![]() |
Code of Federal Regulations (Last Updated: May 6, 2024) |
![]() |
Title 26 - Internal Revenue |
![]() |
Chapter I - Internal Revenue Service, Department of the Treasury |
![]() |
SubChapter D - Miscellaneous Excise Taxes |
![]() |
Part 156 - Excise Tax on Greenmail |
![]() |
Subpart B - Procedure and Administration |
§ 156.6696-1 - Claims for credit or refund by tax return preparers.
Latest version.
-
§ 156.6696-1 Claims for credit or refund by tax return preparers.
(a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for tax under section 5881 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78462, Dec. 22, 2008]