Regulations last checked for updates: Jan 18, 2025

Title 26 - Internal Revenue last revised: Jan 15, 2025
All TitlesTitle 26Chapter IPart 28 - PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES
View all text of Part 28 [§ 28.2801-0 - § 28.7701-1]
§ 28.7701-1 - Tax return preparer.

(a) In general. For the definition of the term tax return preparer, see § 301.7701-15 of this chapter.

(b) Applicability date. This section applies to returns and claims for refund filed, and advice provided, on or after January 14, 2025.

authority: 26 U.S.C. 7805.
source: 90 FR 3395, Jan. 14, 2025, unless otherwise noted.
cite as: 26 CFR 28.7701-1
© 2014 CustomsMobile | Disclaimer | Privacy | About