The Library · 26 C.F.R. § 301.7216-1

Treas. Reg. § 301.7216-1

Definitions and the general rule on preparer use and disclosure of tax-return information.

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Citation

26 C.F.R. § 301.7216-1

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Regulation

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Revised as of 1 April 2025. Code of Federal Regulations, Title 26, revised as of 1 April 2025, as published by the Government Publishing Office. For changes since, see ecfr.gov.

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26 C.F.R. § 301.7216-1 (Revised as of 1 April 2025), copy retrieved 2026-10-21, SHA-256 e9b7cc4bb15872c8757117609f296d06e4ab62215651f38d58a5226f973bd31c, paretoalphasystems.com/library/cfr-26-301-7216-1

Read it with

Treasury Regulations, Part 53

Regulation · Revised as of 1 April 2025

Treas. Reg. § 301.7216-2

Regulation · Revised as of 1 April 2025

Treas. Reg. § 301.7216-3

Regulation · Revised as of 1 April 2025

Treasury Department Circular No. 230

Regulation · Rev. 6-2014

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