§ 25.6694-1 Section 6694 penalties applicable to tax return preparer.

26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States

(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of gift 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 78451, Dec. 22, 2008, as amended at 74 FR 5105, Jan. 29, 2009]

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▸Contents — 26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954

26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954

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