Code of Federal Regulations · Section
§ 58.6107-1 — -1 Tax Return Preparer Must Furnish Copy Of Return Or Claim For Refund To Taxpayer And Must Retain A Copy Or Record
26 C.F.R. § 58.6107-1
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(a) In general. A person who is a signing tax return preparer (as defined in § 301.7701-15(b)(1) of this chapter) of any stock repurchase excise tax return required by § 58.6011-1(a) or claim for refund of tax under chapter 37 of the Internal Revenue Code must furnish a completed copy of the stock repurchase excise tax 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) Applicability date. This section applies to stock repurchase excise tax returns and claims for refund required to be filed after June 28, 2024, and during taxable years ending after June 28, 2024.
Authorizing Statute
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Time for filing returns and other documents26 U.S.C. § 6071
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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 and place for paying tax shown on returns26 U.S.C. § 6151
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Understatement of taxpayer’s liability by tax return preparer26 U.S.C. § 6694
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Information returns of tax return preparers26 U.S.C. § 6060
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Repurchase of corporate stock26 U.S.C. § 4501
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Signing of returns and other documents26 U.S.C. § 6061
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General requirement of return, statement, or list26 U.S.C. § 6011
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Verification of returns26 U.S.C. § 6065