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.