26 CFR 53.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.

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There are 3 Updates appearing in the Federal Register for 26 CFR 53. View below or at eCFR (GPOAccess)
§ 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
(a) In general. Each tax return or claim for refund under Chapter 42 of the Internal Revenue Code prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.
(b) Effective/applicability date. Paragraph (a) of this section is applicable to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78457, Dec. 22, 2008]

Title 26 published on 2013-04-01

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.

  • 2013-09-26; vol. 78 # 187 - Thursday, September 26, 2013
    1. 78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final and temporary regulations; correction
      This correction is effective on September 26, 2013 and applicable beginning August 15, 2013.
      26 CFR Part 53

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United States Code

Title 26 published on 2013-04-01

The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 26 CFR 53 after this date.

  • 2013-09-26; vol. 78 # 187 - Thursday, September 26, 2013
    1. 78 FR 59228 - Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction
      GPO FDSys XML | Text
      DEPARTMENT OF THE TREASURY, Internal Revenue Service
      Final and temporary regulations; correction
      This correction is effective on September 26, 2013 and applicable beginning August 15, 2013.
      26 CFR Part 53