1. Regulations
  2. title 26
  3. chapter I-i17
  4. part 40
  5. § 40.7701-1

View all text of Part 40 [§ 40.0-1 - § 40.7701-1]

§ 40.7701-1 - 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 78455, Dec. 22, 2008]

AUTHORITY: 26 U.S.C. 7805.

SOURCE: T.D. 8442, 57 FR 48177, Oct. 22, 1992, unless otherwise noted.

CITE AS: 26 CFR 40.7701-1