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TREASURY REGULATIONS


Index  » Subchapter D

Subchapter D. Miscellaneous Excise Taxes (§§ 40.0-1 to 157.7701-1)

Through November 22, 2020



The following list shows all sections of subchapter D (Miscellaneous Excise Taxes (§§ 40.0-1 to 157.7701-1)) of chapter I (Internal Revenue Service, Department of the Treasury) of the Treasury Regulations (Title 26 of the Electronic Code of Federal Regulations). Tap a section to view its text.


SectionSection Title
Reg. 40.0-1Introduction
Reg. 40.6011(a)-1Returns
Reg. 40.6011(a)-2Final returns
Reg. 40.6060-1Reporting requirements for tax return preparers
Reg. 40.6071(a)-1Time for filing returns
Reg. 40.6071(a)-3Time for an eligible air carrier to file a return for the third calendar quarter of 2001
Reg. 40.6091-1Place for filing returns
Reg. 40.6101-1Period covered by returns
Reg. 40.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Reg. 40.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 40.6151(a)-1Time and place for paying tax shown on return
Reg. 40.6302(a)-1Voluntary payments of excise taxes by electronic funds transfer
Reg. 40.6302(c)-1Deposits
Reg. 40.6302(c)-2Special rules for September
Reg. 40.6302(c)-3Deposits under chapter 33
Reg. 40.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 40.6694-2Penalties for understatement due to an unreasonable position
Reg. 40.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 40.6694-4Extension 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
Reg. 40.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 40.6696-1Claims for credit or refund by tax return preparers
Reg. 40.7701-1Tax return preparer
Reg. 41.0-1Introduction
Reg. 41.4481-1Imposition and computation of tax
Reg. 41.4481-2Persons liable for tax
Reg. 41.4481-3Registration
Reg. 41.4482(a)-1Definition of highway motor vehicle
Reg. 41.4482(b)-1Definition of taxable gross weight
Reg. 41.4482(c)-1Definition of State, taxable period, use, and customarily used
Reg. 41.4483-1State exemption
Reg. 41.4483-2Exemption for certain transit-type buses
Reg. 41.4483-3Exemption for trucks used for 5,000 or fewer miles and agricultural vehicles used for 7,500 or fewer miles on public highways
Reg. 41.4483-4Application of exemptions
Reg. 41.4483-6Reduction in tax for trucks used in logging
Reg. 41.6001-1Records
Reg. 41.6001-2Proof of payment for State registration purposes
Reg. 41.6001-3Proof of payment for entry into the United States
Reg. 41.6011(a)-1Returns
Reg. 41.6060-1Reporting requirements for tax return preparers
Reg. 41.6071(a)-1Time for filing returns
Reg. 41.6091-1Place for filing returns
Reg. 41.6101-1Period covered by returns
Reg. 41.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Reg. 41.6109-1Identifying numbers
Reg. 41.6109-2Tax return preparers furnishing identifying numbers for returns or claims for refund filed after December 31, 2008
Reg. 41.6151(a)-1Time and place for paying tax
Reg. 41.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 41.6694-2Penalties for understatement due to an unreasonable position
Reg. 41.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 41.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
Reg. 41.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 41.6696-1Claims for credit or refund by tax return preparers
Reg. 41.7701-1Tax return preparer
Reg. 43.0-1Introduction
Reg. 43.4471-1Imposition of tax
Reg. 43.4472-1Definitions
Reg. 44.0-1Introduction
Reg. 44.0-2General definitions and use of terms
Reg. 44.0-3Scope of regulations
Reg. 44.0-4Extent to which the regulations in this part supersede prior regulations
Reg. 44.4401-1Imposition of tax
Reg. 44.4401-2Person liable for tax
Reg. 44.4401-3When tax attaches
Reg. 44.4402-1Exemptions
Reg. 44.4403-1Daily record
Reg. 44.4404-1Territorial extent
Reg. 44.4411-1Imposition of tax
Reg. 44.4412-1Registration
Reg. 44.4413-1Certain provisions made applicable
Reg. 44.4421-1Definitions
Reg. 44.4422-1Doing business in violation of Federal or State law
Reg. 44.4901-1Payment of special tax
Reg. 44.4902-1Partnership liability
Reg. 44.4905-1Change of ownership
Reg. 44.4905-2Change of address
Reg. 44.4905-3Liability for failure to register change or removal
Reg. 44.4906-1Cross reference
Reg. 44.6001-1Record requirements
Reg. 44.6011(a)-1Returns
Reg. 44.6060-1Reporting requirements for tax return preparers
Reg. 44.6071-1Time for filing return
Reg. 44.6091-1Place for filing returns
Reg. 44.6107-1Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
Reg. 44.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 44.6151-1Time and place for paying taxes
Reg. 44.6419-1Credit or refund generally
Reg. 44.6419-2Credit or refund on wagers laid off by taxpayer
Reg. 44.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 44.6694-2Penalties for understatement due to an unreasonable position
