Subpart E. Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering
- § 44.6001–1 - Record requirements.
- § 44.6011(a)–1 - Returns.
- § 44.6060–1 - Reporting requirements for tax return preparers.
- § 44.6071–1 - Time for filing return.
- § 44.6091–1 - Place for filing returns.
- § 44.6107–1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
- § 44.6109–1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 44.6151–1 - Time and place for paying taxes.
- § 44.6419–1 - Credit or refund generally.
- § 44.6419–2 - Credit or refund on wagers laid off by taxpayer.
- § 44.6694–1 - Section 6694 penalties applicable to tax return preparer.
- § 44.6694–2 - Penalties for understatement due to an unreasonable position.
- § 44.6694–3 - Penalty for understatement due to willful, reckless, or intentional conduct.
- § 44.6694–4 - Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 44.6695–1 - Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 44.6696–1 - Claims for credit or refund by tax return preparers.
- § 44.7262–1 - Failure to pay special tax.
- § 44.7701–1 - Tax return preparer.