PROCEDURE AND ADMINISTRATION
- Section 25.6001-1 - Records required to be kept
- Section 25.6011-1 - General requirement of return, statement, or list
- Section 25.6011-4 - Requirement of statement disclosing participation in certain transactions by taxpayers
- Section 25.6019-1 - Persons required to file returns
- Section 25.6019-2 - Returns required in case of consent under section 2513
- Section 25.6019-3 - Contents of return
- Section 25.6019-4 - Description of property listed on return
- Section 25.6060-1 - Reporting requirements for tax return preparers
- Section 25.6061-1 - Signing of returns and other documents
- Section 25.6065-1 - Verification of returns
- Section 25.6075-1 - Returns, time for filing gift tax returns for gifts made after December 31, 1981
- Section 25.6075-2 - Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982
- Section 25.6081-1 - Automatic extension of time for filing gift tax returns
- Section 25.6091-1 - Place for filing returns and other documents
- Section 25.6091-2 - Exceptional cases
- Section 25.6107-1 - Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record
- Section 25.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund
- Section 25.6151-1 - Time and place for paying tax shown on return
- Section 25.6161-1 - Extension of time for paying tax or deficiency
- Section 25.6165-1 - Bonds where time to pay tax or deficiency has been extended
- Section 25.6302-1 - Voluntary payments of gift taxes by electronic funds transfer
- Section 25.6321-1 - Lien for taxes
- Section 25.6323-1 - Validity and priority against certain persons
- Section 25.6324-1 - Special lien for gift tax
- Section 25.6601-1 - Interest on underpayment, nonpayment, or extensions of time for payment, of tax
- Section 25.6694-1 - Section 6694 penalties applicable to tax return preparer
- Section 25.6694-2 - Penalties for understatement due to an unreasonable position
- Section 25.6694-3 - Penalty for understatement due to willful, reckless, or intentional conduct
- Section 25.6694-4 - 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
- Section 25.6695-1 - Other assessable penalties with respect to the preparation of tax returns for other persons
- Section 25.6696-1 - Claims for credit or refund by tax return preparers
- Section 25.6905-1 - Discharge of executor from personal liability for decedent's income and gift taxes
- Section 25.7101-1 - Form of bonds