Reg. 44.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 44.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
Reg. 44.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 44.6696-1Claims for credit or refund by tax return preparers
Reg. 44.7262-1Failure to pay special tax
Reg. 44.7701-1Tax return preparer
Reg. 46.0-1Introduction
Reg. 46.4371-1Applicability of subpart
Reg. 46.4371-2Imposition of tax on policies issued by foreign insurers; scope of tax
Reg. 46.4371-3Rate and computation of tax
Reg. 46.4371-4Records required with respect to foreign insurance policies
Reg. 46.4374-1Liability for tax
Reg. 46.4375-1Fee on issuers of specified health insurance policies
Reg. 46.4376-1Fee on sponsors of self-insured health plans
Reg. 46.4377-1Definitions and special rules
Reg. 46.4701-1Tax on issuer of registration-required obligation not in registered form
Reg. 48.0-1Introduction
Reg. 48.0-2General definitions and attachment of tax
Reg. 48.0-3Exemption certificates
Reg. 48.4041-0Applicability of regulations relating to diesel fuel after December 31, 1993
Reg. 48.4041-3Application of tax on sales of special motor fuel for use in motor vehicles and motorboats
Reg. 48.4041-4Application of tax on sales of liquid for use as fuel in aircraft in noncommercial aviation
Reg. 48.4041-5Sales of diesel and special motor fuels and fuel for use in aircraft; rules of general application
Reg. 48.4041-6Application of tax on use of taxable liquid fuel
Reg. 48.4041-7Dual use of taxable liquid fuel
Reg. 48.4041-8Definitions
Reg. 48.4041-9Exemption for farm use
Reg. 48.4041-10Exemption for use as supplies for vessels or aircraft
Reg. 48.4041-11Tax-free sales of fuel for use in noncommercial aviation only if sellers and certain purchasers are registered
Reg. 48.4041-12Sales by United States, etc
Reg. 48.4041-13Other credits or refunds
Reg. 48.4041-14Exemption for sale to or use by certain aircraft museums
Reg. 48.4041-15Sales to States or political subdivisions thereof
Reg. 48.4041-16Sales for export
Reg. 48.4041-17Tax-free retail sales to certain nonprofit educational organizations
Reg. 48.4041-18[Reserved]
Reg. 48.4041-19Exemption for qualified methanol and ethanol fuel
Reg. 48.4041-20Partially exempt methanol and ethanol fuel
Reg. 48.4041-21Compressed natural gas (CNG)
Reg. 48.4042-1Tax on fuel used in commercial waterway transportation
Reg. 48.4042-2Special rules
Reg. 48.4042-3Certain types of commercial waterway transportation excluded
Reg. 48.4052-1Heavy trucks and trailers; certification requirement
Reg. 48.4061(a)[Reserved]
Reg. 48.4061(a)-1Imposition of tax; exclusion for light-duty trucks, etc
Reg. 48.4061(a)-2Bonding of importers
Reg. 48.4061(a)-3Definitions
Reg. 48.4061(a)-4Parts or accessories sold on or in connection with chasis, bodies, etc
Reg. 48.4061(a)-5Sale of automobile truck bodies and chassis
Reg. 48.4061(b)[Reserved]
Reg. 48.4061(b)-1Imposition of tax
Reg. 48.4061(b)-2Definition of parts or accessories
Reg. 48.4061(b)-3Rebuilt, reconditioned, or repaired parts or accessories
Reg. 48.4061-1Temporary regulations with respect to floor stock refunds or credits on cement mixers
Reg. 48.4062(a)[Reserved]
Reg. 48.4062(a)-1Specific parts or accessories
Reg. 48.4062(b)[Reserved]
Reg. 48.4062(b)-1Rebuilt parts or accessories sold on an exchange basis
Reg. 48.4063-1Tax-free sales of bodies to chassis manufacturers
Reg. 48.4063-2Tax-free sales of parts or accessories sold for resale on or in connection with the first retail sale of a light-duty truck
Reg. 48.4063-3Other tax-free sales
Reg. 48.4064-1Gas guzzler tax
Reg. 48.4071-1Imposition and rates of tax
Reg. 48.4071-2Determination of weight
Reg. 48.4071-3Imposition of tax on tires and tubes delivered to manufacturer's retail outlet
Reg. 48.4071-4Original equipment tires on imported articles
Reg. 48.4072-1Definitions
Reg. 48.4073[Reserved]
Reg. 48.4073-1Exemption of tires of certain sizes
Reg. 48.4073-2Exemption of tires with internal wire fastening
Reg. 48.4073-3Exemption of tread rubber used for recapping nonhighway tires
Reg. 48.4073-4Other tax-free sales
Reg. 48.4081-1Taxable fuel; definitions
Reg. 48.4081-2Taxable fuel; tax on removal at a terminal rack
Reg. 48.4081-3Taxable fuel; taxable events other than removal at the terminal rack
Reg. 48.4081-4Gasoline; special rules for gasoline blendstocks
Reg. 48.4081-5Taxable fuel; notification certificate of taxable fuel registrant
Reg. 48.4081-6Gasoline; gasohol
Reg. 48.4081-7Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e)
Reg. 48.4081-8Taxable fuel; measurement
Reg. 48.4082-1Diesel fuel and kerosene; exemption for dyed fuel
Reg. 48.4082-1TDiesel fuel and kerosene; exemption for dyed fuel (temporary)
Reg. 48.4082-2Diesel fuel and kerosene; notice required for dyed fuel
