Implements § 7701Open in workspace
Reg. § 157.7701-1 Tax return preparer.
26 CFR § 157.7701-1eCFR, current through 2026-07-14
(a) In general For the definition of a tax return preparer, see .
(b) Effective/applicability date This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78463, Dec. 22, 2008]
Source: decipher.legal/cfr/26/157.7701-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14