['Fleet Taxes']
['Fleet taxes']
04/07/2025
...
(a) In general. For general definitions regarding section 6694 penalties applicable to preparers of tax returns or claims for refund, see §1.6694-1 of this chapter.
(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78455, Dec. 22, 2008]
['Fleet Taxes']
['Fleet taxes']
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