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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.6694-1

§ 20.6694-1. Section 6694 penalties applicable to tax return preparer.

68 words·~1 min read·/us/cfr/t26/s§ 20.6694-1·

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(a)In general. For general definitions regarding section 6694 penalties applicable to preparers of estate 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 78450, Dec. 22, 2008, as amended at 74 FR 5105, Jan. 29, 2009]
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  • T.D. 9436
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§ 20.6694-1
Section 6694 penalties applicable to tax return preparer.
Treas. Dec.T.D. 9436
Cites 1Cited by 0 across 0 sources
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