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§ 26.6696-1 - Claims for credit or refund by tax return preparers.

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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.

Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.

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§ 26.7701-1 - Tax return preparer.