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Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations
e-CFR Data is current as of November 19, 2009
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 56--PUBLIC CHARITY EXCISE TAXES
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| Outline of regulations under section 4911. |
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| Tax on excess lobbying expenditures. |
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| Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications. |
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| Expenditures for direct and/or grass roots lobbying communications. |
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| Exempt purpose expenditures. |
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| Communications with members. |
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| Records of lobbying and grass roots expenditures. |
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| Affiliated group of organizations. |
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| Excess lobbying expenditures of affiliated group. |
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| Application of section 501(h) to affiliated groups of organizations. |
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| Members of a limited affiliated group of organizations. |
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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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| Requirement of statement disclosing participation in certain transactions by taxpayers. |
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| Reporting requirements for tax return preparers. |
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| Tax return preparer must furnish copy of return and 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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| 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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