26 CFR 156.7701-1 - Tax return preparer.

Regulations last checked for updates: Nov 24, 2024

Title 26 - Internal Revenue last revised: Nov 20, 2024

§ 156.7701-1 - 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 78462, Dec. 22, 2008]

authority: 26 U.S.C. 6001,6011,6061,6071,6091,6161,and

source: T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.

cite as: 26 CFR 156.7701-1