26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Procedure and Administration

§ 20.6694-1 Section 6694 penalties applicable to tax return preparer.

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of estate tax returns or claims for refund, see § 1.6694-1 of this chapter.

(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

[T.D. 9436, 73 FR 78450, Dec. 22, 2008, as amended at 74 FR 5105, Jan. 29, 2009]

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 26 CFR Part 20

26 CFR Part 20

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.