Miscellaneous Provisions
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.6102-1 Computations on returns or other documents.
- § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to…
- § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
- § 1.6109-1 Identifying numbers.
- § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims…
- § 1.6115-1 Disclosure requirements for quid pro quo contributions.
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