The following list shows all sections of subchapter D (Miscellaneous Excise Taxes (§§ 40.0-1 to 157.7701-1)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.
| Section | Section Title |
| Reg. 40.0-1 | Introduction |
| Reg. 40.6011(a)-1 | Returns |
| Reg. 40.6011(a)-2 | Final returns |
| Reg. 40.6060-1 | Reporting requirements for tax return preparers |
| Reg. 40.6071(a)-1 | Time for filing returns |
| Reg. 40.6091-1 | Place for filing returns |
| Reg. 40.6101-1 | Period covered by returns |
| Reg. 40.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
| Reg. 40.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund |
| Reg. 40.6151(a)-1 | Time and place for paying tax shown on return |
| Reg. 40.6302(a)-1 | Voluntary payments of excise taxes by electronic funds transfer |
| Reg. 40.6302(c)-1 | Deposits |
| Reg. 40.6302(c)-2 | Special rules for September |
| Reg. 40.6302(c)-3 | Deposits under chapter 33 |
| Reg. 40.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 40.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 40.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 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 |
| Reg. 40.6695-1 | Other assessable penalties with respect to the preparation of tax returns for other persons |
| Reg. 40.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 40.7701-1 | Tax return preparer |
| Reg. 41.0-1 | Introduction |
| Reg. 41.4481-1 | Imposition and computation of tax |
| Reg. 41.4481-2 | Persons liable for tax |
| Reg. 41.4481-3 | Registration |
| Reg. 41.4482(a)-1 | Definition of highway motor vehicle |
| Reg. 41.4482(b)-1 | Definition of taxable gross weight |
| Reg. 41.4482(c)-1 | Definition of State, taxable period, use, and customarily used |
| Reg. 41.4483-1 | State exemption |
| Reg. 41.4483-2 | Exemption for certain transit-type buses |
| Reg. 41.4483-3 | Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways |
| Reg. 41.4483-4 | Application of exemptions |
| Reg. 41.4483-6 | Reduction in tax for trucks used in logging |
| Reg. 41.6001-1 | Records |
| Reg. 41.6001-2 | Proof of payment for State registration purposes |
| Reg. 41.6001-3 | Proof of payment for entry into the United States |
| Reg. 41.6011(a)-1 | Returns |
| Reg. 41.6060-1 | Reporting requirements for tax return preparers |
| Reg. 41.6071(a)-1 | Time for filing returns |
| Reg. 41.6091-1 | Place for filing returns |
| Reg. 41.6101-1 | Period covered by returns |
| Reg. 41.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
| Reg. 41.6109-1 | Identifying numbers |
| Reg. 41.6109-2 | Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008 |
| Reg. 41.6151(a)-1 | Time and place for paying tax |
| Reg. 41.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 41.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 41.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 41.6694-4 | Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters |
| Reg. 41.6695-1 | Other assessable penalties with respect to the preparation of tax returns for other persons |
| Reg. 41.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 41.7701-1 | Tax return preparer |
| Reg. 43.0-1 | Introduction |
| Reg. 43.4471-1 | Imposition of tax |
| Reg. 43.4472-1 | Definitions |
| Reg. 44.0-1 | Introduction |
| Reg. 44.0-2 | General definitions and use of terms |
| Reg. 44.0-3 | Scope of regulations |
| Reg. 44.0-4 | Extent to which the regulations in this part supersede prior regulations |
| Reg. 44.4401-1 | Imposition of tax |
| Reg. 44.4401-2 | Person liable for tax |
| Reg. 44.4401-3 | When tax attaches |
| Reg. 44.4402-1 | Exemptions |
| Reg. 44.4403-1 | Daily record |
| Reg. 44.4404-1 | Territorial extent |
| Reg. 44.4411-1 | Imposition of tax |
| Reg. 44.4412-1 | Registration |
| Reg. 44.4413-1 | Certain provisions made applicable |
| Reg. 44.4421-1 | Definitions |
| Reg. 44.4422-1 | Doing business in violation of Federal or State law |
| Reg. 44.4901-1 | Payment of special tax |
| Reg. 44.4902-1 | Partnership liability |
| Reg. 44.4905-1 | Change of ownership |
| Reg. 44.4905-2 | Change of address |
| Reg. 44.4905-3 | Liability for failure to register change or removal |
| Reg. 44.4906-1 | Cross reference |
| Reg. 44.6001-1 | Record requirements |
| Reg. 44.6011(a)-1 | Returns |
| Reg. 44.6060-1 | Reporting requirements for tax return preparers |
| Reg. 44.6071-1 | Time for filing return |
| Reg. 44.6091-1 | Place for filing returns |
| Reg. 44.6107-1 | Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record |
| Reg. 44.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund |
| Reg. 44.6151-1 | Time and place for paying taxes |
| Reg. 44.6419-1 | Credit or refund generally |
| Reg. 44.6419-2 | Credit or refund on wagers laid off by taxpayer |
| Reg. 44.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 44.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 44.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 44.6694-4 | Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters |
| Reg. 44.6695-1 | Other assessable penalties with respect to the preparation of tax returns for other persons |
| Reg. 44.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 44.7262-1 | Failure to pay special tax |
| Reg. 44.7701-1 | Tax return preparer |
| Reg. 46.0-1 | Introduction |
| Reg. 46.4371-1 | Applicability of subpart |
| Reg. 46.4371-2 | Imposition of tax on policies issued by foreign insurers; scope of tax |
