Subpart L—Procedure and Administration
§ 53.7701-1 Tax return preparer.
26 C.F.R. Part 53 — Foundation And Similar Excise Taxes · 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 78458, Dec. 22, 2008]
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