§ 31.6107-1. 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.
• § 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.
• § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund 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 78453)

Where it sits in 26 CFR

1. Subchapter C Employment taxes and collection of income tax at source
2. Part 31 Employment taxes and collection of income tax at source
3. Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)

Nearby sections

• § 31.6071(a)-1A Time for filing returns with respect to the railroad unemployment repayment tax.
• § 31.6081(a)-1 Extensions of time for filing returns and other documents.
• § 31.6091-1 Place for filing returns.
• § 31.6101-1 Period covered by returns.
• § 31.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 31.6109-1 Supplying of identifying numbers.
• § 31.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 31.6151-1 Time for paying tax.
• § 31.6157-1 Cross reference.