| Reg. 46.4371-3 | Rate and computation of tax |
| Reg. 46.4371-4 | Records required with respect to foreign insurance policies |
| Reg. 46.4374-1 | Liability for tax |
| Reg. 46.4375-1 | Fee on issuers of specified health insurance policies |
| Reg. 46.4376-1 | Fee on sponsors of self-insured health plans |
| Reg. 46.4377-1 | Definitions and special rules |
| Reg. 46.4701-1 | Tax on issuer of registration-required obligation not in registered form |
| Reg. 48.0-1 | Introduction |
| Reg. 48.0-2 | General definitions and attachment of tax |
| Reg. 48.0-3 | Exemption certificates |
| Reg. 48.4041-0 | Applicability of regulations relating to diesel fuel after December 31, 1993 |
| Reg. 48.4041-3 | Application of tax on sales of special motor fuel for use in motor vehicles and motorboats |
| Reg. 48.4041-4 | Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation |
| Reg. 48.4041-5 | Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application |
| Reg. 48.4041-6 | Application of tax on use of taxable liquid fuel |
| Reg. 48.4041-7 | Dual use of taxable liquid fuel |
| Reg. 48.4041-8 | Definitions |
| Reg. 48.4041-9 | Exemption for farm use |
| Reg. 48.4041-10 | Exemption for use as supplies for vessels or aircraft |
| Reg. 48.4041-11 | Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered |
| Reg. 48.4041-12 | Sales by United States, etc |
| Reg. 48.4041-13 | Other credits or refunds |
| Reg. 48.4041-14 | Exemption for sale to or use by certain aircraft museums |
| Reg. 48.4041-15 | Sales to States or political subdivisions thereof |
| Reg. 48.4041-16 | Sales for export |
| Reg. 48.4041-17 | Tax-free retail sales to certain nonprofit educational organizations |
| Reg. 48.4041-18 | [Reserved] |
| Reg. 48.4041-19 | Exemption for qualified methanol and ethanol fuel |
| Reg. 48.4041-20 | Partially exempt methanol and ethanol fuel |
| Reg. 48.4041-21 | Compressed natural gas (CNG) |
| Reg. 48.4042-1 | Tax on fuel used in commercial waterway transportation |
| Reg. 48.4042-2 | Special rules |
| Reg. 48.4042-3 | Certain types of commercial waterway transportation excluded |
| Reg. 48.4052-1 | Heavy trucks and trailers; certification requirement |
| Reg. 48.4061(a) | [Reserved] |
| Reg. 48.4061(a)-1 | Imposition of tax; exclusion for light-duty trucks, etc |
| Reg. 48.4061(a)-2 | Bonding of importers |
| Reg. 48.4061(a)-3 | Definitions |
| Reg. 48.4061(a)-4 | Parts or accessories sold on or in connection with chasis, bodies, etc |
| Reg. 48.4061(a)-5 | Sale of automobile truck bodies and chassis |
| Reg. 48.4061(b) | [Reserved] |
| Reg. 48.4061(b)-1 | Imposition of tax |
| Reg. 48.4061(b)-2 | Definition of parts or accessories |
| Reg. 48.4061(b)-3 | Rebuilt, reconditioned, or repaired parts or accessories |
| Reg. 48.4061-1 | Temporary regulations with respect to floor stock refunds or credits on cement mixers |
| Reg. 48.4062(a) | [Reserved] |
| Reg. 48.4062(a)-1 | Specific parts or accessories |
| Reg. 48.4062(b) | [Reserved] |
| Reg. 48.4062(b)-1 | Rebuilt parts or accessories sold on an exchange basis |
| Reg. 48.4063-1 | Tax-free sales of bodies to chassis manufacturers |
| Reg. 48.4063-2 | Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck |
| Reg. 48.4063-3 | Other tax-free sales |
| Reg. 48.4064-1 | Gas guzzler tax |
| Reg. 48.4071-1 | Imposition and rates of tax |
| Reg. 48.4071-2 | Determination of weight |
| Reg. 48.4071-3 | Imposition of tax on tires and tubes delivered to manufacturer's retail outlet |
| Reg. 48.4071-4 | Original equipment tires on imported articles |
| Reg. 48.4072-1 | Definitions |
| Reg. 48.4073 | [Reserved] |
| Reg. 48.4073-1 | Exemption of tires of certain sizes |
| Reg. 48.4073-2 | Exemption of tires with internal wire fastening |
| Reg. 48.4073-3 | Exemption of tread rubber used for recapping nonhighway tires |
| Reg. 48.4073-4 | Other tax-free sales |
| Reg. 48.4081-1 | Taxable fuel; definitions |
| Reg. 48.4081-2 | Taxable fuel; tax on removal at a terminal rack |
| Reg. 48.4081-3 | Taxable fuel; taxable events other than removal at the terminal rack |
| Reg. 48.4081-4 | Gasoline; special rules for gasoline blendstocks |
| Reg. 48.4081-5 | Taxable fuel; notification certificate of taxable fuel registrant |
| Reg. 48.4081-6 | Gasoline; gasohol |
| Reg. 48.4081-7 | Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e) |
| Reg. 48.4081-8 | Taxable fuel; measurement |
| Reg. 48.4082-1 | Diesel fuel and kerosene; exemption for dyed fuel |
| Reg. 48.4082-1T | Diesel fuel and kerosene; exemption for dyed fuel (temporary) |
| Reg. 48.4082-2 | Diesel fuel and kerosene; notice required for dyed fuel |
| Reg. 48.4082-3 | Diesel fuel and kerosene; visual inspection devices [Reserved] |
| Reg. 48.4082-4 | Diesel fuel and kerosene; back-up tax |
| Reg. 48.4082-5 | Diesel fuel and kerosene; Alaska |
| Reg. 48.4082-6 | Kerosene; exemption for aviation-grade kerosene |
| Reg. 48.4082-7 | Kerosene; exemption for feedstock purposes |
| Reg. 48.4083-1 | Taxable fuel; administrative authority |
| Reg. 48.4091-3 | {Reserved] |
| Reg. 48.4101-1 | Taxable fuel; registration |
| Reg. 48.4101-2 | Information reporting |
| Reg. 48.4102-1 | Inspection of records by State or local tax officers |
| Reg. 48.4121-1 | Imposition and rate of tax on coal |
| Reg. 48.4161(a) | [Reserved] |
| Reg. 48.4161(a)-1 | Imposition and rate of tax; fishing equipment |
| Reg. 48.4161(a)-2 | Meaning of terms |
| Reg. 48.4161(a)-3 | Parts and accessories |
