§40.7701-1. Tax return preparer.
26 C.F.R. § 40.7701-1
In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter.
Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
Notes, amendments, and revision history
Amendments
[T.D. 9436, 73 FR 78455, Dec. 22, 2008]
Authority
Authority: 26 U.S.C. 7805. Section 40.6011(a)-1 also issued under 26 U.S.C. 6011(a). Section 40.6011(a)-2 also issued under 26 U.S.C. 6011(a). Section 40.6060-1 also issued under 26 U.S.C. 6060(a). Section 40.6071(a)-1 also issued under 26 U.S.C. 6071(a). Section 40.6091-1 also issued under 26 U.S.C. 6091. Section 40.6101-1 also issued under 26 U.S.C. 6101. Section 40.6109-1 also issued under 26 U.S.C. 6109(a). Section 40.6109-2 also issued under 26 U.S.C. 6109(a). Section 40.6302(a)-1 also issued under 26 U.S.C. 6302 (a) and (h). Section 40.6302(c)-1 also issued under 26 U.S.C. 6302(a) and (h). Section 40.6302(c)-2 also issued under 26 U.S.C. 6302(a). Section 40.6302(c)-3 also issued under 26 U.S.C. 6302(a). Section 40.6695-1 also issued under 26 U.S.C. 6695(b).
Source
Source: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.
Amendments
[T.D. 9436, 73 FR 78455, Dec. 22, 2008]