Code of Federal Regulations · Section
§ 20.6107-1 — -1 Tax Return Preparer Must Furnish Copy Of Return To Taxpayer And Must Retain A Copy Or Record
26 C.F.R. § 20.6107-1
View:
(a) In general. A person who is a signing tax return preparer of any return or claim for refund of estate tax under chapter 11 of subtitle B of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the taxpayer and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.
Authorizing Statute
-
Extension of time for filing returns26 U.S.C. § 6081
-
Valuation tables26 U.S.C. § 7520
-
Mode or time of collection26 U.S.C. § 6302
-
Imposition and rate of tax26 U.S.C. § 2001
-
Unified credit against estate tax26 U.S.C. § 2010
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Rules and regulations26 U.S.C. § 7805
-
Identifying numbers26 U.S.C. § 6109