| Reg. 48.4161(a)-4 | Use considered sale |
| Reg. 48.4161(a)-5 | Tax-free sales |
| Reg. 48.4161(b) | [Reserved] |
| Reg. 48.4161(b)-1 | Imposition and rates of tax; bows and arrows |
| Reg. 48.4161(b)-2 | Meaning of terms |
| Reg. 48.4161(b)-3 | Use considered sale |
| Reg. 48.4161(b)-4 | Tax-free sales |
| Reg. 48.4161(b)-5 | Effective date |
| Reg. 48.4191-1 | Imposition and rate of tax |
| Reg. 48.4191-2 | Taxable medical device |
| Reg. 48.4216(a)-1 | Charges to be included in sale price |
| Reg. 48.4216(a)-2 | Exclusions from sale price |
| Reg. 48.4216(a)-3 | Other items relating to tax on sale price |
| Reg. 48.4216(b)-1 | Constructive sale price; scope and application |
| Reg. 48.4216(b)-2 | Constructive sale price; basic rules |
| Reg. 48.4216(b)-3 | Constructive sale price; special rule for arm's-length sales |
| Reg. 48.4216(b)-4 | Constructive sale price; affiliated corporations |
| Reg. 48.4216(c)-1 | Computation of tax on leases and installment sales |
| Reg. 48.4216(d)-1 | Sales of installment accounts |
| Reg. 48.4216(e)-1 | Exclusion of local advertising charges from sale price |
| Reg. 48.4216(e)-2 | Limitation on aggregate of exclusions and price readjustments |
| Reg. 48.4216(e)-3 | No exclusion or readjustment for other advertising charges or reimbursements |
| Reg. 48.4216(f)-1 | Value of used components excluded from price of certain trucks |
| Reg. 48.4217-1 | Lease considered as sale |
| Reg. 48.4217-2 | Limitation on amount of tax applicable to certain leases |
| Reg. 48.4218-1 | Tax on use by manufacturer, producer, or importer |
| Reg. 48.4218-2 | Business or personal use of articles |
| Reg. 48.4218-3 | Events subsequent to taxable use of article |
| Reg. 48.4218-4 | Use in further manufacture |
| Reg. 48.4218-5 | Computation of tax |
| Reg. 48.4219-1 | Sales of taxable articles by a person other than the manufacturer, producer, or importer |
| Reg. 48.4221-1 | Tax-free sales; general rule |
| Reg. 48.4221-2 | Tax-free sale of articles to be used for, or resold for, further manufacture |
| Reg. 48.4221-3 | Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export |
| Reg. 48.4221-4 | Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft |
| Reg. 48.4221-5 | Tax-free sale of articles to State and local governments for their exclusive use |
| Reg. 48.4221-6 | Tax-free sales of articles to nonprofit educational organizations |
| Reg. 48.4221-7 | Tax-free sales of tires and tubes |
| Reg. 48.4221-8 | Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses |
| Reg. 48.4222(a)-1 | Registration |
| Reg. 48.4222(b)-1 | Exceptions to the requirement for registration |
| Reg. 48.4222(c)-1 | Revocation or suspension of registration |
| Reg. 48.4222(d)-1 | Registration in the case of certain other exemptions |
| Reg. 48.4223-1 | Special rules relating to further manufacture |
| Reg. 48.4225-1 | Exemption of articles manufactured or produced by Indians |
| Reg. 48.6412-1 | Floor stocks credit or refund |
| Reg. 48.6412-2 | Definitions for purposes of floor stocks credit or refund |
| Reg. 48.6412-3 | Amount of tax paid on each article |
| Reg. 48.6416(a)-1 | Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes |
| Reg. 48.6416(a)-2 | Credit or refund of tax on special fuels |
| Reg. 48.6416(a)-3 | Credit or refund of manufacturers tax under chapter 32 |
| Reg. 48.6416(b)(1)-1 | Price readjustments causing overpayments of manufacturers tax |
| Reg. 48.6416(b)(1)-2 | Determination of price readjustments |
| Reg. 48.6416(b)(1)-3 | Readjustment for local advertising charges |
| Reg. 48.6416(b)(1)-4 | Supporting evidence required in case of price readjustments |
| Reg. 48.6416(b)(2)-1 | Certain exportations, uses, sales, or resales causing overpayments of tax |
| Reg. 48.6416(b)(2)-2 | Exportations, uses, sales, and resales included |
| Reg. 48.6416(b)(2)-3 | Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales |
| Reg. 48.6416(b)(2)-4 | Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels |
| Reg. 48.6416(b)(3)-1 | Tax-paid articles used for further manufacture and causing overpayments of tax |
| Reg. 48.6416(b)(3)-2 | Further manufacture included |
| Reg. 48.6416(b)(3)-3 | Supporting evidence required in case of tax-paid articles used for further manufacture |
| Reg. 48.6416(b)(5)-1 | Return of installment accounts causing overpayments of tax |
| Reg. 48.6416(c)-1 | Credit for tax paid on tires or, prior to January 1, 1984, inner tubes |
| Reg. 48.6416(e)-1 | Refund to exporter or shipper |
| Reg. 48.6416(f)-1 | Credit on returns |
| Reg. 48.6416(h)-1 | Accounting procedures for like articles |
| Reg. 48.6420-1 | Credits or payments to ultimate purchaser of gasoline used on a farm |
| Reg. 48.6420-2 | Time for filing claim for credit or payment |
| Reg. 48.6420-3 | Exempt sales; other payments or refunds available |
| Reg. 48.6420-4 | Meaning of terms |
| Reg. 48.6420-5 | Applicable laws |
| Reg. 48.6420-6 | Records to be kept in substantiation of credits or payments |
| Reg. 48.6420(a)-2 | Gasoline includible in claim |
| Reg. 48.6421-0 | Off-highway business use |
| Reg. 48.6421-1 | Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes |
| Reg. 48.6421-2 | Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses |
| Reg. 48.6421-3 | Time for filing claim for credit or payment |
| Reg. 48.6421-4 | Meaning of terms |
| Reg. 48.6421-5 | Exempt sales; other payments or refunds available |
| Reg. 48.6421-6 | Applicable laws |
