Part 40. PART 40—EXCISE TAX PROCEDURAL REGULATIONS
- § 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.