26 CFR Part 157
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
- PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
- Chapter I—Internal Revenue Service, Department of the Treasury › Subchapter D—Miscellaneous Excise Taxes
- Subpart A—Tax on Structured Settlement Factoring Transactions
- § 157.5891-1 Imposition of excise tax on structured settlement factoring transactions.
- Subpart B—Procedure and Administration
- § 157.6001-1 Records, statements, and special returns.
- § 157.6011-1 General requirement of return, statement, or list.
- § 157.6060-1 Reporting requirements for tax return preparers.
- § 157.6061-1 Signing of returns and other documents.
- § 157.6065-1 Verification of returns.
- § 157.6071-1 Time for filing returns.
- § 157.6081-1 Automatic extension of time for filing a return due under chapter 55.
- § 157.6091-1 Place for filing returns.
- § 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 157.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 157.6151-1 Time and place for paying of tax shown on returns.
- § 157.6161-1 Extension of time for paying tax.
- § 157.6165-1 Bonds where time to pay tax has been extended.
- § 157.6694-1 Section 6694 penalties applicable to tax return preparer.
- § 157.6694-2 Penalties for understatement due to an unreasonable position.
- § 157.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 157.6694-4 Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 157.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
- § 157.6696-1 Claims for credit or refund by tax return preparers.
- § 157.7701-1 Tax return preparer.
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