Treasury Regulations (26 C.F.R.)
26 CFR § 156.7701-1
Tax return preparer.
Official textecfr.govlast amended
# (a) In general.
For the definition of a tax return preparer, see § 301.7701-15 of this chapter.
# (b) Effective/applicability date.
This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78462, Dec. 22, 2008]
Source: view the official text
In this part (22 sections)
- 156.5881-1 · Imposition of excise tax on greenmail.
- 156.6001-1 · Notice or regulations requiring records, statements, and…
- 156.6011-1 · General requirement of return, statement, or list.
- 156.6060-1 · Reporting requirements for tax return preparers.
- 156.6061-1 · Signing of returns and other documents.
- 156.6065-1 · Verification of returns.
- 156.6071-1 · Time for filing returns relating to greenmail.
- 156.6081-1 · Automatic extension of time for filing a return due under…
- 156.6091-1 · Place for filing chapter 54 (Greenmail) tax returns.
- 156.6091-2 · Exceptional cases.
- 156.6107-1 · Tax return preparer must furnish copy of return and claim…
- 156.6109-1 · Tax return preparers furnishing identifying numbers for…
- 156.6151-1 · Time and place for paying of tax shown on returns.
- 156.6161-1 · Extension of time for paying tax or deficiency.
- 156.6165-1 · Bonds where time to pay tax or deficiency has been…
- 156.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 156.6694-2 · Penalties for understatement due to an unreasonable…
- 156.6694-3 · Penalty for understatement due to willful, reckless, or…
- 156.6694-4 · Extension of period of collection when tax return preparer…
- 156.6695-1 · Other assessable penalties with respect to the preparation…
- 156.6696-1 · Claims for credit or refund by tax return preparers.
- 156.7701-1 · Tax return preparer.