Counsel Stack
|
Law
Browse
Pricing
Counsel Stack
API Docs
Home
/
CFR
/
Title 26
/
Part 157
FEDERAL · 26 CFR
Part 157 — Excise Tax on Structured Settlement Factoring Transactions
21 sections · Title 26: Internal Revenue
§ 157.5891-1
Imposition of excise tax on structured settlement factoring transactions.
§ 157.6001-1
Records, statements, and special returns.
§ 157.6011-1
General requirement of return, statement, or list.
§ 157.6060-1
Reporting requirements for tax return preparers.
§ 157.6061-1
Signing of returns and other documents.
§ 157.6065-1
Verification of returns.
§ 157.6071-1
Time for filing returns.
§ 157.6081-1
Automatic extension of time for filing a return due under chapter 55.
§ 157.6091-1
Place for filing returns.
§ 157.6107-1
Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 157.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 157.6151-1
Time and place for paying of tax shown on returns.
§ 157.6161-1
Extension of time for paying tax.
§ 157.6165-1
Bonds where time to pay tax has been extended.
§ 157.6694-1
Section 6694 penalties applicable to tax return preparer.
§ 157.6694-2
Penalties for understatement due to an unreasonable position.
§ 157.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
§ 157.6694-4
Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
§ 157.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 157.6696-1
Claims for credit or refund by tax return preparers.
§ 157.7701-1
Tax return preparer.