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FEDERAL · 26 CFR

Part 56 — Public Charity Excise Taxes

24 sections · Title 26: Internal Revenue

§ 56.4911-0Outline of regulations under section 4911.
§ 56.4911-1Tax on excess lobbying expenditures.
§ 56.4911-2Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
§ 56.4911-3Expenditures for direct and/or grass roots lobbying communications.
§ 56.4911-4Exempt purpose expenditures.
§ 56.4911-5Communications with members.
§ 56.4911-6Records of lobbying and grass roots expenditures.
§ 56.4911-7Affiliated group of organizations.
§ 56.4911-8Excess lobbying expenditures of affiliated group.
§ 56.4911-9Application of section 501(h) to affiliated groups of organizations.
§ 56.4911-10Members of a limited affiliated group of organizations.
§ 56.6001-1Notice or regulations requiring records, statements, and special returns.
§ 56.6011-1General requirement of return, statement, or list.
§ 56.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers.
§ 56.6060-1Reporting requirements for tax return preparers.
§ 56.6107-1Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
§ 56.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund.
§ 56.6694-1Section 6694 penalties applicable to tax return preparer.
§ 56.6694-2Penalties for understatement due to an unreasonable position.
§ 56.6694-3Penalty for understatement due to willful, reckless, or intentional conduct.
§ 56.6694-4Extension 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.
§ 56.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
§ 56.6696-1Claims for credit or refund by tax return preparers.
§ 56.7701-1Tax return preparer.