Code of Federal Regulations · Section

§ 53.4960-6 — -6 Applicability Date

26 C.F.R. § 53.4960-6

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(a) General applicability date. Sections 53.4960-0 through 53.4960-4 apply to taxable years beginning after December 31, 2021. Taxpayers may choose to apply §§ 53.4960-0 through 53.4960-4 to taxable years beginning after December 31, 2017, and on or before December 31, 2021, provided the taxpayer applies §§ 53.4960-0 through 53.4960-4 in their entirety and in a consistent manner.

(b) [Reserved]

26 C.F.R. § 53.4960-5 26 C.F.R. § 53.4961-1

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
General requirement of return, statement, or list
26 U.S.C. § 6011
Identifying numbers
26 U.S.C. § 6109
Rules and regulations
26 U.S.C. § 7805
Extension of time for filing returns
26 U.S.C. § 6081