C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES › PART 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES › Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles

26 C.F.R. § 41.7701-1

Tax return preparer

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

(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 78456, Dec. 22, 2008]