§ 26.6696-1 Claims for credit or refund by tax return preparers.

26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986 · 2026 edition · updated 2026-10-04 · United States

(a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply.

(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 78453, Dec. 22, 2008]

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▸Contents — 26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986

26 C.F.R. Part 26 — Generation-Skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986

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