§ 25.7701-1 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 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 78452, Dec. 22, 2008]

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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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