Source: https://www.law.cornell.edu/cfr/text/26/part-53/subpart-L
Timestamp: 2018-07-22 05:08:13
Document Index: 355713132

Matched Legal Cases: ['art 53', 'art 53', 'art 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53', '§ 53']

26 CFR Part 53, Subpart L - Procedure and Administration | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter D › Part 53 › Subpart L
26 CFR Part 53, Subpart L - Procedure and Administration
§ 53.6001-1 Notice or regulations requiring records, statements, and special returns.
§ 53.6011-1 General requirement of return, statement or list.
§ 53.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 53.6060-1 Reporting requirements for tax return preparers.
§ 53.6061-1 Signing of returns and other documents.
§ 53.6065-1 Verification of returns.
§ 53.6071-1 Time for filing returns.
§ 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.
§ 53.6091-1 Place for filing chapter 42 tax returns.
§ 53.6091-2 Exceptional cases.
§ 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
§ 53.6151-1 Time and place for paying tax shown on returns.
§ 53.6161-1 Extension of time for paying tax or deficiency.
§ 53.6165-1 Bonds where time to pay tax or deficiency has been extended.
§ 53.6601-1 Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
§ 53.6651-1 Failure to file tax return or to pay tax.
§ 53.6694-1 Section 6694 penalties applicable to tax return preparer.
§ 53.6694-2 Penalties for understatement due to an unreasonable position.
§ 53.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
§ 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.
§ 53.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 53.6696-1 Claims for credit or refund by tax return preparers.
§ 53.7101-1 Form of bonds.
§ 53.7701-1 Tax return preparer.
T.D. 7368, 40 FR 29843, July 16, 1975, unless otherwise noted. Redesignated by T.D. 8084, 51 FR 16303, May 2, 1986.