Subjgrp 10. Procedure and Administration
- § 20.6001-1 - Persons required to keep records and render statements.
- § 20.6011-1 - General requirement of return, statement, or list.
- § 20.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 20.6018-1 - Returns.
- § 20.6018-2 - Returns; person required to file return.
- § 20.6018-3 - Returns; contents of returns.
- § 20.6018-4 - Returns; documents to accompany the return.
- § 20.6036-1 - Notice of qualification as executor of estate of decedent dying before 1971.
- § 20.6036-2 - Notice of qualification as executor of estate of decedent dying after 1970.
- § 20.6060-1 - Reporting requirements for tax return preparers.
- § 20.6061-1 - Signing of returns and other documents.
- § 20.6065-1 - Verification of returns.
- § 20.6071-1 - Time for filing preliminary notice required by § 20.6036-1.
- § 20.6075-1 - Returns; time for filing estate tax return.
- § 20.6081-1 - Extension of time for filing the return.
- § 20.6091-1 - Place for filing returns or other documents.
- § 20.6091-2 - Exceptional cases.
- § 20.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 20.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 20.6151-1 - Time and place for paying tax shown on the return.
- § 20.6161-1 - Extension of time for paying tax shown on the return.
- § 20.6161-2 - Extension of time for paying deficiency in tax.
- § 20.6163-1 - Extension of time for payment of estate tax on value of reversionary or remainder interest in property.
- § 20.6165-1 - Bonds where time to pay tax or deficiency has been extended.
- § 20.6166-1 - Election of alternate extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- § 20.6166A-1 - Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
- § 20.6166A-2 - Definition of an interest in a closely held business.
- § 20.6166A-3 - Acceleration of payment.
- § 20.6166A-4 - Special rules applicable where due date of return was before September 3, 1958.
- § 20.6302-1 - Voluntary payments of estate taxes by electronic funds transfer.
- § 20.6314-1 - Duplicate receipts for payment of estate taxes.
- § 20.6321 - Statutory provisions; lien for taxes.
- § 20.6321-1 - Lien for taxes.
- § 20.6323-1 - Validity and priority against certain persons.
- § 20.6324-1 - Special lien for estate tax.
- § 20.6324A-1 - Special lien for estate tax deferred under section 6166 or 6166A.
- § 20.6324B-1 - Special lien for additional estate tax attributable to farm, etc., valuation.
- § 20.6325-1 - Release of lien or partial discharge of property; transfer certificates in nonresident estates.
- § 20.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax.
- § 20.6694-1 - Section 6694 penalties applicable to tax return preparer.
- § 20.6694-2 - Penalties for understatement due to an unreasonable position.
- § 20.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct.
- § 20.6694-4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 20.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.
- § 20.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes.
- § 20.7101-1 - Form of bonds.