§ 58.6696-1. Claims for credit or refund by tax return preparers.

Other regulations under § 6696

• § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
• § 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
• § 25.6696-1 Claims for credit or refund by tax return preparers.
• § 26.6696-1 Claims for credit or refund by tax return preparers.
• § 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
• § 31.6696-1 Claims for credit or refund by tax return preparers.
• § 40.6696-1 Claims for credit or refund by tax return preparers.
• § 41.6696-1 Claims for credit or refund by tax return preparers.
• § 44.6696-1 Claims for credit or refund by tax return preparers.
• § 53.6696-1 Claims for credit or refund by tax return preparers.
• § 54.6696-1 Claims for credit or refund by tax return preparers.
• § 55.6696-1 Claims for credit or refund by tax return preparers.
• § 56.6696-1 Claims for credit or refund by tax return preparers.
• § 156.6696-1 Claims for credit or refund by tax return preparers.
• § 157.6696-1 Claims for credit or refund by tax return preparers.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 58 Stock repurchase excise tax
3. Subpart B Procedure and Administration

Nearby sections

• § 58.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 58.6151-1 Time and place for paying of tax shown on returns.
• § 58.6694-1 Section 6694 penalties.
• § 58.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
• § 58.6696-1 Claims for credit or refund by tax return preparers.