Code of Federal Regulations · Subpart
Subpart ECFRe7a848e7ecebb4b — Additions To The Tax, Additional Amounts, And Assessable Penalties
26 C.F.R. pt. 301, subpt. ECFRe7a848e7ecebb4b
- § 301.6651-1 -1 Failure To File Tax Return Or To Pay Tax
- § 301.6652-1 -1 Failure To File Certain Information Returns
- § 301.6652-2 -2 Failure By Exempt Organizations And Certain Nonexempt Organizations To File Certain Returns Or To Comply With Section 6104(d) For Taxable Years Beginning After December 31, 1969
- § 301.6652-3 -3 Failure To File Information With Respect To Employee Retirement Benefit Plan
- § 301.6653-1 -1 Failure To Pay Tax
- § 301.6654-1 -1 Failure By Individual To Pay Estimated Income Tax
- § 301.6655-1 -1 Failure By Corporation To Pay Estimated Income Tax
- § 301.6656-1 -1 Abatement Of Penalty
- § 301.6657-1 -1 Bad Checks
- § 301.6658-1 -1 Addition To Tax In Case Of Jeopardy
- § 301.6659-1 -1 Applicable Rules
- § 301.6671-1 -1 Rules For Application Of Assessable Penalties
- § 301.6672-1 -1 Failure To Collect And Pay Over Tax, Or Attempt To Evade Or Defeat Tax
- § 301.6673-1 -1 Damages Assessable For Instituting Proceedings Before The Tax Court Merely For Delay
- § 301.6674-1 -1 Fraudulent Statement Or Failure To Furnish Statement To Employee
- § 301.6678-1 -1 Failure To Furnish Statements To Payees
- § 301.6679-1 -1 Failure To File Returns, Etc. With Respect To Foreign Corporations Or Foreign Partnerships For Taxable Years Beginning After September 3, 1982
- § 301.6682-1 -1 False Information With Respect To Withholding Allowances Based On Itemized Deductions
- § 301.6684-1 -1 Assessable Penalties With Respect To Liability For Tax Under Chapter 42
- § 301.6685-1 -1 Assessable Penalties With Respect To Private Foundations' Failure To Comply With Section 6104(d)
- § 301.6686-1 -1 Failure Of Disc To File Returns
- § 301.6688-1 -1 Assessable Penalties With Respect To Information Required To Be Furnished With Respect To Possessions
- § 301.6689-1 -1 Failure To File Notice Of Redetermination Of Foreign Income Taxes
- § 301.6690-1 -1 Penalty For Fraudulent Statement Or Failure To Furnish Statement To Plan Participant
- § 301.6692-1 -1 Failure To File Actuarial Report
- § 301.6693-1 -1 Penalty For Failure To Provide Reports And Documents Concerning Individual Retirement Accounts Or Annuities
- § 301.6707-1 -1 Failure To Furnish Information Regarding Reportable Transactions
- § 301.6707A-1 a-1 Failure To Include On Any Return Or Statement Any Information Required To Be Disclosed Under Section 6011 With Respect To A Reportable Transaction
- § 301.6708-1 -1 Failure To Maintain Lists Of Advisees With Respect To Reportable Transactions
- § 301.6708-1T -1t Failure To Maintain List Of Investors In Potentially Abusive Tax Shelters (temporary)
- § 301.6712-1 -1 Failure To Disclose Treaty-based Return Positions
- § 301.6721-0 -0 Table Of Contents
- § 301.6721-1 -1 Failure To File Correct Information Returns
- § 301.6722-1 -1 Failure To Furnish Correct Payee Statements
- § 301.6723-1 -1 Failure To Comply With Other Information Reporting Requirements
- § 301.6724-1 -1 Reasonable Cause
- § 301.6751(b)-1 (b)-1 Supervisory And Higher Level Official Approval For Penalties