1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter D - MISCELLANEOUS EXCISE TAXES
  4. Part 41 - EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES
  5. Subpart C - Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles
  6. 26 CFR § 41.7701-1
26 CFR § 41.7701-1
Tax return preparer
June 25, 2020
CFR

(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.

[T.D. 9436, 73 FR 78456, Dec. 22, 2008]

Previous
§ 41.6696-1 Claims for credit or refund by tax return preparers

Tried the LawStack mobile app?

Join thousands and try LawStack mobile for FREE today.

  • Carry the law offline, wherever you go.
  • Download CFR, USC, rules, and state law to your mobile device.

Designed and built by Tekk Innovations LLC, the makers of the LawStack iPhone app or Android app.

© 2020 Tekk Innovations LLC