26 CFR 40.7701-1 - Tax return preparer.
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(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 78455, Dec. 22, 2008]
Title 26 published on 2014-04-01
no entries appear in the Federal Register after this date.