C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER B—ESTATE AND GIFT TAXES › PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES

26 C.F.R. § 28.7701-1

Tax return preparer

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(a) In general. For the definition of the term tax return preparer, see § 301.7701-15 of this chapter.

(b) Applicability date. This section applies to returns and claims for refund filed, and advice provided, on or after January 14, 2025.