Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCEPart 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart G - ADMINISTRATIVE PROVISIONS OF SPECIAL APPLICATION TO EMPLOYMENT TAXES (SELECTED PROVISIONS OF SUBTITLE F, INTERNAL REVENUE CODE OF 1954)
Section 31.7701-1 - Tax return preparer

26 C.F.R. § 31.7701-1

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Current through October 31, 2024
Section 31.7701-1 - 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.

26 C.F.R. §31.7701-1

T.D. 9436, 73 FR 78454 , Dec. 22, 2008