U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025


CERTAIN CONTROLLED CORPORATIONS
INDIVIDUAL SHARED RESPONSIBILITY PAYMENT FOR NOT MAINTAINING MINIMUM ESSENTIAL COVERAGE
INFORMATION AND RETURNS
RECORDS, STATEMENTS, AND SPECIAL RETURNS
TAX RETURNS OR STATEMENTS
§ 1.6011-6 - [Reserved]

INFORMATION RETURNS
§ 1.6031(b)-2T - REMIC reporting requirements (temporary). [Reserved]
§ 1.6031(c)-2T - Nominee reporting of REMIC information (temporary). [Reserved]

SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS
TIME FOR FILING RETURNS AND OTHER DOCUMENTS
EXTENSION OF TIME FOR FILING RETURNS
PLACE FOR FILING RETURNS OR OTHER DOCUMENTS
MISCELLANEOUS PROVISIONS
REGULATIONS APPLICABLE TO RETURNS OR CLAIMS FOR REFUND FILED PRIOR TO JANUARY 1, 2000
TIME AND PLACE FOR PAYING TAX
EXTENSIONS OF TIME FOR PAYMENT
GENERAL PROVISIONS
ABATEMENTS, CREDITS, AND REFUNDS
ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES
§ 1.6654-4 - [Reserved]

THE TAX COURT
DECLARATORY JUDGMENTS RELATING TO QUALIFICATION OF CERTAIN RETIREMENT PLANS
GENERAL ACTUARIAL VALUATIONS
§§ 1.7872-1—1.7872-4 - §[Reserved]

TAX REFORM ACT OF 1969