Regulations last checked for updates: Nov 25, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024
All TitlesTitle 26Chapter IPart 41Subpart C - Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
View all text of Subpart C [§ 41.6001-1 - § 41.7701-1]
§ 41.7701-1 - Tax return preparer.

(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.

[T.D. 9436, 73 FR 78456, Dec. 22, 2008]
authority: 26 U.S.C. 7805.
source: T.D. 6216, 21 FR 9645, Dec. 6, 1956; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.
cite as: 26 CFR 41.7701-1
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