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Treas. Reg. § 54.6109-1

Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9436, 73 FR 78458, Dec. 22, 2008
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(a) In general. Each tax return or claim for refund of tax under Chapter 43 of subtitle D prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.
(b) Effective/applicability date. Paragraph (a) of 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. § 54.6109-1 — Tax return preparers furnishing identifying numbers for returns or claims for refund filed. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6109-1 · 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 78458, Dec. 22, 2008View
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