Tax return preparer definition

Tax return preparer means any individual described in Section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R. 301.7701-15 .

Tax return preparer means any person who has been approved to act as a Tax Return Preparer under the scheme framed under section 43;

Tax return preparer means a person who prepares for others for compensation or who employs one or more persons to prepare for others for compensation any return of income tax, a substantial portion of any return of income tax, any claim for refund with respect to income tax or a substantial portion of any claim for refund with respect to income tax; provided that a person shall not be a "tax return preparer" merely because such person:

Examples of Tax return preparer in a sentence

• Any Adjustment Request that the Parties consent to make under this Section 3.06 will be prepared by the Tax Return Preparer for the Tax Return to be adjusted.

• S&N shall be entitled to meet and discuss all income and franchise tax matters relating to the Company and its Subsidiaries with the Income Tax Return Preparer and the Partnership Representative (as defined below), and provide comments not later than 30 Business Days prior to the due date (including extensions).

• The Tax Return Preparer shall provide a draft of any such Tax Return to the other Party for its review and comment at least 30 days prior to the due date for filing of such Tax Return (with extensions), or in the case of any such Tax Return filed on a monthly basis or property Tax Return, at least five Business Days prior to the due date for filing of such Tax Return (with extensions).

• If a Party other than the Tax Return Preparer is responsible for filing any such Tax Return under Section 3.02(a), the Tax Return Preparer shall, subject to Section 3.01(c), promptly deliver such prepared Tax Return to the other Party reasonably in advance of the applicable filing deadline.

• If Veritas reasonably objects to any position taken in such draft Tax Return, Seagate shall amend such draft Tax Return to reflect an alternative position suggested by Veritas, unless Seagate provides Veritas with an opinion from the Tax Return Preparer that there is substantial authority (within the meaning of Section 6662 of the Code and applicable Treasury regulations) to support the initial position.

More Definitions of Tax return preparer

Tax return preparer means with respect to a Tax Return, the Party that is required to prepare any such Tax Return pursuant to Section 3.01(a) or (b), as applicable.

Tax return preparer means any individual within the meaning of section 7701(a)(36) and 26 CFR 301.7701-15.

Tax return preparer means any individual described in section 7701(a)(36) of the Internal Revenue Code and 26 C.F.R.

Tax return preparer means any individual who has been authorised to act as goods and services tax return preparer under this Act;

Tax return preparer means any individual who, for

Tax return preparer means, with respect to any Tax Return that Parent is responsible for filing under Section 3.01, Parent and, with respect to any Tax Return that Spinco is responsible for filing under Section 3.02, Spinco.

Tax return preparer means (i) with respect to any Tax Return that MetLife is responsible for preparing under Section 3.01(a), MetLife, and (ii) with respect to any Tax Return that Brighthouse is responsible for preparing under Section 3.01(b), Brighthouse.