Internal Revenue Bulletin: 2009-11 |
March 16, 2009 |
Table of Contents
- Highlights of This Issue
- Preface
- Part III. Administrative, Procedural, and Miscellaneous
- Part IV. Items of General Interest
- Announcement 2009-12
- Announcement 2009-13
- Announcement 2009-14
- Announcement 2009-15
- AGENCY:
- ACTION:
- SUMMARY:
- DATES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- Background
- Need for Correction
- Correction of Publication
- PART 1—INCOME TAXES
- §1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- §1.6694-1 Section 6694 penalties applicable to tax return preparers.
- §1.6694-2 Penalty for understatement due to an unreasonable position.
- §1.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- §1.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- §1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
- §20.6694-1 Section 6694 penalties applicable to tax return preparer.
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
- §25.6694-1 Section 6694 penalties applicable to tax return preparer.
- PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
- §26.6694-1 Section 6694 penalties applicable to tax return preparer.
- PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE SOURCE
- §31.6694-1 Section 6694 penalties applicable to tax return preparer.
- §31.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- PART 40—EXCISE TAX PROCEDURAL REGULATIONS
- §40.6060-1 Reporting requirements for tax return preparers.
- §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.
- §40.6694-1 Section 6694 penalties applicable to tax return preparer.
- §40.6694-2 Penalties for understatement due to an unreasonable position.
- §40.6694-3 Penalties 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.
- PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
- §41.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- §44.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- PART 53—FOUNDATION AND SIMILAR EXCISE TAXES
- PART 54—PENSION EXCISE TAXES
- Section 54.6694-3 [Corrected]
- PART 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES
- PART 56—PUBLIC CHARITY EXCISE TAXES
- PART 156—EXCISE TAX ON GREENMAIL
- PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
- PART 301—PROCEDURE AND ADMINISTRATION
- §301.7701-15 Tax return preparer.
- Announcement of Disciplinary Sanctions From the Office of Professional Responsibility
- Definition of Terms and Abbreviations
- Numerical Finding List
- Effect of Current Actions on Previously Published Items
- How to get the Internal Revenue Bulletin
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