§ 53.6107-1. 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.
• § 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.
• § 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 78457)

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 53 Foundation and similar excise taxes
3. Subpart L Procedure and Administration

Nearby sections

• § 53.6071-1 Time for filing returns.
• § 53.6081-1 Automatic extension of time for filing the return to report taxes due under section 4951 for self-dealing with a nuclear decommissioning fund.
• § 53.6091-1 Place for filing chapter 42 tax returns.
• § 53.6091-2 Exceptional cases.
• § 53.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
• § 53.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund filed.
• § 53.6151-1 Time and place for paying tax shown on returns.
• § 53.6161-1 Extension of time for paying tax or deficiency.
• § 53.6165-1 Bonds where time to pay tax or deficiency has been extended.