§44.7701-1. Tax return preparer.
26 C.F.R. § 44.7701-1
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 78457, Dec. 22, 2008]
Authority
Authority: 26 U.S.C. 7805. Section 44.6060-1 also issued under 26 U.S.C. 6060(a); Section 44.6109-1 also issued under 26 U.S.C. 6109(a). Section 44.6109-2 also issued under 26 U.S.C. 6109(a); Section 44.6695-2 also issued under 26 U.S.C. 6695(g).
Source
Source: T.D. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
Amendments
[T.D. 9436, 73 FR 78457, Dec. 22, 2008]