|
Section 55.4981-1
|
Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar |
|
Section 55.4981-2
|
Imposition of excise tax on undistributed income of regulated investment companies |
|
Section 55.4982-1
|
Notice or regulations requiring records, statements, and special returns |
|
Section 55.6001-1
|
General requirement of return, statement, or list |
|
Section 55.6011-1
|
Reporting requirements for tax return preparers |
|
Section 55.6060-1
|
Signing of returns and other documents |
|
Section 55.6061-1
|
Verification of returns |
|
Section 55.6065-1
|
Time for filing returns |
|
Section 55.6071-1
|
Automatic extension of time for filing a return due under Chapter 44 |
|
Section 55.6081-1
|
Place for filing Chapter 44 tax returns |
|
Section 55.6091-1
|
Exceptional cases |
|
Section 55.6091-2
|
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
|
Section 55.6107-1
|
Tax return preparers furnishing identifying numbers for returns or claims for refund |
|
Section 55.6109-1
|
Time and place for paying of tax shown on returns |
|
Section 55.6151-1
|
Extension of time for paying tax or deficiency |
|
Section 55.6161-1
|
Bonds where time to pay tax or deficiency has been extended |
|
Section 55.6165-1
|
Section 6694 penalties applicable to tax return preparer |
|
Section 55.6694-1
|
Penalties for understatement due to an unreasonable position |
|
Section 55.6694-2
|
Penalty for understatement due to willful, reckless, or intentional conduct |
|
Section 55.6694-3
|
Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of |
|
Section 55.6694-4
|
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
|
Section 55.6695-1
|
Claims for credit or refund by tax return preparers |
|
Section 55.6696-1
|
Tax return preparer |
|
Section 55.7701-1
|
Outline of regulations under section 4911 |