Skip to main content
 
CFR

26 CFR 20.6696-1 - Claims for credit or refund by tax return preparers or appraisers.

There is 1 rule appearing in the Federal Register for 26 CFR 20. Select the tab below to view, or View eCFR (GPOAccess)
§ 20.6696-1
Claims for credit or refund by tax return preparers or appraisers.
(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 estate tax under chapter 11 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 78451, Dec. 22, 2008]

Title 26 published on 2012-04-01

The following are only the Rules published in the Federal Register after the published date of Title 26.

For a complete list of all Rules, Proposed Rules, and Notices view the Rulemaking tab.

  • 2012-06-18; vol. 77 # 117 - Monday, June 18, 2012
    1. 77 FR 36150 - Portability of a Deceased Spousal Unused Exclusion Amount
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Temporary regulations.
      Effective Date. These regulations are effective on June 15, 2012. Applicability Dates: Sections of the temporary regulation relating to portability of a deceased spousal unused exclusion amount apply to estates of decedents dying on or after January 1, 2011. For specific dates of applicability, see §§ 20.2001-2T(b), 20.2010-1T(e), 20.2010-2T(e), 20.2010-3T(f), 25.2505-1T(e), and 25.2505-2T(g).
      26 CFR Parts 20, 25, and 602

This is a list of United States Code sections, Statutes at Large, Public Laws, and Presidential Documents, which provide rulemaking authority for this CFR Part.

This list is taken from the Parallel Table of Authorities and Rules provided by GPO [Government Printing Office].

It is not guaranteed to be accurate or up-to-date, though we do refresh the database weekly. More limitations on accuracy are described at the GPO site.

United States Code
USC: Title 26a

§ 6060

§ 6081

§ 6109

§ 6302

§ 6695

§ 7520

Title 26 published on 2012-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 20 after this date.

  • 2012-10-05; vol. 77 # 194 - Friday, October 5, 2012
    1. 77 FR 60960 - Portability of a Deceased Spousal Unused Exclusion Amount; Hearing Cancellation
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Cancellation of notice of public hearing on proposed rulemaking.
      The public hearing originally scheduled for October 18, 2012 at 10 a.m. is cancelled.
      26 CFR Parts 20 and 25