§ 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

Terms Used In CFR > Title 26 > Chapter I > Subchapter D > Part 44 > Subpart E - Administrative Provisions of Special Application to the Taxes On Wagering

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Dependent: A person dependent for support upon another.
  • 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.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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.