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INCOME TAX

Internal Revenue Bulletin 2000-31 · 2026-10-03 edition · updated 2026-10-04 · United States

T.D. 8893, page 143. Final regulations under section 6695 of the Code provide income tax return preparers with two alternative means of meeting the requirement that a preparer retain the copy of the return or claim manually signed by the preparer.

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▸Contents — Internal Revenue Bulletin 2000-31

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