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Code of Federal Regulations (Last Updated: May 6, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter D - Miscellaneous Excise Taxes |
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Part 156 - Excise Tax on Greenmail |
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Subpart B - Procedure and Administration |
§ 156.7701-1 - Tax return preparer.
Latest version.
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§ 156.7701-1 Tax return preparer.
(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.
[T.D. 9436, 73 FR 78462, Dec. 22, 2008]