Code of Federal Regulations · Section
§ 31.6696-1 — -1 Claims For Credit Or Refund By Tax Return Preparers
26 C.F.R. § 31.6696-1
View:
(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 employment tax under chapters 21 through 25 of subtitle C of the Internal Revenue Code, 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.
Authorizing Statute
-
Adjusted gross income defined26 U.S.C. § 62
-
Credit for paid sick leave26 U.S.C. § 3131
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Income tax collected at source26 U.S.C. § 3402
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Payroll credit for paid family leave26 U.S.C. § 3132
-
Mode or time of collection26 U.S.C. § 6302
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Withholding of tax on nonresident aliens26 U.S.C. § 1441
-
Definitions26 U.S.C. § 3121
-
Definitions26 U.S.C. § 3401
-
Extension of time for filing returns26 U.S.C. § 6081
-
Identifying numbers26 U.S.C. § 6109
-
Special rules applicable to certain employment taxes26 U.S.C. § 6205
-
Rules and regulations26 U.S.C. § 7805
-
Definitions26 U.S.C. § 7701
-
Certified professional employer organizations26 U.S.C. § 3511
-
Backup withholding26 U.S.C. § 3406
-
Receipts for employees26 U.S.C. § 6051