§ 156.6001-1 Notice or regulations requiring records, statements, and special returns
§ 156.6011-1 General requirement of return, statement, or list
§ 156.6060-1 Reporting requirements for tax return preparers
§ 156.6061-1 Signing of returns and other documents
§ 156.6065-1 Verification of returns
§ 156.6071-1 Time for filing returns relating to greenmail
§ 156.6081-1 Automatic extension of time for filing a return due under chapter 54
§ 156.6091-1 Place for filing chapter 54 (Greenmail) tax returns
§ 156.6091-2 Exceptional cases
§ 156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
§ 156.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund
§ 156.6151-1 Time and place for paying of tax shown on returns
§ 156.6161-1 Extension of time for paying tax or deficiency
§ 156.6165-1 Bonds where time to pay tax or deficiency has been extended
§ 156.6694-1 Section 6694 penalties applicable to tax return preparer
§ 156.6694-2 Penalties for understatement due to an unreasonable position
§ 156.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct
§ 156.6694-4 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
§ 156.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
§ 156.6696-1 Claims for credit or refund by tax return preparers
§ 156.7701-1 Tax return preparer

Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 156 > Subpart B - Procedure and Administration

  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.