{"data":{"id":"us/26-cfr-1.6107-2","jurisdiction":"us","citation":"26 CFR 1.6107-2","heading":"-2 Form and manner of furnishing copy of return and retaining copy or record.","body":"(a) In general. The Commissioner may prescribe the form and manner of satisfying the requirements imposed by section 6107(a) and (b) and § 1.6107-1(a) and (b) in forms, instructions, or other appropriate guidance (see § 601.601(d)(2) of this chapter).\n(b) Effective date. To the extent this section relates to section 6107(a) and § 1.6107-1(a), it applies to income tax returns and claims for refund presented to a taxpayer for signature after December 31, 2002. To the extent this section relates to section 6107(b) and § 1.6107-1(b), it applies after December 31, 2002, to returns and claims for refund for which the 3-year period described in section 6107(b) expires after December 31, 2002.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"1b55f16d27450a337069ca2e3ce48c4112a0cf8efef4964cfda9d5ce8a616a26","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.6107-1","next":"us/26-cfr-1.6109-1"},"notice":"GroundRules: Original legal text. Not legal advice."}