| Reg. 48.6421-7 | Records to be kept in substantiation of credits or payments |
| Reg. 48.6427-0 | Off-highway business use |
| Reg. 48.6427-1 | Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes |
| Reg. 48.6427-2 | Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses |
| Reg. 48.6427-3 | Time for filing claim for credit or payment |
| Reg. 48.6427-4 | Applicable laws |
| Reg. 48.6427-5 | Records to be kept in substantiation of credits or payments |
| Reg. 48.6427-6 | Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984 |
| Reg. 48.6427-8 | Diesel fuel and kerosene; claims by ultimate purchasers |
| Reg. 48.6427-9 | Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use) |
| Reg. 48.6427-10 | Kerosene; claims by registered ultimate vendors (blocked pumps) |
| Reg. 48.6427-11 | Kerosene; claims by registered ultimate vendors (blending) |
| Reg. 48.6715-1 | Penalty for misuse of dyed fuel |
| Reg. 49.0-1 | Introduction |
| Reg. 49.0-2 | General definitions and use of terms |
| Reg. 49.4251-1 | Imposition of tax |
| Reg. 49.4251-2 | Rate and application of tax |
| Reg. 49.4251-3 | [Reserved] |
| Reg. 49.4251-4 | Prepaid telephone cards |
| Reg. 49.4252-1 | [Reserved] |
| Reg. 49.4252-2 | Toll telephone service |
| Reg. 49.4252-3 | [Reserved] |
| Reg. 49.4252-4 | Provisions common to telephone and telegraph services |
| Reg. 49.4252-5 | Teletypewriter exchange service |
| Reg. 49.4253-1 | Exemption for certain coin-operated service |
| Reg. 49.4253-2 | Exemption for news services |
| Reg. 49.4253-3 | Exemption for certain organizations |
| Reg. 49.4253-4 | Exemption for servicemen in combat zone |
| Reg. 49.4253-5 | Exemption for items otherwise taxed |
| Reg. 49.4253-6 | Exemption for common carriers and communications companies |
| Reg. 49.4253-7 | Exemption for installation charges |
| Reg. 49.4253-8—49.4253-9 | §§ 494253-8--494253-9 [Reserved] |
| Reg. 49.4253-10 | Exemption for certain private communications services |
| Reg. 49.4253-11 | Use and retention of exemption certificates |
| Reg. 49.4253-12 | Cross reference |
| Reg. 49.4254-1 | Computation of tax |
| Reg. 49.4254-2 | Payment for toll telephone service or telegraph service in coin-operated telephones |
| Reg. 49.4261-1 | Imposition of tax; in general |
| Reg. 49.4261-2 | Application of tax |
| Reg. 49.4261-3 | Payments made within the United States |
| Reg. 49.4261-4 | Payments made within the United States; evidence of nontaxability |
| Reg. 49.4261-5 | Payments made outside the United States |
| Reg. 49.4261-6 | Payments made outside the United States; evidence of nontaxability |
| Reg. 49.4261-7 | Examples of payments subject to tax |
| Reg. 49.4261-8 | Examples of payments not subject to tax |
| Reg. 49.4261-9 | Mileage awards |
| Reg. 49.4261-10 | Aircraft management services |
| Reg. 49.4262-1 | Taxable transportation |
| Reg. 49.4262-2 | Exclusion of certain travel |
| Reg. 49.4262-3 | Definitions |
| Reg. 49.4263-1 | Duty to collect the tax; payments made outside the United States |
| Reg. 49.4263-2 | Duty to collect the tax in the case of certain refunds |
| Reg. 49.4263-3 | Special rule for the payment of tax |
| Reg. 49.4263-4 | Cross reference |
| Reg. 49.4263-5 | Round trips |
| Reg. 49.4263-6 | Transportation outside the northern portion of the Western Hemisphere |
| Reg. 49.4271-1 | Tax on transportation of property by air |
| Reg. 49.4271-2 | Aircraft management services |
| Reg. 49.4281-1 | Small aircraft on nonestablished lines |
| Reg. 49.4282-1 | [Reserved] |
| Reg. 49.4291-1 | Persons receiving payment must collect tax |
| Reg. 49.5000B-1 | Indoor tanning services |
| Reg. 50.1 | Introduction |
| Reg. 50.2 | Scope of regulations |
| Reg. 50.3 | General definitions and use of terms |
| Reg. 50.4 | Rates of tax |
| Reg. 50.5 | Liability for the tax |
| Reg. 50.6 | Ascertainment of quantity mined |
| Reg. 50.7 | Returns |
| Reg. 50.8 | Due date and place for filing returns and paying tax |
| Reg. 51.1 | Overview |
| Reg. 51.2 | Explanation of terms |
| Reg. 51.3 | Information requested from covered entities |
| Reg. 51.4 | Information provided by the agencies |
| Reg. 51.5 | Fee calculation |
| Reg. 51.6 | Notice of preliminary fee calculation |
| Reg. 51.7 | Dispute resolution process |
| Reg. 51.8 | Notification and payment of fee |
| Reg. 51.9 | Tax treatment of fee |
| Reg. 51.10 | Refund claims |
| Reg. 51.11 | Applicability date |
| Reg. 51.6302-1 | Method of paying the branded prescription drug fee |
| Reg. 52.0-1 | Introduction |
| Reg. 52.4681-1 | Taxes imposed with respect to ozone-depleting chemicals |
| Reg. 52.4682-1 | Ozone-depleting chemicals |
| Reg. 52.4682-2 | Qualifying sales |
| Reg. 52.4682-3 | Imported taxable products |
| Reg. 52.4682-4 | Floor stocks tax |
| Reg. 52.4682-5 | Exports |
| Reg. 53.4940-1 | Excise tax on net investment income |
| Reg. 53.4941(a)-1 | Imposition of initial taxes |
| Reg. 53.4941(b)-1 | Imposition of additional taxes |
| Reg. 53.4941(c)-1 | Special rules |
| Reg. 53.4941(d)-1 | Definition of self-dealing |
| Reg. 53.4941(d)-2 | Specific acts of self-dealing |
| Reg. 53.4941(d)-3 | Exceptions to self-dealing |
| Reg. 53.4941(d)-4 | Transitional rules |
| Reg. 53.4941(e)-1 | Definitions |
| Reg. 53.4941(f)-1 | Effective dates |
| Reg. 53.4942(a)-1 | Taxes for failure to distribute income |
| Reg. 53.4942(a)-2 | Computation of undistributed income |
| Reg. 53.4942(a)-3 | Qualifying distributions defined |
