CFR
- Title 1 - General Provisions
- Title 2 - Grants and Agreements
- Title 3 - The President
- Title 4 - Accounts
- Title 5 - Administrative Personnel
- Title 6 - Domestic Security
- Title 7 - Agriculture
- Title 8 - Aliens and Nationality
- Title 9 - Animals and Animal Products
- Title 10 - Energy
- Title 11 - Federal Elections
- Title 12 - Banks and Banking
- Title 13 - Business Credit and Assistance
- Title 14 - Aeronautics and Space
- Title 15 - Commerce and Foreign Trade
- Title 16 - Commercial Practices
- Title 17 - Commodity and Securities Exchanges
- Title 18 - Conservation of Power and Water Resources
- Title 19 - Customs Duties
- Title 20 - Employees' Benefits
- Title 21 - Food and Drugs
- Title 22 - Foreign Relations
- Title 23 - Highways
- Title 24 - Housing and Urban Development
- Title 25 - Indians
- Title 26 - Internal Revenue
- Title 27 - Alcohol, Tobacco Products and Firearms
- Title 28 - Judicial Administration
- Title 29 - Labor
- Title 30 - Mineral Resources
- Title 31 - Money and Finance: Treasury
- Title 32 - National Defense
- Title 33 - Navigation and Navigable Waters
- Title 34 - Education
- Title 35 - Panama Canal
- Title 36 - Parks, Forests, and Public Property
- Title 37 - Patents, Trademarks, and Copyrights
- Title 38 - Pensions, Bonuses, and Veterans' Relief
- Title 39 - Postal Service
- Title 40 - Protection of Environment
- Title 41 - Public Contracts and Property Management
- Title 42 - Public Health
- Title 43 - Public Lands: Interior
- Title 44 - Emergency Management and Assistance
- Title 45 - Public Welfare
- Title 46 - Shipping
- Title 47 - Telecommunication
- Title 48 - Federal Acquisition Regulations System
- Title 49 - Transportation
- Title 50 - Wildlife and Fisheries
SUBPART L—Procedure and Administration (§53.6001-1 to §53.7701-1)
- 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.
- 53.6071-1T—Time for filing returns (temporary).
- 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.
Tips