{"data":{"id":"us/26-cfr-25.6107-1","jurisdiction":"us","citation":"26 CFR 25.6107-1","heading":"-1 Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.","body":"(a) In general. A person who is a signing tax return preparer of any return or claim for refund of gift tax under chapter 12 of subtitle B of the Internal Revenue Code shall furnish a completed copy of the return or claim for refund to the taxpayer, and retain a completed copy or record in the manner stated in § 1.6107-1 of this chapter.\n(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954"],"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":"57fef465a570dcfbf1b0a75a6c1133ba6069664cbc32dd9ea01715717ad90e60","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.6091-2","next":"us/26-cfr-25.6109-1"},"notice":"GroundRules: Original legal text. Not legal advice."}