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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 B - Estate and Gift Taxes |
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Part 25 - Gift Tax; Gifts Made After December 31, 1954 |
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Procedure and Administration |
§ 25.6694-1 - Section 6694 penalties applicable to tax return preparer.
Latest version.
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§ 25.6694-1 Section 6694 penalties applicable to tax return preparer.
(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of gift tax returns or claims for refund, see § 1.6694-1 of this chapter.
(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78451, Dec. 22, 2008, as amended at 74 FR 5105, Jan. 29, 2009]