GroundRules
26 CFR 53.6109-1: -1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
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 53—FOUNDATION AND SIMILAR EXCISE TAXES
- Subpart L—Procedure and Administration
(a) In general. Each tax return or claim for refund under Chapter 42 of the Internal Revenue Code 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. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.
Collected 2026-08-27T02:25:11Z. Source file · JSON