 For purposes of the preceding sentence, the preparation of a substantial portion of a return or claim for refund shall be treated as if it were the preparation of that return or claim for refund. A person shall not be a "tax preparer" merely because the...  Internal Revenue Service's Taxpayer Assistance Programs, Monitoring of ... - Página 124por United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1978 - 192 páginasVisualização integral - Acerca deste livro
 | 1999 - 782 páginas
...administration. (b) Substantial preparation. (1) Only a person (or persons acting in concert) who prepares all or a substantial portion of a return or claim for refund shall be considered to be a préparer (or préparera) of the return or claim for refund. A person who renders... | |
 | 2000 - 812 páginas
...administration. (b) Substantial preparation. (1) Only a person (or persons acting in concert) who prepares all or a substantial portion of a return or claim for refund shall be considered to be a préparer (or préparera) of the return or claim for refund. A person who renders... | |
 | United States. Internal Revenue Service - 1978 - 636 páginas
...préparer. (b) Substantial preparation. (1) Only a person (or persons acting in concert) who prepares all or a substantial portion of a return or claim for refund shall be considered to be a préparer (or preparers) of the return or claim for refund. A person who renders... | |
 | United States. Congress. House. Committee on Ways and Means - 1975 - 450 páginas
...prepare for compensation, any return of tax or claim for refund of tax. For purposes of this chapter, the preparation of a substantial portion of a return or claim for refund shall, to the extent prescribed in Section VII (1), be treated as if it were the preparation of such return... | |
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