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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 D—Miscellaneous Excise Taxes |
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Part 58 - Stock Repurchase Excise Tax |
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Subpart B - Procedure and Administration |
§ 58.6107-1 - 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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§ 58.6107-1 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 (as defined in § 301.7701-15(b)(1) of this chapter) of any stock repurchase excise tax return required by § 58.6011-1(a) or claim for refund of tax under chapter 37 of the Internal Revenue Code must furnish a completed copy of the stock repurchase excise tax 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) Applicability date. This section applies to stock repurchase excise tax returns and claims for refund required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.