GroundRules
26 CFR 28.6060-1: -1 Reporting requirements for tax return preparers.
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 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
(a) In general. A person that employs one or more signing tax return preparers to prepare a return or claim for refund of section 2801 tax, other than for that person, at any time during a return period, must satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
(b) Applicability date. This section applies with regard to returns and claims for refund filed on or after January 14, 2025
Collected 2026-08-27T02:25:11Z. Source file · JSON