Title 26, Part 156 — Excise Tax on Greenmail
22 sections
Section 156.5881-1
Imposition of excise tax on greenmail.
Section 156.6001-1
Notice or regulations requiring records, statements, and special returns.
Section 156.6011-1
General requirement of return, statement, or list.
Section 156.6060-1
Reporting requirements for tax return preparers.
Section 156.6061-1
Signing of returns and other documents.
Section 156.6065-1
Verification of returns.
Section 156.6071-1
Time for filing returns relating to greenmail.
Section 156.6081-1
Automatic extension of time for filing a return due under chapter 54.
Section 156.6091-1
Place for filing chapter 54 (Greenmail) tax returns.
Section 156.6091-2
Exceptional cases.
Section 156.6107-1
Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
Section 156.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
Section 156.6151-1
Time and place for paying of tax shown on returns.
Section 156.6161-1
Extension of time for paying tax or deficiency.
Section 156.6165-1
Bonds where time to pay tax or deficiency has been extended.
Section 156.6694-1
Section 6694 penalties applicable to tax return preparer.
Section 156.6694-2
Penalties for understatement due to an unreasonable position.
Section 156.6694-3
Penalty for understatement due to willful, reckless, or intentional conduct.
Section 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.
Section 156.6695-1
Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
Section 156.6696-1
Claims for credit or refund by tax return preparers.
Section 156.7701-1
Tax return preparer.