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Réglementation et droit · 18/12/20021 min de lecture
Low-Income Taxpayer Clinics-Definition of Income Tax Return Preparer
Traduction automatique locale · Langue originale de la source
Résumé
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.
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