26 CFR Part 56 - PART 56—PUBLIC CHARITY EXCISE TAXES

  1. § 56.4911-0 Outline of regulations under section 4911.
  2. § 56.4911-1 Tax on excess lobbying expenditures.
  3. § 56.4911-2 Lobbying expenditures, direct lobbying communications, and grass roots lobbying communications.
  4. § 56.4911-3 Expenditures for direct and/or grass roots lobbying communications.
  5. § 56.4911-4 Exempt purpose expenditures.
  6. § 56.4911-5 Communications with members.
  7. § 56.4911-6 Records of lobbying and grass roots expenditures.
  8. § 56.4911-7 Affiliated group of organizations.
  9. § 56.4911-8 Excess lobbying expenditures of affiliated group.
  10. § 56.4911-9 Application of section 501(h) to affiliated groups of organizations.
  11. § 56.4911-10 Members of a limited affiliated group of organizations.
  12. § 56.6001-1 Notice or regulations requiring records, statements, and special returns.
  13. § 56.6011-1 General requirement of return, statement, or list.
  14. § 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
  15. § 56.6060-1 Reporting requirements for tax return preparers.
  16. § 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
  17. § 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
  18. § 56.6694-1 Section 6694 penalties applicable to tax return preparer.
  19. § 56.6694-2 Penalties for understatement due to an unreasonable position.
  20. § 56.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
  21. § 56.6694-4 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.
  22. § 56.6695-1 Other assessable penalties with respect to the preparation of tax returns or claims for refund for other persons.
  23. § 56.6696-1 Claims for credit or refund by tax return preparers.
  24. § 56.7701-1 Tax return preparer.
Authority:
26 U.S.C. 7805.

Section 56.4911-7 also issued under 26 U.S.C. 4911(f)(3);

Section 56.6060-1 also issued under 26 U.S.C. 6060(a);

Section 56.6109-1 also issued under 26 U.S.C. 6109(a);

Section 56.6109-2 also issued under 26 U.S.C. 6109(a);

Section 56.6695-1 also issued under 26 U.S.C. 6695(b).

Source:
T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted.