Code of Federal Regulations · Subpart
Subpart B — Procedure And Administration
26 C.F.R. pt. 58, subpt. B
- § 58.6001-1 -1 Notice Or Regulations Requiring Records, Statements, And Special Returns
- § 58.6011-1 -1 General Requirement Of Return, Statement, Or List
- § 58.6060-1 -1 Reporting Requirements For Tax Return Preparers
- § 58.6061-1 -1 Signing Of Returns And Other Documents
- § 58.6065-1 -1 Verification Of Returns
- § 58.6071-1 -1 Time For Filing Returns
- § 58.6091-1 -1 Place For Filing Tax Returns Under Chapter 37 Of The Internal Revenue Code
- § 58.6107-1 -1 Tax Return Preparer Must Furnish Copy Of Return Or Claim For Refund To Taxpayer And Must Retain A Copy Or Record
- § 58.6109-1 -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
- § 58.6151-1 -1 Time And Place For Paying Of Tax Shown On Returns
- § 58.6694-1 -1 Section 6694 Penalties
- § 58.6695-1 -1 Other Assessable Penalties With Respect To The Preparation Of Tax Returns Or Claims For Refund For Other Persons
- § 58.6696-1 -1 Claims For Credit Or Refund By Tax Return Preparers