Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 44.7701-1: -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 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. 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