<!-- TTST:[4905]: TTC:[I]: TTSC:[D]: TTT:[r]: TTS:[44.4905-3]: TTCP:[Liability for failure to register change or removal]: TTCI:[Reg. 44.4905-3]: TTB:[1d.php?v=sr&s=44.4905-2]: TTA:[1d.php?v=sr&s=44.4906-1]: TTD:[8599]: -->

TREASURY REGULATIONS


Index  » Subchapter D  » Reg. 44.4905-3

Reg. 44.4905-3
Liability for failure to register change or removal

January 14, 2024


§ 44.4905-2 « Browse » § 44.4906-1

See related I.R.C. 4905

Treas. Reg. § 44.4905-3.  Liability for failure to register change or removal

Any person succeeding to and carrying on a business for which the special tax imposed by section 4411 has been paid, and any taxpayer changing his residence address or his place of business, without registering such change as provided in ยงยง 44.4905-1 and 44.4905-2 shall be liable to an additional tax, and to the penalty prescribed in section 6651 for failure to make a return. (For regulations under section 6651, see the Regulations on Procedure and Administration (Part 301 of this chapter).)

 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.