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e-CFR data is current as of July 9, 2020

Title 26Chapter ISubchapter DPart 40 → §40.7701-1


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


§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]

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