Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter B - Estate and Gift Taxes |
Part 25 - Gift Tax; Gifts Made After December 31, 1954 |
Procedure and Administration |
§ 25.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
Latest version.
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§ 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
(a) In general. Each gift tax return or claim for refund 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.
[T.D. 9436, 73 FR 78451, Dec. 22, 2008]