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CFR > Title 26 - Internal Revenue > CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY > SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES (Parts 40–158) > PART 40—EXCISE TAX PROCEDURAL REGULATIONS

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PART 40—EXCISE TAX PROCEDURAL REGULATIONS

40.0-1—Introduction.
40.6011(a)-1—Returns.
40.6011(a)-2—Final returns.
40.6060-1—Reporting requirements for tax return preparers.
40.6071(a)-1—Time for filing returns.
40.6071(a)-3—Time for an eligible air carrier to file a return for the third calendar quarter of 2001.
40.6091-1—Place for filing returns.
40.6101-1—Period covered by returns.
40.6107-1—Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
40.6109-1—Tax return preparers furnishing identifying numbers for returns or claims for refund.
40.6151(a)-1—Time and place for paying tax shown on return.
40.6302(a)-1—Voluntary payments of excise taxes by electronic funds transfer.
40.6302(c)-1—Use of Government depositaries.
40.6302(c)-2—Special rules for September.
40.6302(c)-3—Special rules for use of Government depositaries under chapter 33.
40.6694-1—Section 6694 penalties applicable to tax return preparer.
40.6694-2—Penalties for understatement due to an unreasonable position.
40.6694-3—Penalty for understatement due to willful, reckless, or intentional conduct.
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.
40.6695-1—Other assessable penalties with respect to the preparation of tax returns for other persons.
40.6696-1—Claims for credit or refund by tax return preparers.
40.7701-1—Tax return preparer.

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