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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
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 55--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
Subpart A--EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS
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| Imposition of excise tax on certain real estate investment trust taxable income not distributed during the taxable year; taxable years ending on or before January 1, 1987. |
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| Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986. |
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Subpart B--EXCISE TAX ON REGULATED INVESTMENT COMPANIES
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| Imposition of excise tax on undistributed income of regulated investment companies. |
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Subpart C--PROCEDURE AND ADMINISTRATION
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| Notice or regulations requiring records, statements, and special returns. |
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| General requirement of return, statement, or list. |
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| Reporting requirements for tax return preparers. |
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| Signing of returns and other documents. |
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| Automatic extension of time for filing a return due under Chapter 44. |
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| Place for filing Chapter 44 tax returns. |
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| Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record. |
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| Tax return preparers furnishing identifying numbers for returns or claims for refund. |
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| Time and place for paying of tax shown on returns. |
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| Extension of time for paying tax or deficiency. |
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| Bonds where time to pay tax or deficiency has been extended. |
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| Section 6694 penalties applicable to tax return preparer. |
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| Penalties for understatement due to an unreasonable position. |
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| Penalty for understatement due to willful, reckless, or intentional conduct. |
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| 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. |
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| Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons. |
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| Claims for credit or refund by tax return preparers. |
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