Code of Federal Regulations · Subpart
Subpart E — Administrative Provisions Of Special Application To The Taxes On Wagering
26 C.F.R. pt. 44, subpt. E
- § 44.6001-1 -1 Record Requirements
- § 44.6011(a)-1 (a)-1 Returns
- § 44.6060-1 -1 Reporting Requirements For Tax Return Preparers
- § 44.6071-1 -1 Time For Filing Return
- § 44.6091-1 -1 Place For Filing Returns
- § 44.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record
- § 44.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
- § 44.6151-1 -1 Time And Place For Paying Taxes
- § 44.6419-1 -1 Credit Or Refund Generally
- § 44.6419-2 -2 Credit Or Refund On Wagers Laid Off By Taxpayer
- § 44.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
- § 44.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
- § 44.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
- § 44.6694-4 -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
- § 44.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns For Other Persons
- § 44.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
- § 44.7262-1 -1 Failure To Pay Special Tax
- § 44.7701-1 -1 Tax Return Preparer