26 C.F.R. § 157.7701-1

Current through October 31, 2024

Section 157.7701-1 - 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. §157.7701-1

T.D. 9436, 73 FR 78463 , Dec. 22, 2008