1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter A
  6. part III
  7. subpart F
  8. § 6060

View all text of Subpart F [§ 6060 - § 6060]

§ 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