Code of Federal Regulations · Section
§ 58.6109-1 — -1 Tax Return Preparers Furnishing Identifying Numbers For Returns Or Claims For Refund
26 C.F.R. § 58.6109-1
View:
(a) In general. Each 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 prepared by one or more signing tax return preparers (as defined in § 301.7701-15(b)(1) of this chapter) must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the stock repurchase excise tax return or claim for refund in the manner stated in § 1.6109-2 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
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Identifying numbers26 U.S.C. § 6109
-
Place for filing returns or other documents26 U.S.C. § 6091
-
Time and place for paying tax shown on returns26 U.S.C. § 6151
-
Understatement of taxpayer’s liability by tax return preparer26 U.S.C. § 6694
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Repurchase of corporate stock26 U.S.C. § 4501
-
Signing of returns and other documents26 U.S.C. § 6061
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Verification of returns26 U.S.C. § 6065