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Pension Resource

Treas. Reg. § 54.7701-1

Tax return preparer.
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 the definition of a tax return preparer, see § 301.7701-15 of this chapter.
(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. § 54.7701-1 — Tax return preparer. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.7701-1 · 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 78459, Dec. 22, 2008View
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