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Regulations last checked for updates: May 16, 2024
Title 26 - Internal Revenue last revised: May 10, 2024
All Titles
Title 26
Chapter I
Part 41
Subpart C - Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
§ 41.6001-1 - Records.
§ 41.6001-2 - Proof of payment for State registration purposes.
§ 41.6001-3 - Proof of payment for entry into the United States.
§ 41.6011(a)-1 - Returns.
§ 41.6060-1 - Reporting requirements for tax return preparers.
§ 41.6071(a)-1 - Time for filing returns.
§ 41.6091-1 - Place for filing returns.
§ 41.6101-1 - Period covered by returns.
§ 41.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
§ 41.6109-1 - Identifying numbers.
§ 41.6109-2 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008.
§ 41.6151(a)-1 - Time and place for paying tax.
§ 41.6694-1 - Section 6694 penalties applicable to tax return preparer.
§ 41.6694-2 - Penalties for understatement due to an unreasonable position.
§ 41.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.
§ 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.
§ 41.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 41.6696-1 - Claims for credit or refund by tax return preparers.
§ 41.7701-1 - Tax return preparer.
authority:
26 U.S.C. 7805.
source:
T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
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