§ 44.6107-1. 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.
• § 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.
• § 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

• § 4401 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.

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 78456)

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 44 Taxes on wagering; effective january 1, 1955
3. Subpart E Administrative Provisions of Special Application to the Taxes on Wagering

Nearby sections

• § 44.6011(a)-1 Returns.
• § 44.6060-1 Reporting requirements for tax return preparers.
• § 44.6071-1 Time for filing return.
• § 44.6091-1 Place for filing returns.
• § 44.6107-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.
• § 44.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
• § 44.6151-1 Time and place for paying taxes.
• § 44.6419-1 Credit or refund generally.
• § 44.6419-2 Credit or refund on wagers laid off by taxpayer.