SubPart F. Information Concerning Tax Return Preparers, Part III. INFORMATION RETURNS, SubChapter A. Returns and Records, Chapter 61. INFORMATION AND RETURNS, SubTitle F. Procedure and Administration, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle F. Procedure and Administration

Chapter 61. INFORMATION AND RETURNS

SubChapter A. Returns and Records

Part III. INFORMATION RETURNS

SubPart F. Information Concerning Tax Return Preparers

§ 6060. Information returns of tax return preparers

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.