Code of Federal Regulations · Section

§ 53.7101-1 — -1 Form Of Bonds

26 C.F.R. § 53.7101-1

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For provisions relating to form of bonds, see the regulations under section 7101 contained in part 301 of this chapter (Regulations on Procedure and Administration).

26 C.F.R. § 53.6696-1 26 C.F.R. § 53.7701-1

Authorizing Statute

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
General requirement of return, statement, or list
26 U.S.C. § 6011
Identifying numbers
26 U.S.C. § 6109
Rules and regulations
26 U.S.C. § 7805
Extension of time for filing returns
26 U.S.C. § 6081