| Reg. 53.4942(b)-1 | Operating foundations |
| Reg. 53.4942(b)-2 | Alternative tests |
| Reg. 53.4942(b)-3 | Determination of compliance with operating foundation tests |
| Reg. 53.4943-1 | General rule; purpose |
| Reg. 53.4943-2 | Imposition of tax on excess business holdings of private foundations |
| Reg. 53.4943-3 | Determination of excess business holdings |
| Reg. 53.4943-4 | Present holdings |
| Reg. 53.4943-5 | Present holdings acquired by trust or a will |
| Reg. 53.4943-6 | Five-year period to dispose of gifts, bequests, etc |
| Reg. 53.4943-7 | Special rules for readjustments involving grandfathered holdings |
| Reg. 53.4943-8 | Business holdings; constructive ownership |
| Reg. 53.4943-9 | Business holdings; certain periods |
| Reg. 53.4943-10 | Business enterprise; definition |
| Reg. 53.4943-11 | Effective/applicability date |
| Reg. 53.4944-1 | Initial taxes |
| Reg. 53.4944-2 | Additional taxes |
| Reg. 53.4944-3 | Exception for program-related investments |
| Reg. 53.4944-4 | Special rules |
| Reg. 53.4944-5 | Definitions |
| Reg. 53.4944-6 | Special rules for investments made prior to January 1, 1970 |
| Reg. 53.4945-1 | Taxes on taxable expenditures |
| Reg. 53.4945-2 | Propaganda influencing legislation |
| Reg. 53.4945-3 | Influencing elections and carrying on voter registration drives |
| Reg. 53.4945-4 | Grants to individuals |
| Reg. 53.4945-5 | Grants to organizations |
| Reg. 53.4945-6 | Expenditures for noncharitable purposes |
| Reg. 53.4946-1 | Definitions and special rules |
| Reg. 53.4947-1 | Application of tax |
| Reg. 53.4947-2 | Special rules |
| Reg. 53.4948-1 | Application of taxes and denial of exemption with respect to certain foreign organizations |
| Reg. 53.4951-1 | Black lung trusts—taxes on self-dealing |
| Reg. 53.4952-1 | Black lung trusts—taxes on taxable expenditures |
| Reg. 53.4955-1 | Tax on political expenditures |
| Reg. 53.4958-0 | Table of contents |
| Reg. 53.4958-1 | Taxes on excess benefit transactions |
| Reg. 53.4958-2 | Definition of applicable tax-exempt organization |
| Reg. 53.4958-3 | Definition of disqualified person |
| Reg. 53.4958-4 | Excess benefit transaction |
| Reg. 53.4958-5 | Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization [Reserved] |
| Reg. 53.4958-6 | Rebuttable presumption that a transaction is not an excess benefit transaction |
| Reg. 53.4958-7 | Correction |
| Reg. 53.4958-8 | Special rules |
| Reg. 53.4959-1 | Taxes on failures by hospital organizations to meet section 501(r)(3) |
| Reg. 53.4960-0 | Table of contents |
| Reg. 53.4960-1 | Scope and definitions |
| Reg. 53.4960-2 | Determination of remuneration paid for a taxable year |
| Reg. 53.4960-3 | Determination of whether there is a parachute payment |
| Reg. 53.4960-4 | Liability for tax on excess remuneration and excess parachute payments |
| Reg. 53.4960-5 | [Reserved] |
| Reg. 53.4960-6 | Applicability date |
| Reg. 53.4961-1 | Abatement of second tier taxes for correction within correction period |
| Reg. 53.4961-2 | Court proceedings to determine liability for second tier tax |
| Reg. 53.4963-1 | Definitions |
| Reg. 53.4965-1 | Overview |
| Reg. 53.4965-2 | Covered tax-exempt entities |
| Reg. 53.4965-3 | Prohibited tax shelter transactions |
| Reg. 53.4965-4 | Definition of tax-exempt party to a prohibited tax shelter transaction |
| Reg. 53.4965-5 | Entity managers and related definitions |
| Reg. 53.4965-6 | Meaning of “knows or has reason to know” |
| Reg. 53.4965-7 | Taxes on prohibited tax shelter transactions |
| Reg. 53.4965-8 | Definition of net income and proceeds and standard for allocating net income or proceeds to various periods |
| Reg. 53.4965-9 | Effective/applicability dates |
| Reg. 53.4968-1 | Excise tax based on investment income of certain private colleges and universities |
| Reg. 53.4968-2 | Net investment income |
| Reg. 53.4968-3 | Related organizations |
| Reg. 53.4968-4 | Applicability date |
| Reg. 53.6001-1 | Notice or regulations requiring records, statements, and special returns |
| Reg. 53.6011-1 | General requirement of return, statement or list |
| Reg. 53.6011-4 | Requirement of statement disclosing participation in certain transactions by taxpayers |
| Reg. 53.6060-1 | Reporting requirements for tax return preparers |
| Reg. 53.6061-1 | Signing of returns and other documents |
| Reg. 53.6065-1 | Verification of returns |
| Reg. 53.6071-1 | Time for filing returns |
| Reg. 53.6081-1 | Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund |
| Reg. 53.6091-1 | Place for filing chapter 42 tax returns |
| Reg. 53.6091-2 | Exceptional cases |
| Reg. 53.6107-1 | Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
| Reg. 53.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund filed |
| Reg. 53.6151-1 | Time and place for paying tax shown on returns |
| Reg. 53.6161-1 | Extension of time for paying tax or deficiency |
| Reg. 53.6165-1 | Bonds where time to pay tax or deficiency has been extended |
| Reg. 53.6601-1 | Interest on underpayment, nonpayment, or extensions of time for payment, of tax |
| Reg. 53.6651-1 | Failure to file tax return or to pay tax |
| Reg. 53.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 53.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 53.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 53.6694-4 | 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 |
| Reg. 53.6695-1 | Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
