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e-CFR data is current as of July 1, 2020

Title 26Chapter ISubchapter DPart 40 → §40.6109-1


Title 26: Internal Revenue
PART 40—EXCISE TAX PROCEDURAL REGULATIONS


§40.6109-1   Tax return preparers furnishing identifying numbers for returns or claims for refund.

(a) In general. Each return or claim for refund of any tax to which this part 40 applies prepared by one or more signing tax return preparers must include the identifying number of the preparer required by §1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in §1.6109-2 of this chapter.

(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.

[T.D. 9436, 73 FR 78454, Dec. 22, 2008; 74 FR 5105, Jan. 29, 2009]

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