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2010-09-23
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Low-Income Taxpayer Clinics-Definition of Income Tax Return Preparer
Rules and Regulations
D09002ee1bdecc62e
D09002ee1bdecc6e7
United States
Department of the Treasury
originator
org
United States Government Agency or Subagency
United States
Internal Revenue Service
originator
org
United States Government Agency or Subagency
This document contains final regulations that exclude certain Low-Income Taxpayer Clinics (LITCs) that qualify for grants under section 7526 of the Internal Revenue Code from the definition of income tax return preparer under section 7701(a)(36). These final regulations also exclude certain persons who are employed by, or volunteer for, such clinics.
67 FR 77418
https://www.govinfo.gov/app/details/FR-2002-12-18/02-31855
02-31855
fr18de02-9
4830-01-P
TD 9026
https://www.govinfo.gov/app/details/FR-2002-12-18/02-31855
https://www.govinfo.gov/content/pkg/FR-2002-12-18/html/02-31855.htm
https://www.govinfo.gov/content/pkg/FR-2002-12-18/pdf/02-31855.pdf
2 p.
77418
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67 FR 77418
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Low-Income Taxpayer Clinics-Definition of Income Tax Return Preparer; Federal Register Vol. 67, Issue
RULE
02-31855
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2002-12-18
TD 9026
4830-01-P
02-31855
Final regulations.
This document contains final regulations that exclude certain Low-Income Taxpayer Clinics (LITCs) that qualify for grants under section 7526 of the Internal Revenue Code from the definition of income tax return preparer under section 7701(a)(36). These final regulations also exclude certain persons who are employed by, or volunteer for, such clinics.
Effective Date: These regulations are effective December 18, 2002.
Brinton T. Warren, at (202) 622-4940 (not a toll-free number).
Procedure and administration:
Low-income taxpayer clinics; income tax return preparer; definition,
Federal Register
Vol. 67, no. 243
Office of the Federal Register, National Archives and Records Administration
2002-12-18
continuing
daily
deposited
born digital
257 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2002-12-18
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0042-1219
0364-1406
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https://www.govinfo.gov/app/details/FR-2002-12-18
https://www.govinfo.gov/content/pkg/FR-2002-12-18/pdf/FR-2002-12-18.pdf
https://www.govinfo.gov/content/pkg/FR-2002-12-18/xml/FR-2002-12-18.xml
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2010-09-23
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FR-2002-12-18
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FR-2002-12-18
67
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