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Electronic Code of Federal Regulations

e-CFR data is current as of February 25, 2020

Title 26Chapter ISubchapter DPart 54 → §54.6107-1


Title 26: Internal Revenue
PART 54—PENSION EXCISE TAXES


§54.6107-1   Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.

(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 43 of subtitle D of the Internal Revenue Code, shall furnish a completed copy of the return or claim for refund to the taxpayer, and retain a completed copy or record in the manner stated in §1.6107-1 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 78458, Dec. 22, 2008]

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