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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.7701-1

§ 20.7701-1. Tax return preparer.

46 words·~1 min read·/us/cfr/t26/s§ 20.7701-1·

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(a)In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter.
(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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  • T.D. 9436
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§ 20.7701-1
Tax return preparer.
Treas. Dec.T.D. 9436
Cites 1Cited by 0 across 0 sources
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