| Reg. 53.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 53.7101-1 | Form of bonds |
| Reg. 53.7701-1 | Tax return preparer |
| Reg. 54.4971-1 | General rules relating to excise tax on failure to meet minimum funding standards |
| Reg. 54.4971(c)-1 | Taxes on failure to meet minimum funding standards; definitions |
| Reg. 54.4974-1 | Excise tax on accumulations in individual retirement accounts or annuities |
| Reg. 54.4974-2 | Excise tax on accumulations in qualified retirement plans |
| Reg. 54.4975-1 | General rules relating to excise tax on prohibited transactions |
| Reg. 54.4975-6 | Statutory exemptions for office space or services and certain transactions involving financial institutions |
| Reg. 54.4975-7 | Other statutory exemptions |
| Reg. 54.4975-9 | Definition of “fiduciary” |
| Reg. 54.4975-11 | “ESOP” requirements |
| Reg. 54.4975-12 | Definition of the term “qualifying employer security” |
| Reg. 54.4975-14 | Election to pay an excise tax for certain pre-1975 prohibited transactions |
| Reg. 54.4975-15 | Other transitional rules |
| Reg. 54.4976-1T | Questions and answers relating to taxes with respect to welfare benefit funds (temporary) |
| Reg. 54.4977-1T | Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary) |
| Reg. 54.4978-1T | Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary) |
| Reg. 54.4979-0 | Excise tax on certain excess contributions and excess aggregate contributions; table of contents |
| Reg. 54.4979-1 | Excise tax on certain excess contributions and excess aggregate contributions |
| Reg. 54.4980B-0 | Table of contents |
| Reg. 54.4980B-1 | COBRA in general |
| Reg. 54.4980B-2 | Plans that must comply |
| Reg. 54.4980B-3 | Qualified beneficiaries |
| Reg. 54.4980B-4 | Qualifying events |
| Reg. 54.4980B-5 | COBRA continuation coverage |
| Reg. 54.4980B-6 | Electing COBRA continuation coverage |
| Reg. 54.4980B-7 | Duration of COBRA continuation coverage |
| Reg. 54.4980B-8 | Paying for COBRA continuation coverage |
| Reg. 54.4980B-9 | Business reorganizations and employer withdrawals from multiemployer plans |
| Reg. 54.4980B-10 | Interaction of FMLA and COBRA |
| Reg. 54.4980D-1 | Requirement of return and time for filing of the excise tax under section 4980D |
| Reg. 54.4980E-1 | Requirement of return and time for filing of the excise tax under section 4980E |
| Reg. 54.4980F-1 | Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual |
| Reg. 54.4980G-0 | Table of contents |
| Reg. 54.4980G-1 | Failure of employer to make comparable health savings account contributions |
| Reg. 54.4980G-2 | Employer contribution defined |
| Reg. 54.4980G-3 | Failure of employer to make comparable health savings account contributions |
| Reg. 54.4980G-4 | Calculating comparable contributions |
| Reg. 54.4980G-5 | HSA comparability rules and cafeteria plans and waiver of excise tax |
| Reg. 54.4980G-6 | Special rule for contributions made to the HSAs of nonhighly compensated employees |
| Reg. 54.4980G-7 | Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012 |
| Reg. 54.4980H-0 | Table of contents |
| Reg. 54.4980H-1 | Definitions |
| Reg. 54.4980H-2 | Applicable large employer and applicable large employer member |
| Reg. 54.4980H-3 | Determining full-time employees |
| Reg. 54.4980H-4 | Assessable payments under section 4980H(a) |
| Reg. 54.4980H-5 | Assessable payments under section 4980H(b) |
| Reg. 54.4980H-6 | Administration and procedure |
| Reg. 54.6011-1 | General requirement of return, statement, or list |
| Reg. 54.6011-1T | General requirement of return, statement, or list (temporary) |
| Reg. 54.6011-2 | General requirement of return, statement, or list |
| Reg. 54.6011-3 | Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans |
| Reg. 54.6011-4 | Requirement of statement disclosing participation in certain transactions by taxpayers |
| Reg. 54.6060-1 | Reporting requirements for tax return preparers |
| Reg. 54.6061-1 | Signing of returns and other documents |
| Reg. 54.6071-1 | Time for filing returns |
| Reg. 54.6081-1 | Automatic extension of time for filing returns for certain excise taxes under Chapter 43 |
| Reg. 54.6091-1 | Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G |
| Reg. 54.6107-1 | Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record |
| Reg. 54.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund filed |
| Reg. 54.6151-1 | Time and place for paying of tax shown on returns |
| Reg. 54.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 54.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 54.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 54.6694-4 | 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 |
| Reg. 54.6695-1 | Other assessable penalties with respect to the preparation of tax returns for other persons |
| Reg. 54.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 54.7701-1 | Tax return preparer |
| Reg. 54.9801-1 | Basis and scope |
| Reg. 54.9801-1T | Basis and scope (temporary) |
| Reg. 54.9801-2 | Definitions |
| Reg. 54.9801-2T | Definitions (temporary) |
| Reg. 54.9801-3 | Limitations on preexisting condition exclusion period |
| Reg. 54.9801-4 | Rules relating to creditable coverage |
| Reg. 54.9801-5 | Evidence of creditable coverage |
| Reg. 54.9801-6 | Special enrollment periods |
| Reg. 54.9802-1 | Prohibiting discrimination against participants and beneficiaries based on a health factor |