Reg. 48.4082-3Diesel fuel and kerosene; visual inspection devices [Reserved]
Reg. 48.4082-4Diesel fuel and kerosene; back-up tax
Reg. 48.4082-5Diesel fuel and kerosene; Alaska
Reg. 48.4082-6Kerosene; exemption for aviation-grade kerosene
Reg. 48.4082-7Kerosene; exemption for feedstock purposes
Reg. 48.4083-1Taxable fuel; administrative authority
Reg. 48.4091-3{Reserved]
Reg. 48.4101-1Taxable fuel; registration
Reg. 48.4101-2Information reporting
Reg. 48.4102-1Inspection of records by State or local tax officers
Reg. 48.4121-1Imposition and rate of tax on coal
Reg. 48.4161(a)[Reserved]
Reg. 48.4161(a)-1Imposition and rate of tax; fishing equipment
Reg. 48.4161(a)-2Meaning of terms
Reg. 48.4161(a)-3Parts and accessories
Reg. 48.4161(a)-4Use considered sale
Reg. 48.4161(a)-5Tax-free sales
Reg. 48.4161(b)[Reserved]
Reg. 48.4161(b)-1Imposition and rates of tax; bows and arrows
Reg. 48.4161(b)-2Meaning of terms
Reg. 48.4161(b)-3Use considered sale
Reg. 48.4161(b)-4Tax-free sales
Reg. 48.4161(b)-5Effective date
Reg. 48.4191-1Imposition and rate of tax
Reg. 48.4191-2Taxable medical device
Reg. 48.4216(a)-1Charges to be included in sale price
Reg. 48.4216(a)-2Exclusions from sale price
Reg. 48.4216(a)-3Other items relating to tax on sale price
Reg. 48.4216(b)-1Constructive sale price; scope and application
Reg. 48.4216(b)-2Constructive sale price; basic rules
Reg. 48.4216(b)-3Constructive sale price; special rule for arm's-length sales
Reg. 48.4216(b)-4Constructive sale price; affiliated corporations
Reg. 48.4216(c)-1Computation of tax on leases and installment sales
Reg. 48.4216(d)-1Sales of installment accounts
Reg. 48.4216(e)-1Exclusion of local advertising charges from sale price
Reg. 48.4216(e)-2Limitation on aggregate of exclusions and price readjustments
Reg. 48.4216(e)-3No exclusion or readjustment for other advertising charges or reimbursements
Reg. 48.4216(f)-1Value of used components excluded from price of certain trucks
Reg. 48.4217-1Lease considered as sale
Reg. 48.4217-2Limitation on amount of tax applicable to certain leases
Reg. 48.4218-1Tax on use by manufacturer, producer, or importer
Reg. 48.4218-2Business or personal use of articles
Reg. 48.4218-3Events subsequent to taxable use of article
Reg. 48.4218-4Use in further manufacture
Reg. 48.4218-5Computation of tax
Reg. 48.4219-1Sales of taxable articles by a person other than the manufacturer, producer, or importer
Reg. 48.4221-1Tax-free sales; general rule
Reg. 48.4221-2Tax-free sale of articles to be used for, or resold for, further manufacture
Reg. 48.4221-3Tax-free sale of articles for export, or for resale by the purchaser to a second purchaser for export
Reg. 48.4221-4Tax-free sale of articles for use by the purchaser as supplies for vessels or aircraft
Reg. 48.4221-5Tax-free sale of articles to State and local governments for their exclusive use
Reg. 48.4221-6Tax-free sales of articles to nonprofit educational organizations
Reg. 48.4221-7Tax-free sales of tires and tubes
Reg. 48.4221-8Tax-free sales of tires, tubes, and tread rubber used on intercity, local, and school buses
Reg. 48.4222(a)-1Registration
Reg. 48.4222(b)-1Exceptions to the requirement for registration
Reg. 48.4222(c)-1Revocation or suspension of registration
Reg. 48.4222(d)-1Registration in the case of certain other exemptions
Reg. 48.4223-1Special rules relating to further manufacture
Reg. 48.4225-1Exemption of articles manufactured or produced by Indians
Reg. 48.6412-1Floor stocks credit or refund
Reg. 48.6412-2Definitions for purposes of floor stocks credit or refund
Reg. 48.6412-3Amount of tax paid on each article
Reg. 48.6416(a)-1Claims for credit or refund of overpayments of taxes on special fuels and manufacturers taxes
Reg. 48.6416(a)-2Credit or refund of tax on special fuels
Reg. 48.6416(a)-3Credit or refund of manufacturers tax under chapter 32
Reg. 48.6416(b)(1)-1Price readjustments causing overpayments of manufacturers tax
Reg. 48.6416(b)(1)-2Determination of price readjustments
Reg. 48.6416(b)(1)-3Readjustment for local advertising charges
Reg. 48.6416(b)(1)-4Supporting evidence required in case of price readjustments
Reg. 48.6416(b)(2)-1Certain exportations, uses, sales, or resales causing overpayments of tax
Reg. 48.6416(b)(2)-2Exportations, uses, sales, and resales included
Reg. 48.6416(b)(2)-3Supporting evidence required in case of manufacturers tax involving exportations, uses, sales, or resales
Reg. 48.6416(b)(2)-4Supporting evidence required in case of special fuels tax involving exportations, uses, sales, or resales of special fuels
Reg. 48.6416(b)(3)-1Tax-paid articles used for further manufacture and causing overpayments of tax
Reg. 48.6416(b)(3)-2Further manufacture included
Reg. 48.6416(b)(3)-3Supporting evidence required in case of tax-paid articles used for further manufacture
