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Code · REGISTER · 2011-11-25 · Internal Revenue Service (IRS), Treasury · Rules and Regulations

Rules and Regulations. Final regulations

3,521 words·~16 min read·/register/2011/11/25/2011-30388·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Agency: Internal Revenue Service (IRS), Treasury
Action: Final regulations
Citation: FR Doc. 2011-30388 · RIN 1545-BK24 · TD 9559 · 26 CFR 300

Summary

This document contains amendments to the user fee regulations. The final regulations redesignate rules pertaining to fees for obtaining a preparer tax identification number. These final regulations also establish a user fee for individuals to take the registered tax return preparer competency examination. The final regulations affect individuals who take the registered tax return preparer competency examination. The charging of user fees is authorized by the Independent Offices Appropriations Act of 1952.

Dates

Effective Date: These regulations are effective beginning November 25, 2011. Applicability Date: For date of applicability, see § 300.12(d).

Connectionstraces to 10
3 references not yet in our index
  • 26 CFR 300
  • T.D. 9559
  • 31 CFR 10
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cites case law
Rules and Regulations
Final regulations
U.S.C.§ 9701
U.S.C.§ 553
Fed. Reg.Notices
Fed. Reg.Notices
U.S.C.§ 603
U.S.C.§ 7805
U.S.C.§ 604
U.S.C.§ 601
C.F.R.§ 121.201
Cite26 CFR 300
Treas. Dec.T.D. 9559
Cite31 CFR 10
Cites 13 · showing 12Cited by 0 across 0 sources
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