§ 20.6696-1. Claims for credit or refund by tax return preparers or appraisers.
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/us/cfr/t26/s§ 20.6696-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for estate tax under chapter 11 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply.
(b)Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78451, Dec. 22, 2008]
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§ 20.6696-1
Claims for credit or refund by tax return preparers or appraisers.
Treas. Dec.T.D. 9436
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