Reg. 48.6416(b)(5)-1Return of installment accounts causing overpayments of tax
Reg. 48.6416(c)-1Credit for tax paid on tires or, prior to January 1, 1984, inner tubes
Reg. 48.6416(e)-1Refund to exporter or shipper
Reg. 48.6416(f)-1Credit on returns
Reg. 48.6416(h)-1Accounting procedures for like articles
Reg. 48.6420-1Credits or payments to ultimate purchaser of gasoline used on a farm
Reg. 48.6420-2Time for filing claim for credit or payment
Reg. 48.6420-3Exempt sales; other payments or refunds available
Reg. 48.6420-4Meaning of terms
Reg. 48.6420-5Applicable laws
Reg. 48.6420-6Records to be kept in substantiation of credits or payments
Reg. 48.6420(a)-2Gasoline includible in claim
Reg. 48.6421-0Off-highway business use
Reg. 48.6421-1Credits or payments to ultimate purchaser of gasoline used for certain nonhighway purposes
Reg. 48.6421-2Credits or payments to ultimate purchasers of gasoline used in intercity, local, or school buses
Reg. 48.6421-3Time for filing claim for credit or payment
Reg. 48.6421-4Meaning of terms
Reg. 48.6421-5Exempt sales; other payments or refunds available
Reg. 48.6421-6Applicable laws
Reg. 48.6421-7Records to be kept in substantiation of credits or payments
Reg. 48.6427-0Off-highway business use
Reg. 48.6427-1Credit or payments to purchaser of special fuels resold or used for nontaxable, farming, or other purposes
Reg. 48.6427-2Credits or payments to purchaser of diesel or special motor fuels used in intercity, local, or school buses
Reg. 48.6427-3Time for filing claim for credit or payment
Reg. 48.6427-4Applicable laws
Reg. 48.6427-5Records to be kept in substantiation of credits or payments
Reg. 48.6427-6Limitation on credit or refund of tax paid on fuel used in intercity, local or school buses after July 31, 1984
Reg. 48.6427-8Diesel fuel and kerosene; claims by ultimate purchasers
Reg. 48.6427-9Diesel fuel and kerosene; claims by registered ultimate vendors (farming and State use)
Reg. 48.6427-10Kerosene; claims by registered ultimate vendors (blocked pumps)
Reg. 48.6427-11Kerosene; claims by registered ultimate vendors (blending)
Reg. 48.6715-1Penalty for misuse of dyed fuel
Reg. 49.0-1Introduction
Reg. 49.0-2General definitions and use of terms
Reg. 49.4251-1Imposition of tax
Reg. 49.4251-2Rate and application of tax
Reg. 49.4251-3[Reserved]
Reg. 49.4251-4Prepaid telephone cards
Reg. 49.4252-1[Reserved]
Reg. 49.4252-2Toll telephone service
Reg. 49.4252-3[Reserved]
Reg. 49.4252-4Provisions common to telephone and telegraph services
Reg. 49.4252-5Teletypewriter exchange service
Reg. 49.4253-1Exemption for certain coin-operated service
Reg. 49.4253-2Exemption for news services
Reg. 49.4253-3Exemption for certain organizations
Reg. 49.4253-4Exemption for servicemen in combat zone
Reg. 49.4253-5Exemption for items otherwise taxed
Reg. 49.4253-6Exemption for common carriers and communications companies
Reg. 49.4253-7Exemption for installation charges
Reg. 49.4253-8 - 49.4253-9§§ 494253-8--494253-9 [Reserved]
Reg. 49.4253-10Exemption for certain private communications services
Reg. 49.4253-11Use and retention of exemption certificates
Reg. 49.4253-12Cross reference
Reg. 49.4254-1Computation of tax
Reg. 49.4254-2Payment for toll telephone service or telegraph service in coin-operated telephones
Reg. 49.4261-1Imposition of tax; in general
Reg. 49.4261-2Application of tax
Reg. 49.4261-3Payments made within the United States
Reg. 49.4261-4Payments made within the United States; evidence of nontaxability
Reg. 49.4261-5Payments made outside the United States
Reg. 49.4261-6Payments made outside the United States; evidence of nontaxability
Reg. 49.4261-7Examples of payments subject to tax
Reg. 49.4261-8Examples of payments not subject to tax
Reg. 49.4261-9Seats and berths; rate and application of tax
Reg. 49.4261-10By whom paid
Reg. 49.4262(a)-1Taxable transportation
Reg. 49.4262(b)-1Exclusion of certain travel
Reg. 49.4262(c)-1Definitions
Reg. 49.4263-1 - 49.4263-4§§ 494263-1--494263-4 [Reserved]
Reg. 49.4263-5Small aircraft on nonestablished lines
Reg. 49.4264(a)-1Duty to collect the tax; payments made outside the United States
Reg. 49.4264(b)-1Duty to collect the tax in the case of certain refunds
Reg. 49.4264(c)-1Special rule for the payment of tax
Reg. 49.4264(d)-1Cross reference
Reg. 49.4264(e)-1Round trips
Reg. 49.4264(f)-1Transportation outside the northern portion of the Western Hemisphere
Reg. 49.4271-1Tax on transportation of property by air
Reg. 49.4291-1Persons receiving payment must collect tax
Reg. 49.5000B-1Indoor tanning services
Reg. 50.1Introduction
Reg. 50.2Scope of regulations
Reg. 50.3General definitions and use of terms
Reg. 50.4Rates of tax
Reg. 50.5Liability for the tax
Reg. 50.6Ascertainment of quantity mined
Reg. 50.7Returns
Reg. 50.8Due date and place for filing returns and paying tax
Reg. 51.1Overview
