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Code of Federal Regulations (Last Updated: July 5, 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 26 - Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 1986 |
§ 26.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.
Latest version.
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§ 26.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
(a) In general. Each generation-skipping transfer 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 78452, Dec. 22, 2008]