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Treasury Regulations · 26 CFR Part 1

Miscellaneous Provisions (§§ 1.6102-1 to 1.6115-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.6102-1 Computations on returns or other documents.
  2. § 1.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
  3. § 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record.
  4. § 1.6109-1 Identifying numbers.
  5. § 1.6109-2 Tax return preparers furnishing identifying numbers for returns or claims for refund and related requirements.
  6. § 1.6115-1 Disclosure requirements for quid pro quo contributions.