Code of Federal Regulations · Part

Part 40 — Excise Tax Procedural Regulations

26 C.F.R. pt. 40

• § 40.0-1 -1 Introduction
• § 40.6011(a)-1 (a)-1 Returns
• § 40.6011(a)-2 (a)-2 Final Returns
• § 40.6060-1 -1 Reporting Requirements For Tax Return Preparers
• § 40.6071(a)-1 (a)-1 Time For Filing Returns
• § 40.6091-1 -1 Place For Filing Returns
• § 40.6101-1 -1 Period Covered By Returns
• § 40.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record
• § 40.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
• § 40.6151(a)-1 (a)-1 Time And Place For Paying Tax Shown On Return
• § 40.6302(a)-1 (a)-1 Voluntary Payments Of Excise Taxes By Electronic Funds Transfer
• § 40.6302(c)-1 (c)-1 Deposits
• § 40.6302(c)-2 (c)-2 Special Rules For September
• § 40.6302(c)-3 (c)-3 Deposits Under Chapter 33
• § 40.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
• § 40.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
• § 40.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
• § 40.6694-4 -4 Extension Of Period Of Collection When Tax Return Preparer Pays 15 Percent Of A Penalty For Understatement Of Taxpayer's Liability And Certain Other Procedural Matters
• § 40.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
• § 40.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
• § 40.7701-1 -1 Tax Return Preparer