GroundRules
26 CFR 25.7701-1: -1 Tax return preparer.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
(a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
Collected 2026-08-27T02:25:11Z. Source file · JSON