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FEDERAL · 26 CFR

Part 55 — Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies

24 sections · Title 26: Internal Revenue

§ 55.4981-1§ 55.4981-1 [Reserved]
§ 55.4981-2Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986.
§ 55.4982-1Imposition of excise tax on undistributed income of regulated investment companies.
§ 55.6001-1Notice or regulations requiring records, statements, and special returns.
§ 55.6011-1General requirement of return, statement, or list.
§ 55.6060-1Reporting requirements for tax return preparers.
§ 55.6061-1Signing of returns and other documents.
§ 55.6065-1Verification of returns.
§ 55.6071-1Time for filing returns.
§ 55.6081-1Automatic extension of time for filing a return due under Chapter 44.
§ 55.6091-1Place for filing Chapter 44 tax returns.
§ 55.6091-2Exceptional cases.
§ 55.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
§ 55.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 55.6151-1Time and place for paying of tax shown on returns.
§ 55.6161-1Extension of time for paying tax or deficiency.
§ 55.6165-1Bonds where time to pay tax or deficiency has been extended.
§ 55.6694-1Section 6694 penalties applicable to tax return preparer.
§ 55.6694-2Penalties for understatement due to an unreasonable position.
§ 55.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 55.6694-4Extension 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.
§ 55.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 55.6696-1Claims for credit or refund by tax return preparers.
§ 55.7701-1Tax return preparer.