Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter D - Miscellaneous Excise Taxes |
Part 55 - Excise Tax on Real Estate Investment Trusts and Regulated Investment Companies |
Subpart C - Procedure and Administration |
§ 55.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
Latest version.
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§ 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 44 of subtitle D of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the taxpayer, and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78459, Dec. 22, 2008]