StacksVerified U.S. regulatory reference

26 CFR §25.6694-2

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. A person who is a tax return preparer of any return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code (Code) shall be subject to penalties under section 6694(a) of the Code in the manner stated in § 1.6694-2 of this chapter.
  2. (b)Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.