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Code · CFR · Title 26 — Internal Revenue · Part 25 · § 25.6060-1

§ 25.6060-1. Reporting requirements for tax return preparers.

91 words·~1 min read·/us/cfr/t26/s§ 25.6060-1·

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(a)In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
(b)Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008. [T.D. 9436, 73 FR 78451, Dec. 22, 2008]
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  • T.D. 9436
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§ 25.6060-1
Reporting requirements for tax return preparers.
Treas. Dec.T.D. 9436
Cites 1Cited by 0 across 0 sources
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