26 CFR 56.6107-1 – Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record
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(a) In general. A person who is a signing tax return preparer of any return or claim for refund of tax under Chapter 41 of subtitle D of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the public charity and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.
Terms Used In 26 CFR 56.6107-1
- Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.