Reg. 51.2Explanation of terms
Reg. 51.3Information requested from covered entities
Reg. 51.4Information provided by the agencies
Reg. 51.5Fee calculation
Reg. 51.6Notice of preliminary fee calculation
Reg. 51.7Dispute resolution process
Reg. 51.8Notification and payment of fee
Reg. 51.9Tax treatment of fee
Reg. 51.10Refund claims
Reg. 51.11Applicability date
Reg. 51.6302-1Method of paying the branded prescription drug fee
Reg. 52.0-1Introduction
Reg. 52.4681-1Taxes imposed with respect to ozone-depleting chemicals
Reg. 52.4682-1Ozone-depleting chemicals
Reg. 52.4682-2Qualifying sales
Reg. 52.4682-3Imported taxable products
Reg. 52.4682-4Floor stocks tax
Reg. 52.4682-5Exports
Reg. 53.4940-1Excise tax on net investment income
Reg. 53.4941(a)-1Imposition of initial taxes
Reg. 53.4941(b)-1Imposition of additional taxes
Reg. 53.4941(c)-1Special rules
Reg. 53.4941(d)-1Definition of self-dealing
Reg. 53.4941(d)-2Specific acts of self-dealing
Reg. 53.4941(d)-3Exceptions to self-dealing
Reg. 53.4941(d)-4Transitional rules
Reg. 53.4941(e)-1Definitions
Reg. 53.4941(f)-1Effective dates
Reg. 53.4942(a)-1Taxes for failure to distribute income
Reg. 53.4942(a)-2Computation of undistributed income
Reg. 53.4942(a)-3Qualifying distributions defined
Reg. 53.4942(b)-1Operating foundations
Reg. 53.4942(b)-2Alternative tests
Reg. 53.4942(b)-3Determination of compliance with operating foundation tests
Reg. 53.4943-1General rule; purpose
Reg. 53.4943-2Imposition of tax on excess business holdings of private foundations
Reg. 53.4943-3Determination of excess business holdings
Reg. 53.4943-4Present holdings
Reg. 53.4943-5Present holdings acquired by trust or a will
Reg. 53.4943-6Five-year period to dispose of gifts, bequests, etc
Reg. 53.4943-7Special rules for readjustments involving grandfathered holdings
Reg. 53.4943-8Business holdings; constructive ownership
Reg. 53.4943-9Business holdings; certain periods
Reg. 53.4943-10Business enterprise; definition
Reg. 53.4943-11Effective/applicability date
Reg. 53.4944-1Initial taxes
Reg. 53.4944-2Additional taxes
Reg. 53.4944-3Exception for program-related investments
Reg. 53.4944-4Special rules
Reg. 53.4944-5Definitions
Reg. 53.4944-6Special rules for investments made prior to January 1, 1970
Reg. 53.4945-1Taxes on taxable expenditures
Reg. 53.4945-2Propaganda influencing legislation
Reg. 53.4945-3Influencing elections and carrying on voter registration drives
Reg. 53.4945-4Grants to individuals
Reg. 53.4945-5Grants to organizations
Reg. 53.4945-6Expenditures for noncharitable purposes
Reg. 53.4946-1Definitions and special rules
Reg. 53.4947-1Application of tax
Reg. 53.4947-2Special rules
Reg. 53.4948-1Application of taxes and denial of exemption with respect to certain foreign organizations
Reg. 53.4951-1Black lung trusts - taxes on self-dealing
Reg. 53.4952-1Black lung trusts - taxes on taxable expenditures
Reg. 53.4955-1Tax on political expenditures
Reg. 53.4958-0Table of contents
Reg. 53.4958-1Taxes on excess benefit transactions
Reg. 53.4958-2Definition of applicable tax-exempt organization
Reg. 53.4958-3Definition of disqualified person
Reg. 53.4958-4Excess benefit transaction
Reg. 53.4958-5Transaction in which the amount of the economic benefit is determined in whole or in part by the revenues of one or more activities of the organization [Reserved]
Reg. 53.4958-6Rebuttable presumption that a transaction is not an excess benefit transaction
Reg. 53.4958-7Correction
Reg. 53.4958-8Special rules
Reg. 53.4959-1Taxes on failures by hospital organizations to meet section 501(r)(3)
Reg. 53.4961-1Abatement of second tier taxes for correction within correction period
Reg. 53.4961-2Court proceedings to determine liability for second tier tax
Reg. 53.4963-1Definitions
Reg. 53.4965-1Overview
Reg. 53.4965-2Covered tax-exempt entities
Reg. 53.4965-3Prohibited tax shelter transactions
Reg. 53.4965-4Definition of tax-exempt party to a prohibited tax shelter transaction
Reg. 53.4965-5Entity managers and related definitions
Reg. 53.4965-6Meaning of “knows or has reason to know”
Reg. 53.4965-7Taxes on prohibited tax shelter transactions
Reg. 53.4965-8Definition of net income and proceeds and standard for allocating net income or proceeds to various periods
Reg. 53.4965-9Effective/applicability dates
Reg. 53.4968-1Excise tax based on investment income of certain private colleges and universities
Reg. 53.4968-2Net investment income
Reg. 53.4968-3Related organizations
Reg. 53.4968-4Applicability date
Reg. 53.6001-1Notice or regulations requiring records, statements, and special returns
Reg. 53.6011-1General requirement of return, statement or list
Reg. 53.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 53.6060-1Reporting requirements for tax return preparers
Reg. 53.6061-1Signing of returns and other documents
Reg. 53.6065-1Verification of returns
