Source: https://www.law.cornell.edu/cfr/text/26/53.6109-1
Timestamp: 2015-11-26 12:09:58
Document Index: 145719599

Matched Legal Cases: ['art 53', '§ 53', '§ 1', '§ 1', '§ 1', '§ 1']

26 CFR 53.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed. | US Law | LII / Legal Information Institute
CFR › Title 26 › Chapter I › Subchapter D › Part 53 › Subpart L › Section 53.6109-1 26 CFR 53.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
§ 53.6109-1
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.
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.