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e-CFR data is current as of June 30, 2020

Title 26Chapter ISubchapter DPart 56 → §56.6107-1


Title 26: Internal Revenue
PART 56—PUBLIC CHARITY EXCISE TAXES


§56.6107-1   Tax return preparer must furnish copy of return and claim 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 41 of subtitle D of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the public charity 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 78460, Dec. 22, 2008]

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