26 C.F.R. PART 157--EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
TITLE 26--Internal Revenue
CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
SUBCHAPTER D--MISCELLANEOUS EXCISE TAXES
PART 157--EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subpart A--TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
|
|
| Imposition of excise tax on structured settlement factoring transactions.
|
|
Subpart B--PROCEDURE AND ADMINISTRATION
|
|
| Records, statements, and special returns.
|
|
|
|
| General requirement of return, statement, or list.
|
|
|
|
| Signing of returns and other documents.
|
|
|
|
| Automatic extension of time for filing a return due under chapter 55 (temporary).
|
|
|
|
| Place for filing returns.
|
|
|
|
| Time and place for paying of tax shown on returns.
|
|
|
|
| Extension of time for paying tax.
|
|
|
|
| Bonds where time to pay tax has been extended.
|
|
