Examples of Tax return preparer in a sentence
Tax return preparer P contracts with department store D to rent space in D’s store.
In applying paragraphs (b) through (l) of such section any ref- erences to an ‘‘association’’ or to a ‘‘domestic building and loan associa- tion’’ shall be deemed to be a reference to a cooperative bank.§ 301.7701–15 Tax return preparer.
Tax return preparer must furnish copy of return to taxpayer and must re- tain a copy or record.
Section 1.6695–2 is amended by revising the section heading and paragraphs (a), (b)(1)(i) introductory text, (b)(1)(ii), (b)(2), (b)(3)(i) and (ii), (b)(4)(i)(B) and (C), and (c)(3) to read as follows:§ 1.6695–2 Tax return preparer due diligence requirements for certain credits.
Section 1.6695–2T is added to read as follows:§ 1.6695–2T Tax return preparer due diligence requirements for certain credits (Temporary).