Code of Federal Regulations · Section
§ 40.7701-1 — -1 Tax Return Preparer
26 C.F.R. § 40.7701-1
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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.
Authorizing Statute
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Identifying numbers26 U.S.C. § 6109
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Place for filing returns or other documents26 U.S.C. § 6091
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Time for filing returns and other documents26 U.S.C. § 6071
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Period covered by returns or other documents26 U.S.C. § 6101
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Mode or time of collection26 U.S.C. § 6302
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General requirement of return, statement, or list26 U.S.C. § 6011