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Part 40
FEDERAL · 26 CFR
Part 40 — Excise Tax Procedural Regulations
21 sections · Title 26: Internal Revenue
§ 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.
§ 40.6091-1
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
Deposits.
§ 40.6302(c)-2
Special rules for September.
§ 40.6302(c)-3
Deposits 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.