Reg. 53.6071-1Time for filing returns
Reg. 53.6081-1Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund
Reg. 53.6091-1Place for filing chapter 42 tax returns
Reg. 53.6091-2Exceptional cases
Reg. 53.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
Reg. 53.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund filed
Reg. 53.6151-1Time and place for paying tax shown on returns
Reg. 53.6161-1Extension of time for paying tax or deficiency
Reg. 53.6165-1Bonds where time to pay tax or deficiency has been extended
Reg. 53.6601-1Interest on underpayment, nonpayment, or extensions of time for payment, of tax
Reg. 53.6651-1Failure to file tax return or to pay tax
Reg. 53.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 53.6694-2Penalties for understatement due to an unreasonable position
Reg. 53.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 53.6694-4Extension 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
Reg. 53.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
Reg. 53.6696-1Claims for credit or refund by tax return preparers
Reg. 53.7101-1Form of bonds
Reg. 53.7701-1Tax return preparer
Reg. 54.4971-1General rules relating to excise tax on failure to meet minimum funding standards
Reg. 54.4971(c)-1Taxes on failure to meet minimum funding standards; definitions
Reg. 54.4974-1Excise tax on accumulations in individual retirement accounts or annuities
Reg. 54.4974-2Excise tax on accumulations in qualified retirement plans
Reg. 54.4975-1General rules relating to excise tax on prohibited transactions
Reg. 54.4975-6Statutory exemptions for office space or services and certain transactions involving financial institutions
Reg. 54.4975-7Other statutory exemptions
Reg. 54.4975-9Definition of “fiduciary”
Reg. 54.4975-11“ESOP” requirements
Reg. 54.4975-12Definition of the term “qualifying employer security”
Reg. 54.4975-14Election to pay an excise tax for certain pre-1975 prohibited transactions
Reg. 54.4975-15Other transitional rules
Reg. 54.4976-1TQuestions and answers relating to taxes with respect to welfare benefit funds (temporary)
Reg. 54.4977-1TQuestions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)
Reg. 54.4978-1TQuestions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)
Reg. 54.4979-0Excise tax on certain excess contributions and excess aggregate contributions; table of contents
Reg. 54.4979-1Excise tax on certain excess contributions and excess aggregate contributions
Reg. 54.4980B-0Table of contents
Reg. 54.4980B-1COBRA in general
Reg. 54.4980B-2Plans that must comply
Reg. 54.4980B-3Qualified beneficiaries
Reg. 54.4980B-4Qualifying events
Reg. 54.4980B-5COBRA continuation coverage
Reg. 54.4980B-6Electing COBRA continuation coverage
Reg. 54.4980B-7Duration of COBRA continuation coverage
Reg. 54.4980B-8Paying for COBRA continuation coverage
Reg. 54.4980B-9Business reorganizations and employer withdrawals from multiemployer plans
Reg. 54.4980B-10Interaction of FMLA and COBRA
Reg. 54.4980D-1Requirement of return and time for filing of the excise tax under section 4980D
Reg. 54.4980E-1Requirement of return and time for filing of the excise tax under section 4980E
Reg. 54.4980F-1Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual
Reg. 54.4980G-0Table of contents
Reg. 54.4980G-1Failure of employer to make comparable health savings account contributions
Reg. 54.4980G-2Employer contribution defined
Reg. 54.4980G-3Failure of employer to make comparable health savings account contributions
Reg. 54.4980G-4Calculating comparable contributions
Reg. 54.4980G-5HSA comparability rules and cafeteria plans and waiver of excise tax
Reg. 54.4980G-6Special rule for contributions made to the HSAs of nonhighly compensated employees
Reg. 54.4980G-7Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012
Reg. 54.4980H-0Table of contents
Reg. 54.4980H-1Definitions
Reg. 54.4980H-2Applicable large employer and applicable large employer member
Reg. 54.4980H-3Determining full-time employees
Reg. 54.4980H-4Assessable payments under section 4980H(a)
Reg. 54.4980H-5Assessable payments under section 4980H(b)
Reg. 54.4980H-6Administration and procedure
Reg. 54.6011-1General requirement of return, statement, or list
Reg. 54.6011-1TGeneral requirement of return, statement, or list (temporary)
Reg. 54.6011-2General requirement of return, statement, or list
Reg. 54.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 54.6060-1Reporting requirements for tax return preparers
Reg. 54.6061-1Signing of returns and other documents
Reg. 54.6071-1Time for filing returns
Reg. 54.6081-1Automatic extension of time for filing returns for certain excise taxes under Chapter 43
Reg. 54.6091-1Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G
Reg. 54.6107-1Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record
