1. Regulations
  2. title 26
  3. chapter I-i15
  4. part 20
  5. subjgrp 11
  6. § 20.7701-1

View all text of Subjgrp 11 [§ 20.7520-1 - § 20.7701-2]

§ 20.7701-1 - 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 78451, Dec. 22, 2008]

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted.

CITE AS: 26 CFR 20.7701-1