Code of Federal Regulations · Subpart
Subpart C — Administrative Provisions Of Special Application To Tax On Use Of Certain Highway Motor Vehicles
26 C.F.R. pt. 41, subpt. C
- § 41.6001-1 -1 Records
- § 41.6001-2 -2 Proof Of Payment For State Registration Purposes
- § 41.6001-3 -3 Proof Of Payment For Entry Into The United States
- § 41.6011(a)-1 (a)-1 Returns
- § 41.6060-1 -1 Reporting Requirements For Tax Return Preparers
- § 41.6071(a)-1 (a)-1 Time For Filing Returns
- § 41.6091-1 -1 Place For Filing Returns
- § 41.6101-1 -1 Period Covered By Returns
- § 41.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record
- § 41.6109-1 -1 Identifying Numbers
- § 41.6109-2 -2 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund Filed After December 31, 2008
- § 41.6151(a)-1 (a)-1 Time And Place For Paying Tax
- § 41.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
- § 41.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
- § 41.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
- § 41.6694-4 -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
- § 41.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
- § 41.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
- § 41.7701-1 -1 Tax Return Preparer