26 CFR § 55.7701-1
Tax return preparer
June 25, 2020
(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 78460, Dec. 22, 2008]
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