| Reg. 54.9802-2 | Special rules for certain church plans |
| Reg. 54.9802-3T | Additional requirements prohibiting discrimination based on genetic information (temporary) |
| Reg. 54.9802-4 | Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans |
| Reg. 54.9811-1 | Standards relating to benefits for mothers and newborns |
| Reg. 54.9812-1 | Parity in mental health and substance use disorder benefits |
| Reg. 54.9815-1251 | Preservation of right to maintain existing coverage |
| Reg. 54.9815-2704 | Prohibition of preexisting condition exclusions |
| Reg. 54.9815-2705 | Prohibiting discrimination against participants and beneficiaries based on a health factor |
| Reg. 54.9815-2708 | Prohibition on waiting periods that exceed 90 days |
| Reg. 54.9815-2711 | No lifetime or annual limits |
| Reg. 54.9815-2712 | Rules regarding rescissions |
| Reg. 54.9815-2713 | Coverage of preventive health services |
| Reg. 54.9815-2713T | Coverage of preventive health services (temporary) |
| Reg. 54.9815-2713A | Accommodations in connection with coverage of preventive health services |
| Reg. 54.9815-2714 | Eligibility of children until at least age 26 |
| Reg. 54.9815-2715 | Summary of benefits and coverage and uniform glossary |
| Reg. 54.9815-2715A1 | Transparency in coverage—definitions |
| Reg. 54.9815-2715A2 | Transparency in coverage—required disclosures to participants and beneficiaries |
| Reg. 54.9815-2715A3 | Transparency in coverage—requirements for public disclosure |
| Reg. 54.9815-2719 | Internal claims and appeals and external review processes |
| Reg. 54.9815-2719T | Internal claims and appeals and external review processes (temporary) |
| Reg. 54.9815-2719A | Patient protections |
| Reg. 54.9815-2719AT | Patient protections (temporary) |
| Reg. 54.9816-1T | Basis and scope (temporary) |
| Reg. 54.9816-2T | Applicability (temporary) |
| Reg. 54.9816-3T | Definitions (temporary) |
| Reg. 54.9816-4T | Preventing surprise medical bills for emergency services (temporary) |
| Reg. 54.9816-5T | Preventing surprise medical bills for non-emergency services performed by nonparticipating providers at certain participating facilities (temporary) |
| Reg. 54.9816-6 | Methodology for calculating qualifying payment amount |
| Reg. 54.9816-6T | Methodology for calculating qualifying payment amount (temporary) |
| Reg. 54.9816-7T | Complaints process for surprise medical bills regarding group health plans (temporary) |
| Reg. 54.9816-8 | Independent dispute resolution process |
| Reg. 54.9816-8T | Independent dispute resolution process (temporary) |
| Reg. 54.9817-1T | Preventing surprise medical bills for air ambulance services (temporary) |
| Reg. 54.9817-2 | Independent dispute resolution process for air ambulance services |
| Reg. 54.9817-2T | Independent dispute resolution process for air ambulance services (temporary) |
| Reg. 54.9822-1T | Choice of health care professional (temporary) |
| Reg. 54.9825-1T | Basis and scope (temporary) |
| Reg. 54.9825-2T | Applicability (temporary) |
| Reg. 54.9825-3T | Definitions (temporary) |
| Reg. 54.9825-4T | Reporting requirements related to prescription drug and health care spending (temporary) |
| Reg. 54.9825-5T | Aggregate reporting (temporary) |
| Reg. 54.9825-6T | Required information (temporary) |
| Reg. 54.9831-1 | Special rules relating to group health plans |
| Reg. 54.9833-1 | Applicability dates |
| Reg. 55.4981-1 | [Reserved] |
| Reg. 55.4981-2 | Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986 |
| Reg. 55.4982-1 | Imposition of excise tax on undistributed income of regulated investment companies |
| Reg. 55.6001-1 | Notice or regulations requiring records, statements, and special returns |
| Reg. 55.6011-1 | General requirement of return, statement, or list |
| Reg. 55.6060-1 | Reporting requirements for tax return preparers |
| Reg. 55.6061-1 | Signing of returns and other documents |
| Reg. 55.6065-1 | Verification of returns |
| Reg. 55.6071-1 | Time for filing returns |
| Reg. 55.6081-1 | Automatic extension of time for filing a return due under Chapter 44 |
| Reg. 55.6091-1 | Place for filing Chapter 44 tax returns |
| Reg. 55.6091-2 | Exceptional cases |
| Reg. 55.6107-1 | Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
| Reg. 55.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund |
| Reg. 55.6151-1 | Time and place for paying of tax shown on returns |
| Reg. 55.6161-1 | Extension of time for paying tax or deficiency |
| Reg. 55.6165-1 | Bonds where time to pay tax or deficiency has been extended |
| Reg. 55.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 55.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 55.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 55.6694-4 | 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 |
| Reg. 55.6695-1 | Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
| Reg. 55.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 55.7701-1 | Tax return preparer |
| Reg. 56.4911-0 | Outline of regulations under section 4911 |
| Reg. 56.4911-1 | Tax on excess lobbying expenditures |
| Reg. 56.4911-2 | Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications |
| Reg. 56.4911-3 | Expenditures for direct and/or grass roots lobbying communications |
| Reg. 56.4911-4 | Exempt purpose expenditures |
| Reg. 56.4911-5 | Communications with members |
| Reg. 56.4911-6 | Records of lobbying and grass roots expenditures |
