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Regulations last checked for updates: Aug 02, 2025
Title 26 - Internal Revenue last revised: Jul 11, 2025
All Titles
Title 26
Chapter I
Part 44
Subpart E - Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering
§ 44.6001-1 - Record requirements.
§ 44.6011(a)-1 - Returns.
§ 44.6060-1 - Reporting requirements for tax return preparers.
§ 44.6071-1 - Time for filing return.
§ 44.6091-1 - Place for filing returns.
§ 44.6107-1 -
§ 44.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 44.6151-1 - Time and place for paying taxes.
§ 44.6419-1 - Credit or refund generally.
§ 44.6419-2 - Credit or refund on wagers laid off by taxpayer.
§ 44.6694-1 - Section 6694 penalties applicable to tax return preparer.
§ 44.6694-2 - Penalties for understatement due to an unreasonable position.
§ 44.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.
§ 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.
§ 44.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
§ 44.6696-1 - Claims for credit or refund by tax return preparers.
§ 44.7262-1 - Failure to pay special tax.
§ 44.7701-1 - Tax return preparer.
authority:
26 U.S.C. 7805.
source:
T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
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