26 CFR 20.6696-1
§ 20.6696-1 Claims for credit or refund by tax return preparers or appraisers.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.6696-1, § 20.6696-1 Claims for credit or refund by tax return preparers or appraisers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112710
- Permanent ID
ys:prov:112710@1- SHA-256
04a634901df96ebf1d8323b27501250a3afe8470e82e990f01dafd154012f37b
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.