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Electronic Code of Federal Regulations

e-CFR data is current as of June 2, 2020

Title 26Chapter ISubchapter DPart 40


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES

PART 40—EXCISE TAX PROCEDURAL REGULATIONS

rule
§40.0-1
Introduction.
§40.6011(a)-1
Returns.
§40.6011(a)-2
Final returns.
§40.6060-1
Reporting requirements for tax return preparers.
§40.6071(a)-1
Time for filing returns.
§40.6071(a)-3
Time for an eligible air carrier to file a return for the third calendar quarter of 2001.
§40.6091-1
Place for filing returns.
§40.6101-1
Period covered by returns.
§40.6107-1
Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§40.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
§40.6151(a)-1
Time and place for paying tax shown on return.
§40.6302(a)-1
Voluntary payments of excise taxes by electronic funds transfer.
§40.6302(c)-1
Deposits.
§40.6302(c)-2
Special rules for September.
§40.6302(c)-3
Deposits under chapter 33.
§40.6694-1
Section 6694 penalties applicable to tax return preparer.
§40.6694-2
Penalties for understatement due to an unreasonable position.
§40.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
§40.6694-4
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.
§40.6695-1
Other assessable penalties with respect to the preparation of tax returns for other persons.
§40.6696-1
Claims for credit or refund by tax return preparers.
§40.7701-1
Tax return preparer.

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