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Furnishing Identifying Number of Tax Return Preparer (US Internal Revenue Service Regulation) (IRS) (2018 Edition)

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eBook details

  • Title: Furnishing Identifying Number of Tax Return Preparer (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
  • Author : The Law Library
  • Release Date : January 08, 2018
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 130 KB

Description

The Law Library presents the complete text of the Furnishing Identifying Number of Tax Return Preparer (US Internal Revenue Service Regulation) (IRS) (2018 Edition).
Updated as of May 29, 2018

This document contains final regulations under section 6109 of the Internal Revenue Code (Code) that provide guidance on how the IRS will define the identifying number of tax return preparers and set forth requirements on tax return preparers to furnish an identifying number on tax returns and claims for refund of tax they prepare. Additional provisions of the regulations provide that tax return preparers must apply for and regularly renew their preparer identifying number as the IRS may prescribe in forms, instructions, or other guidance.

This ebook contains:
- The complete text of the Furnishing Identifying Number of Tax Return Preparer (US Internal Revenue Service Regulation) (IRS) (2018 Edition)
- A dynamic table of content linking to each section
- A table of contents in introduction presenting a general overview of the structure


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