Code of Federal Regulations · Section
§ 25.6109-1 — -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
26 C.F.R. § 25.6109-1
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(a) In general. Each gift tax return or claim for refund prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.
(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.
Authorizing Statute
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Extension of time for filing returns26 U.S.C. § 6081
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Unified credit against estate tax26 U.S.C. § 2010
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Mode or time of collection26 U.S.C. § 6302
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Rules and regulations26 U.S.C. § 7805
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Information returns of tax return preparers26 U.S.C. § 6060
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Valuation tables26 U.S.C. § 7520
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Disclaimers26 U.S.C. § 2518
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Identifying numbers26 U.S.C. § 6109