{"data":{"id":"us/26-cfr-25.6109-1","jurisdiction":"us","citation":"26 CFR 25.6109-1","heading":"-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.","body":"(a) In general. Each gift tax return or claim for refund prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.\n(b) Effective/applicability date. Paragraph (a) of 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":"22563e6c27d33742bb58b39c395a541e1a92c0a0924123a8325e8c4a4fc5b7fe","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.6107-1","next":"us/26-cfr-25.6151-1"},"notice":"GroundRules: Original legal text. Not legal advice."}