Code of Federal Regulations · Subpart

Subpart C — Procedure And Administration

26 C.F.R. pt. 55, subpt. C

• § 55.6001-1 -1 Notice Or Regulations Requiring Records, Statements, And Special Returns
• § 55.6011-1 -1 General Requirement Of Return, Statement, Or List
• § 55.6060-1 -1 Reporting Requirements For Tax Return Preparers
• § 55.6061-1 -1 Signing Of Returns And Other Documents
• § 55.6065-1 -1 Verification Of Returns
• § 55.6071-1 -1 Time For Filing Returns
• § 55.6081-1 -1 Automatic Extension Of Time For Filing A Return Due Under Chapter 44
• § 55.6091-1 -1 Place For Filing Chapter 44 Tax Returns
• § 55.6091-2 -2 Exceptional Cases
• § 55.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return Or Claim For Refund To Taxpayer And Must Retain A Copy Or Record
• § 55.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
• § 55.6151-1 -1 Time And Place For Paying Of Tax Shown On Returns
• § 55.6161-1 -1 Extension Of Time For Paying Tax Or Deficiency
• § 55.6165-1 -1 Bonds Where Time To Pay Tax Or Deficiency Has Been Extended
• § 55.6694-1 -1 Section 6694 Penalties Applicable To Tax Return Preparer
• § 55.6694-2 -2 Penalties For Understatement Due To An Unreasonable Position
• § 55.6694-3 -3 Penalty For Understatement Due To Willful, Reckless, Or Intentional Conduct
• § 55.6694-4 -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
• § 55.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns Or Claims For Refund For Other Persons
• § 55.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers
• § 55.7701-1 -1 Tax Return Preparer