Treasury Regulations (26 C.F.R.)
26 CFR § 54.6696-1
Claims for credit or refund by tax return preparers.
Official textecfr.govlast amended
# (a) In general.
For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for excise tax under chapter 43 of subtitle D of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply.
# (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 78459, Dec. 22, 2008]
Source: view the official text
In this part (40 sections)
- 54.4980H-5 · Assessable payments under section 4980H(b).
- 54.4980H-6 · Administration and procedure.
- 54.6011-1 · General requirement of return, statement, or list.
- 54.6011-1T · General requirement of return, statement, or list…
- 54.6011-2 · General requirement of return, statement, or list.
- 54.6011-3 · Required use of electronic form for the filing requirements…
- 54.6011-4 · Requirement of statement disclosing participation in…
- 54.6060-1 · Reporting requirements for tax return preparers.
- 54.6061-1 · Signing of returns and other documents.
- 54.6071-1 · Time for filing returns.
- 54.6081-1 · Automatic extension of time for filing returns for certain…
- 54.6091-1 · Place for filing excise tax returns under section 4980B,…
- 54.6107-1 · Tax return preparer must furnish copy of return or claims…
- 54.6109-1 · Tax return preparers furnishing identifying numbers for…
- 54.6151-1 · Time and place for paying of tax shown on returns.
- 54.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 54.6694-2 · Penalties for understatement due to an unreasonable…
- 54.6694-3 · Penalty for understatement due to willful, reckless, or…
- 54.6694-4 · Extension of period of collection when tax return preparer…
- 54.6695-1 · Other assessable penalties with respect to the preparation…
- 54.6696-1 · Claims for credit or refund by tax return preparers.
- 54.7701-1 · Tax return preparer.
- 54.9801-1 · Basis and scope.
- 54.9801-1T · Basis and scope (temporary).
- 54.9801-2 · Definitions.
- 54.9801-2T · Definitions (temporary).
- 54.9801-3 · Limitations on preexisting condition exclusion period.
- 54.9801-4 · Rules relating to creditable coverage.
- 54.9801-5 · Evidence of creditable coverage.
- 54.9801-6 · Special enrollment periods.
- 54.9802-1 · Prohibiting discrimination against participants and…
- 54.9802-2 · Special rules for certain church plans.
- 54.9802-3T · Additional requirements prohibiting discrimination based…
- 54.9802-4 · Special Rule Allowing Integration of Health Reimbursement…
- 54.9811-1 · Standards relating to benefits for mothers and newborns.
- 54.9812-1 · Parity in mental health and substance use disorder benefits.
- 54.9812-2 · Nonquantitative treatment limitation comparative analysis…
- 54.9815-1251 · Preservation of right to maintain existing coverage.
- 54.9815-2704 · Prohibition of preexisting condition exclusions.
- 54.9815-2705 · Prohibiting discrimination against participants and…