§ 25.6107-1. Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

Other regulations under § 6107

• § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
• § 20.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 26.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 40.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 41.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 54.6107-1 Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record.
• § 55.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
• § 58.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 156.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.
• § 157.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.

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.

1. December 22, 2008Issued by T.D. 9436 (73 FR 78451)

Where it sits in 26 CFR

1. Subchapter B Estate and gift taxes
2. Part 25 Gift tax; gifts made after december 31, 1954
3. Procedure and Administration

Nearby sections

• § 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
• § 25.6081-1 Automatic extension of time for filing gift tax returns.
• § 25.6091-1 Place for filing returns and other documents.
• § 25.6091-2 Exceptional cases.
• § 25.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 25.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 25.6151-1 Time and place for paying tax shown on return.
• § 25.6161-1 Extension of time for paying tax or deficiency.
• § 25.6165-1 Bonds where time to pay tax or deficiency has been extended.