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Treas. Reg. § 54.6696-1

Claims for credit or refund by tax return preparers.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9436, 73 FR 78459, Dec. 22, 2008
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(a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for excise tax under chapter 43 of subtitle D of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
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[T.D. 9436, 73 FR 78459, Dec. 22, 2008]

Treas. Reg. § 54.6696-1 — Claims for credit or refund by tax return preparers. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6696-1&asof=2010-04-01 · printed Oct 16, 2026
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  • (a) In general.
  • (b) Effective/applicability date.

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EffectiveThroughSourceAmended by
Apr 1, 2010currenteCFR amendment effective 2016-12-30 run 6T.D. 9436, 73 FR 78459, Dec. 22, 2008View
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