GroundRules
26 CFR 44.6109-1: -1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES
- PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955
- Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering
(a) In general. Each tax return or claim for refund of tax under sections 4401 or 4411 prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.
(b) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.
Collected 2026-08-27T02:25:11Z. Source file · JSON