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TREASURY REGULATIONS


Index  » Subchapter B  » Reg. 25.6060-1

Reg. 25.6060-1
Reporting requirements for tax return preparers

January 1, 2023


§ 25.6019-4 « Browse » § 25.6061-1

See related I.R.C. 6060

Treas. Reg. § 25.6060-1.  Reporting requirements for tax return preparers

(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in ยง 1.6060-1 of this chapter.

(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.


[T.D. 9436, 73 FR 78451, Dec. 22, 2008]
 

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