§ 28.6107-1. Tax return preparer must furnish copy of return or claim for refund 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.
• § 25.6107-1 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.
• § 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.

Code sections it cites

• § 2801 Imposition of tax

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.

Where it sits in 26 CFR

1. Subchapter B Estate and gift taxes
2. Part 28 Imposition of tax on gifts and bequests from covered expatriates

Nearby sections

• § 28.6071-1 Time for filing returns.
• § 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
• § 28.6091-1 Place for filing returns.
• § 28.6101-1 Period covered by returns.
• § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 28.6151-1 Time and place for paying tax shown on returns.
• § 28.6694-1 Section 6694 penalties applicable to return preparer.
• § 28.6694-2 Penalties for understatement due to an unreasonable position.