StacksVerified U.S. regulatory reference

26 CFR §28.7701-1

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. For the definition of the term tax return preparer, see § 301.7701-15 of this chapter.
  2. (b)Applicability date. This section applies to returns and claims for refund filed, and advice provided, on or after January 14, 2025.