Brief Case
Pension Resource

Treas. Reg. § 54.6060-1

Reporting requirements for tax return preparers.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9436, 73 FR 78458, Dec. 22, 2008
PrintCompare datesAsk AI about this sectionOfficial source ↗
(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund under Chapter 43 of subtitle D of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.
Source credit, amendments & notes

[T.D. 9436, 73 FR 78458, Dec. 22, 2008]

Treas. Reg. § 54.6060-1 — Reporting requirements for tax return preparers. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6060-1 · printed Oct 16, 2026
On this page
  • (a) In general.
  • (b) Effective/applicability date.

No guidance in the library cites this section yet.

No court rulings in the library cite this provision yet.

No private letter rulings in the library cite this provision yet.

Each row is a version of the text as published by the official source. Code dates are the edition/release point that first reflected the change; regulation dates are eCFR effective dates. The library checks the official sources automatically, so new versions appear here on their own; “run” opens the sync that recorded a version.

EffectiveThroughSourceAmended by
Apr 1, 2010currenteCFR amendment effective 2016-12-30 run 6T.D. 9436, 73 FR 78458, Dec. 22, 2008View
Provision-level history (blame)