§ 40.0-1 Introduction
§ 40.6011(a)-1 Returns
§ 40.6011(a)-2 Final returns
§ 40.6060-1 Reporting requirements for tax return preparers
§ 40.6071(a)-1 Time for filing returns
§ 40.6091-1 Place for filing returns
§ 40.6101-1 Period covered by returns
§ 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
§ 40.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund
§ 40.6151(a)-1 Time and place for paying tax shown on return
§ 40.6302(a)-1 Voluntary payments of excise taxes by electronic funds transfer
§ 40.6302(c)-1 Deposits
§ 40.6302(c)-2 Special rules for September
§ 40.6302(c)-3 Deposits under chapter 33
§ 40.6694-1 Section 6694 penalties applicable to tax return preparer
§ 40.6694-2 Penalties for understatement due to an unreasonable position
§ 40.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct
§ 40.6694-4 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
§ 40.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons
§ 40.6696-1 Claims for credit or refund by tax return preparers
§ 40.7701-1 Tax return preparer
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Terms Used In 26 CFR Part 40 - Excise Tax Procedural Regulations

  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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.
  • 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.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.