26 USC 6060 - Information returns of tax return preparers

U.S Code last checked for updates: May 02, 2024

§ 6060.

Information returns of tax return preparers

(a)

General rule

(b)

Alternative reporting

(c)

Return period defined

(Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90 Stat. 1691; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(i), (ii), May 25, 2007, 121 Stat. 201; Pub. L. 113–295, div. A, title II, § 221(a)(109), Dec. 19, 2014, 128 Stat. 4053.)

cite as: 26 USC 6060