| Reg. 56.4911-7 | Affiliated group of organizations |
| Reg. 56.4911-8 | Excess lobbying expenditures of affiliated group |
| Reg. 56.4911-9 | Application of section 501(h) to affiliated groups of organizations |
| Reg. 56.4911-10 | Members of a limited affiliated group of organizations |
| Reg. 56.6001-1 | Notice or regulations requiring records, statements, and special returns |
| Reg. 56.6011-1 | General requirement of return, statement, or list |
| Reg. 56.6011-4 | Requirement of statement disclosing participation in certain transactions by taxpayers |
| Reg. 56.6060-1 | Reporting requirements for tax return preparers |
| Reg. 56.6107-1 | Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record |
| Reg. 56.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund |
| Reg. 56.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 56.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 56.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 56.6694-4 | 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 |
| Reg. 56.6695-1 | Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
| Reg. 56.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 56.7701-1 | Tax return preparer |
| Reg. 57.1 | Overview |
| Reg. 57.2 | Explanation of terms |
| Reg. 57.3 | Reporting requirements and associated penalties |
| Reg. 57.4 | Fee calculation |
| Reg. 57.5 | Notice of preliminary fee calculation |
| Reg. 57.6 | Error correction process |
| Reg. 57.7 | Notification and fee payment |
| Reg. 57.8 | Tax treatment of fee |
| Reg. 57.9 | Refund claims |
| Reg. 57.10 | Applicability date |
| Reg. 57.6302-1 | Method of paying the health insurance providers fee |
| Reg. 141.4975-13 | Definition of “amount involved” and “correction” |
| Reg. 143.1 | [Reserved] |
| Reg. 143.2 | Taxes on self-dealing; scholarship and fellowship grants by private foundations |
| Reg. 143.3-143.4 | § [Reserved] |
| Reg. 143.5 | Taxes on self-dealing; indirect transactions by a private foundation |
| Reg. 143.6 | Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings |
| Reg. 145.4051-1 | Imposition of tax on heavy trucks and trailers sold at retail |
| Reg. 145.4052-1 | Special rules and definitions |
| Reg. 145.4061-1 | Application to manufacturers tax |
| Reg. 156.5881-1 | Imposition of excise tax on greenmail |
| Reg. 156.6001-1 | Notice or regulations requiring records, statements, and special returns |
| Reg. 156.6011-1 | General requirement of return, statement, or list |
| Reg. 156.6060-1 | Reporting requirements for tax return preparers |
| Reg. 156.6061-1 | Signing of returns and other documents |
| Reg. 156.6065-1 | Verification of returns |
| Reg. 156.6071-1 | Time for filing returns relating to greenmail |
| Reg. 156.6081-1 | Automatic extension of time for filing a return due under chapter 54 |
| Reg. 156.6091-1 | Place for filing chapter 54 (Greenmail) tax returns |
| Reg. 156.6091-2 | Exceptional cases |
| Reg. 156.6107-1 | Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record |
| Reg. 156.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund |
| Reg. 156.6151-1 | Time and place for paying of tax shown on returns |
| Reg. 156.6161-1 | Extension of time for paying tax or deficiency |
| Reg. 156.6165-1 | Bonds where time to pay tax or deficiency has been extended |
| Reg. 156.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 156.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 156.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 156.6694-4 | 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 |
| Reg. 156.6695-1 | Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
| Reg. 156.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 156.7701-1 | Tax return preparer |
| Reg. 157.5891-1 | Imposition of excise tax on structured settlement factoring transactions |
| Reg. 157.6001-1 | Records, statements, and special returns |
| Reg. 157.6011-1 | General requirement of return, statement, or list |
| Reg. 157.6060-1 | Reporting requirements for tax return preparers |
| Reg. 157.6061-1 | Signing of returns and other documents |
| Reg. 157.6065-1 | Verification of returns |
| Reg. 157.6071-1 | Time for filing returns |
| Reg. 157.6081-1 | Automatic extension of time for filing a return due under chapter 55 |
| Reg. 157.6091-1 | Place for filing returns |
| Reg. 157.6107-1 | Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record |
| Reg. 157.6109-1 | Tax return preparers furnishing identifying numbers for returns or claims for refund |
| Reg. 157.6151-1 | Time and place for paying of tax shown on returns |
| Reg. 157.6161-1 | Extension of time for paying tax |
| Reg. 157.6165-1 | Bonds where time to pay tax has been extended |
| Reg. 157.6694-1 | Section 6694 penalties applicable to tax return preparer |
| Reg. 157.6694-2 | Penalties for understatement due to an unreasonable position |
| Reg. 157.6694-3 | Penalty for understatement due to willful, reckless, or intentional conduct |
| Reg. 157.6694-4 | Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters |
| Reg. 157.6695-1 | Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons |
| Reg. 157.6696-1 | Claims for credit or refund by tax return preparers |
| Reg. 157.7701-1 | Tax return preparer |
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
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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.
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