Reg. 54.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund filed
Reg. 54.6151-1Time and place for paying of tax shown on returns
Reg. 54.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 54.6694-2Penalties for understatement due to an unreasonable position
Reg. 54.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 54.6694-4Extension 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
Reg. 54.6695-1Other assessable penalties with respect to the preparation of tax returns for other persons
Reg. 54.6696-1Claims for credit or refund by tax return preparers
Reg. 54.7701-1Tax return preparer
Reg. 54.9801-1Basis and scope
Reg. 54.9801-2Definitions
Reg. 54.9801-3Limitations on preexisting condition exclusion period
Reg. 54.9801-4Rules relating to creditable coverage
Reg. 54.9801-5Evidence of creditable coverage
Reg. 54.9801-6Special enrollment periods
Reg. 54.9802-1Prohibiting discrimination against participants and beneficiaries based on a health factor
Reg. 54.9802-2Special rules for certain church plans
Reg. 54.9802-3TAdditional requirements prohibiting discrimination based on genetic information (temporary)
Reg. 54.9802-4Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans
Reg. 54.9811-1Standards relating to benefits for mothers and newborns
Reg. 54.9812-1Parity in mental health and substance use disorder benefits
Reg. 54.9815-1251Preservation of right to maintain existing coverage
Reg. 54.9815-2704Prohibition of preexisting condition exclusions
Reg. 54.9815-2705Prohibiting discrimination against participants and beneficiaries based on a health factor
Reg. 54.9815-2708Prohibition on waiting periods that exceed 90 days
Reg. 54.9815-2711No lifetime or annual limits
Reg. 54.9815-2712Rules regarding rescissions
Reg. 54.9815-2713Coverage of preventive health services
Reg. 54.9815-2713TCoverage of preventive health services (temporary)
Reg. 54.9815-2713AAccommodations in connection with coverage of preventive health services
Reg. 54.9815-2714Eligibility of children until at least age 26
Reg. 54.9815-2715Summary of benefits and coverage and uniform glossary
Reg. 54.9815-2715A1-54.9815-2715A3§ xxx
Reg. 54.9815-2719Internal claims and appeals and external review processes
Reg. 54.9815-2719APatient protections
Reg. 54.9831-1Special rules relating to group health plans
Reg. 54.9833-1Applicability dates
Reg. 55.4981-1[Reserved]
Reg. 55.4981-2Imposition of excise tax with respect to certain undistributed income of real estate investment trusts; calendar years beginning after December 31, 1986
Reg. 55.4982-1Imposition of excise tax on undistributed income of regulated investment companies
Reg. 55.6001-1Notice or regulations requiring records, statements, and special returns
Reg. 55.6011-1General requirement of return, statement, or list
Reg. 55.6060-1Reporting requirements for tax return preparers
Reg. 55.6061-1Signing of returns and other documents
Reg. 55.6065-1Verification of returns
Reg. 55.6071-1Time for filing returns
Reg. 55.6081-1Automatic extension of time for filing a return due under Chapter 44
Reg. 55.6091-1Place for filing Chapter 44 tax returns
Reg. 55.6091-2Exceptional cases
Reg. 55.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
Reg. 55.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 55.6151-1Time and place for paying of tax shown on returns
Reg. 55.6161-1Extension of time for paying tax or deficiency
Reg. 55.6165-1Bonds where time to pay tax or deficiency has been extended
Reg. 55.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 55.6694-2Penalties for understatement due to an unreasonable position
Reg. 55.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 55.6694-4Extension 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
Reg. 55.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
Reg. 55.6696-1Claims for credit or refund by tax return preparers
Reg. 55.7701-1Tax return preparer
Reg. 56.4911-0Outline of regulations under section 4911
Reg. 56.4911-1Tax on excess lobbying expenditures
Reg. 56.4911-2Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications
Reg. 56.4911-3Expenditures for direct and/or grass roots lobbying communications
Reg. 56.4911-4Exempt purpose expenditures
Reg. 56.4911-5Communications with members
Reg. 56.4911-6Records of lobbying and grass roots expenditures
Reg. 56.4911-7Affiliated group of organizations
Reg. 56.4911-8Excess lobbying expenditures of affiliated group
Reg. 56.4911-9Application of section 501(h) to affiliated groups of organizations
Reg. 56.4911-10Members of a limited affiliated group of organizations
Reg. 56.6001-1Notice or regulations requiring records, statements, and special returns
Reg. 56.6011-1General requirement of return, statement, or list
Reg. 56.6011-4Requirement of statement disclosing participation in certain transactions by taxpayers
