Treasury Regulations (26 C.F.R.)
26 CFR § 26.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
Official textecfr.govlast amended
# (a) In general.
Each generation-skipping transfer 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 78452, Dec. 22, 2008]
Source: view the official text
In this part (37 sections)
- 26.2600-1 · Table of contents.
- 26.2601-1 · Effective dates.
- 26.2611-1 · Generation-skipping transfer defined.
- 26.2612-1 · Definitions.
- 26.2613-1 · Skip person.
- 26.2632-1 · Allocation of GST exemption.
- 26.2641-1 · Applicable rate of tax.
- 26.2642-1 · Inclusion ratio.
- 26.2642-2 · Valuation.
- 26.2642-3 · Special rule for charitable lead annuity trusts.
- 26.2642-4 · Redetermination of applicable fraction.
- 26.2642-5 · Finality of inclusion ratio.
- 26.2642-6 · Qualified severance.
- 26.2642-7 · Relief under section 2642(g)(1).
- 26.2651-1 · Generation assignment.
- 26.2651-2 · Individual assigned to more than 1 generation.
- 26.2651-3 · Effective dates.
- 26.2652-1 · Transferor defined; other definitions.
- 26.2652-2 · Special election for qualified terminable interest property.
- 26.2653-1 · Taxation of multiple skips.
- 26.2654-1 · Certain trusts treated as separate trusts.
- 26.2662-1 · Generation-skipping transfer tax return requirements.
- 26.2663-1 · Recapture tax under section 2032A.
- 26.2663-2 · Application of chapter 13 to transfers by nonresidents not…
- 26.6011-4 · Requirement of statement disclosing participation in…
- 26.6060-1 · Reporting requirements for tax return preparers.
- 26.6081-1 · Automatic extension of time for filing generation-skipping…
- 26.6107-1 · Tax return preparer must furnish copy of return to taxpayer…
- 26.6109-1 · Tax return preparers furnishing identifying numbers for…
- 26.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 26.6694-2 · Penalties for understatement due to an unreasonable…
- 26.6694-3 · Penalty for understatement due to willful, reckless, or…
- 26.6694-4 · Extension of period of collection when preparer pays 15…
- 26.6695-1 · Other assessable penalties with respect to the preparation…
- 26.6696-1 · Claims for credit or refund by tax return preparers.
- 26.7701-1 · Tax return preparer.
- 26.7701-2 · Definitions; spouse, husband and wife, husband, wife,…