Part 56. PART 56—PUBLIC CHARITY EXCISE TAXES
- § 56.4911–0 - Outline of regulations under section 4911.
- § 56.4911–1 - Tax on excess lobbying expenditures.
- § 56.4911–2 - Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
- § 56.4911–3 - Expenditures for direct and/or grass roots lobbying communications.
- § 56.4911–4 - Exempt purpose expenditures.
- § 56.4911–5 - Communications with members.
- § 56.4911–6 - Records of lobbying and grass roots expenditures.
- § 56.4911–7 - Affiliated group of organizations.
- § 56.4911–8 - Excess lobbying expenditures of affiliated group.
- § 56.4911–9 - Application of section 501(h) to affiliated groups of organizations.
- § 56.4911–10 - Members of a limited affiliated group of organizations.
- § 56.6001–1 - Notice or regulations requiring records, statements, and special returns.
- § 56.6011–1 - General requirement of return, statement, or list.
- § 56.6011–4 - Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 56.6060–1 - Reporting requirements for tax return preparers.
- § 56.6107–1 - Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
- § 56.6109–1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 56.6694–1 - Section 6694 penalties applicable to tax return preparer.
- § 56.6694–2 - Penalties for understatement due to an unreasonable position.
- § 56.6694–3 - Penalty for understatement due to willful, reckless, or intentional conduct.
- § 56.6694–4 - 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.
- § 56.6695–1 - Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 56.6696–1 - Claims for credit or refund by tax return preparers.
- § 56.7701–1 - Tax return preparer.