Reg. 56.6060-1Reporting requirements for tax return preparers
Reg. 56.6107-1Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
Reg. 56.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 56.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 56.6694-2Penalties for understatement due to an unreasonable position
Reg. 56.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 56.6694-4Extension 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
Reg. 56.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
Reg. 56.6696-1Claims for credit or refund by tax return preparers
Reg. 56.7701-1Tax return preparer
Reg. 57.1Overview
Reg. 57.2Explanation of terms
Reg. 57.3Reporting requirements and associated penalties
Reg. 57.4Fee calculation
Reg. 57.5Notice of preliminary fee calculation
Reg. 57.6Error correction process
Reg. 57.7Notification and fee payment
Reg. 57.8Tax treatment of fee
Reg. 57.9Refund claims
Reg. 57.10Applicability date
Reg. 57.6302-1Method of paying the health insurance providers fee
Reg. 141.4975-13Definition of “amount involved” and “correction”
Reg. 143.1[Reserved]
Reg. 143.2Taxes on self-dealing; scholarship and fellowship grants by private foundations
Reg. 143.3-143.4§ [Reserved]
Reg. 143.5Taxes on self-dealing; indirect transactions by a private foundation
Reg. 143.6Election to shorten the period during which certain excess business holdings of private foundations are treated as permitted holdings
Reg. 145.4051-1Imposition of tax on heavy trucks and trailers sold at retail
Reg. 145.4052-1Special rules and definitions
Reg. 145.4061-1Application to manufacturers tax
Reg. 156.5881-1Imposition of excise tax on greenmail
Reg. 156.6001-1Notice or regulations requiring records, statements, and special returns
Reg. 156.6011-1General requirement of return, statement, or list
Reg. 156.6060-1Reporting requirements for tax return preparers
Reg. 156.6061-1Signing of returns and other documents
Reg. 156.6065-1Verification of returns
Reg. 156.6071-1Time for filing returns relating to greenmail
Reg. 156.6081-1Automatic extension of time for filing a return due under chapter 54
Reg. 156.6091-1Place for filing chapter 54 (Greenmail) tax returns
Reg. 156.6091-2Exceptional cases
Reg. 156.6107-1Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
Reg. 156.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 156.6151-1Time and place for paying of tax shown on returns
Reg. 156.6161-1Extension of time for paying tax or deficiency
Reg. 156.6165-1Bonds where time to pay tax or deficiency has been extended
Reg. 156.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 156.6694-2Penalties for understatement due to an unreasonable position
Reg. 156.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 156.6694-4Extension 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
Reg. 156.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
Reg. 156.6696-1Claims for credit or refund by tax return preparers
Reg. 156.7701-1Tax return preparer
Reg. 157.5891-1Imposition of excise tax on structured settlement factoring transactions
Reg. 157.6001-1Records, statements, and special returns
Reg. 157.6011-1General requirement of return, statement, or list
Reg. 157.6060-1Reporting requirements for tax return preparers
Reg. 157.6061-1Signing of returns and other documents
Reg. 157.6065-1Verification of returns
Reg. 157.6071-1Time for filing returns
Reg. 157.6081-1Automatic extension of time for filing a return due under chapter 55
Reg. 157.6091-1Place for filing returns
Reg. 157.6107-1Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record
Reg. 157.6109-1Tax return preparers furnishing identifying numbers for returns or claims for refund
Reg. 157.6151-1Time and place for paying of tax shown on returns
Reg. 157.6161-1Extension of time for paying tax
Reg. 157.6165-1Bonds where time to pay tax has been extended
Reg. 157.6694-1Section 6694 penalties applicable to tax return preparer
Reg. 157.6694-2Penalties for understatement due to an unreasonable position
Reg. 157.6694-3Penalty for understatement due to willful, reckless, or intentional conduct
Reg. 157.6694-4Extension of period of collection when preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters
Reg. 157.6695-1Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons
Reg. 157.6696-1Claims for credit or refund by tax return preparers
Reg. 157.7701-1Tax return preparer
 

The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code") by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a final version. The Code is a consolidation and codification by subject matter of the general and permanent laws of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives. The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations. TouchTax is copyright 2020 by Com-Lab (Mobile). Learn more at http://www.touchtax.com.