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Section 54.4974-1
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Excise tax on accumulations in qualified retirement plans |
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Section 54.4974-2
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General rules relating to excise tax on prohibited transactions |
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Section 54.4975-1
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Statutory exemptions for office space or services and certain transactions involving financial institutions |
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Section 54.4975-6
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Other statutory exemptions |
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Section 54.4975-7
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Definition of ``fiduciary'' |
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Section 54.4975-9
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Definition of the term ``qualifying employer security'' |
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Section 54.4975-12
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Election to pay an excise tax for certain pre-1975 prohibited transactions |
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Section 54.4975-14
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Other transitional rules |
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Section 54.4975-15
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Excise tax on certain excess contributions and excess aggregate contributions; table of contents |
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Section 54.4979-0
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Excise tax on certain excess contributions and excess aggregate contributions |
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Section 54.4979-1
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General requirement of return, statement, or list |
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Section 54.6011-1
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General requirement of return, statement, or list |
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Section 54.6011-2
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Requirement of statement disclosing participation in certain transactions by taxpayers |
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Section 54.6011-4
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Reporting requirements for tax return preparers |
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Section 54.6060-1
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Signing of returns and other documents |
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Section 54.6061-1
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Time for filing returns |
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Section 54.6071-1
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Automatic extension of time for filing returns for certain excise taxes under Chapter 43 |
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Section 54.6081-1
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Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G |
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Section 54.6091-1
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Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record |
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Section 54.6107-1
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Tax return preparers furnishing identifying numbers for returns or claims for refund filed |
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Section 54.6109-1
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Time and place for paying of tax shown on returns |
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Section 54.6151-1
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Section 6694 penalties applicable to tax return preparer |
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Section 54.6694-1
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Penalties for understatement due to an unreasonable position |
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Section 54.6694-2
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Penalty for understatement due to willful, reckless, or intentional conduct |
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Section 54.6694-3
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Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of |
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Section 54.6694-4
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Other assessable penalties with respect to the preparation of tax returns for other persons |
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Section 54.6695-1
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Claims for credit or refund by tax return preparers |
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Section 54.6696-1
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Tax return preparer |
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Section 54.7701-1
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Basis and scope |
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Section 54.9801-1
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Definitions |
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Section 54.9801-2
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Preexisting condition exclusions |
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Section 54.9801-3
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Rules relating to creditable coverage |
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Section 54.9801-4
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Evidence of creditable coverage |
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Section 54.9801-5
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Special enrollment periods |
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Section 54.9801-6
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Prohibiting discrimination against participants and beneficiaries based on a health factor |
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Section 54.9802-1
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Special rules for certain church plans |
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Section 54.9802-2
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Standards relating to benefits for mothers and newborns |
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Section 54.9811-1
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Parity in mental health and substance use disorder benefits |
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Section 54.9812-1
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Prohibiting discrimination against participants and beneficiaries based on a health factor |
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Section 54.9815-2705
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Prohibition on waiting periods that exceed 90 days |
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Section 54.9815-2708
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Coverage of preventive health services |
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Section 54.9815-2713
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Summary of benefits and coverage and uniform glossary |
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Section 54.9815-2715
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Special rules relating to group health plans |
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Section 54.9831-1
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Special rules relating to group health plans |
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Section 54.9831-1
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Effective dates |
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Section 54.9833-1
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Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable |