Treasury Regulations (26 C.F.R.)
26 CFR § 58.6109-1
Tax return preparers furnishing identifying numbers for returns or claims for refund.
Official textecfr.govlast amended
# (a) In general.
Each stock repurchase excise tax return required by § 58.6011-1(a) or claim for refund of tax under chapter 37 of the Internal Revenue Code prepared by one or more signing tax return preparers (as defined in § 301.7701-15(b)(1) of this chapter) must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the stock repurchase excise tax return or claim for refund in the manner stated in § 1.6109-2 of this chapter.
# (b) Applicability date.
This section applies to stock repurchase excise tax returns and claims for refund required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
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In this part (21 sections)
- 58.4501-0 · Table of contents.
- 58.4501-1 · Excise tax on stock repurchases.
- 58.4501-2 · General rules regarding excise tax on stock repurchases.
- 58.4501-3 · Exceptions.
- 58.4501-4 · Application of netting rule.
- 58.4501-5 · Examples.
- 58.4501-6 · Applicability dates.
- 58.4501-7 · Special rules for acquisitions or repurchases of stock of…
- 58.6001-1 · Notice or regulations requiring records, statements, and…
- 58.6011-1 · General requirement of return, statement, or list.
- 58.6060-1 · Reporting requirements for tax return preparers.
- 58.6061-1 · Signing of returns and other documents.
- 58.6065-1 · Verification of returns.
- 58.6071-1 · Time for filing returns.
- 58.6091-1 · Place for filing tax returns under chapter 37 of the…
- 58.6107-1 · Tax return preparer must furnish copy of return or claim…
- 58.6109-1 · Tax return preparers furnishing identifying numbers for…
- 58.6151-1 · Time and place for paying of tax shown on returns.
- 58.6694-1 · Section 6694 penalties.
- 58.6695-1 · Other assessable penalties with respect to the preparation…
- 58.6696-1 · Claims for credit or refund by tax return preparers.