26 CFR 56.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

§ 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
(a) In general. Each tax return or claim for refund for tax under chapter 41 of subtitle D 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 78460, Dec. 22, 2008]

Title 26 published on 2014-04-01

no entries appear in the Federal Register after this date.

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United States Code
USC: Title 26a