26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart F: Front Matter

26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart F: Front Matter

26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart F: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART III-INFORMATION RETURNSSubpart F-Information Concerning Tax Return Preparers

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Subpart F-Information Concerning Tax Return Preparers

Sec.

6060.

Information returns of tax return preparers.

Editorial Notes

Amendments

2007- Pub. L. 110–28, title VIII, §8246(a)(2)(A)(iii), (iv), May 25, 2007, 121 Stat. 201 , substituted "Tax Return Preparers" for "Income Tax Return Preparers" in subpart heading and "tax return preparers" for "income tax return preparers" in item 6060.

1976- Pub. L. 94–455, title XII, §1203(e), Oct. 4, 1976, 90 Stat. 1691 , added subpart heading and analysis for subpart F.