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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations

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e-CFR Data is current as of February 4, 2010

TITLE 26--Internal Revenue

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

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
Use of Government depositaries.
§40.6302(c)-2
Special rules for September.
§40.6302(c)-3
Special rules for use of Government depositaries 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.
rule

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