26 CFR 26.6696-1
§ 26.6696-1 Claims for credit or refund by tax return preparers.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 26.6696-1, § 26.6696-1 Claims for credit or refund by tax return preparers, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112887
- Permanent ID
ys:prov:112887@1- SHA-256
9d71f76fe931c3cf9e9a46a5168a5f3a920239ec69797b7b4f929fdb9fc11cab
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
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 generation-skipping transfer tax under chapter 13 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.