Code of Federal Regulations · Section

§ 44.4413-1 — -1 Certain Provisions Made Applicable

26 C.F.R. § 44.4413-1

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For regulations under sections 4901, 4902, 4904, 4905, and 4906, as extended and made applicable to the special tax imposed by section 4411 and to the persons upon whom such tax is imposed, see Subpart D of this part.

26 C.F.R. § 44.4412-1

Authorizing Statute

Identifying numbers
26 U.S.C. § 6109
Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Rules and regulations
26 U.S.C. § 7805