Treasury Regulations · 26 CFR
§ 25.6060-1. Reporting requirements for tax return preparers.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6060
Cite as 26 CFR § 25.6060-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- December 22, 2008 by T.D. 9436
- Issued under
- 26 U.S.C. § 6060
- Length
- 89 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
¶(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.
¶(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.
[T.D. 9436, 73 FR 78451, Dec. 22, 2008]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 9436 (73 FR 78451)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 25 Gift tax; gifts made after december 31, 1954
- Procedure and Administration
Nearby sections
- § 25.6019-1 Persons required to file returns.
- § 25.6019-2 Returns required in case of consent under section 2513.
- § 25.6019-3 Contents of return.
- § 25.6019-4 Description of property listed on return.
- § 25.6060-1 Reporting requirements for tax return preparers.
- § 25.6061-1 Signing of returns and other documents.
- § 25.6065-1 Verification of returns.
- § 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- § 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.