Treasury Regulations (26 C.F.R.)
26 CFR § 25.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
Official textecfr.govlast amended
# (a) In general.
Each gift tax return or claim for refund prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.
# (b) Effective/applicability date.
Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78451, Dec. 22, 2008]
Source: view the official text
In this part (40 sections)
- 25.2703-2 · Effective date.
- 25.2704-1 · Lapse of certain rights.
- 25.2704-2 · Transfers subject to applicable restrictions.
- 25.2704-3 · Effective date.
- 25.6001-1 · Records required to be kept.
- 25.6011-1 · General requirement of return, statement, or list.
- 25.6011-4 · Requirement of statement disclosing participation in…
- 25.6019-1 · Persons required to file returns.
- 25.6019-2 · Returns required in case of consent under section 2513.
- 25.6019-3 · Contents of return.
- 25.6019-4 · Description of property listed on return.
- 25.6060-1 · Reporting requirements for tax return preparers.
- 25.6061-1 · Signing of returns and other documents.
- 25.6065-1 · Verification of returns.
- 25.6075-1 · Returns, time for filing gift tax returns for gifts made…
- 25.6075-2 · Returns; time for filing gift tax returns for gifts made…
- 25.6081-1 · Automatic extension of time for filing gift tax returns.
- 25.6091-1 · Place for filing returns and other documents.
- 25.6091-2 · Exceptional cases.
- 25.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 25.6109-1 · Tax return preparers furnishing identifying numbers for…
- 25.6151-1 · Time and place for paying tax shown on return.
- 25.6161-1 · Extension of time for paying tax or deficiency.
- 25.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 25.6302-1 · Voluntary payments of gift taxes by electronic funds…
- 25.6321-1 · Lien for taxes.
- 25.6323-1 · Validity and priority against certain persons.
- 25.6324-1 · Special lien for gift tax.
- 25.6601-1 · Interest on underpayment, nonpayment, or extensions of time…
- 25.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 25.6694-2 · Penalties for understatement due to an unreasonable…
- 25.6694-3 · Penalty for understatement due to willful, reckless, or…
- 25.6694-4 · Extension of period of collection when tax return preparer…
- 25.6695-1 · Other assessable penalties with respect to the preparation…
- 25.6696-1 · Claims for credit or refund by tax return preparers.
- 25.6905-1 · Discharge of executor from personal liability for…
- 25.7101-1 · Form of bonds.
- 25.7520-1 · Valuation of annuities, unitrust interests, interests for…
- 25.7520-2 · Valuation of charitable interests.
- 25.7520-3 · Limitation on the application of section 7520.