Code of Federal Regulations · Subpart
Subpart B — Procedure And Administration
26 C.F.R. pt. 157, subpt. B
- § 157.6001-1 -1 Records, Statements, And Special Returns
- § 157.6011-1 -1 General Requirement Of Return, Statement, Or List
- § 157.6060-1 -1 Reporting Requirements For Tax Return Preparers
- § 157.6061-1 -1 Signing Of Returns And Other Documents
- § 157.6065-1 -1 Verification Of Returns
- § 157.6071-1 -1 Time For Filing Returns
- § 157.6081-1 -1 Automatic Extension Of Time For Filing A Return Due Under Chapter 55
- § 157.6091-1 -1 Place For Filing Returns
- § 157.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return Or Claim For Refund To Taxpayer And Must Retain A Copy Or Record
- § 157.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
- § 157.6151-1 -1 Time And Place For Paying Of Tax Shown On Returns
- § 157.6161-1 -1 Extension Of Time For Paying Tax
- § 157.6165-1 -1 Bonds Where Time To Pay Tax Has Been Extended
- § 157.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
- § 157.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
- § 157.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
- § 157.6694-4 -4 Extension Of Period Of Collection When Preparer Pays 15 Percent Of A Penalty For Understatement Of Taxpayer's Liability And Certain Other Procedural Matters
- § 157.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns Or Claims For Refund For Other Persons
- § 157.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
- § 157.7701-1 -1 Tax Return Preparer