{"data":{"id":"us/26-cfr-25.6696-1","jurisdiction":"us","citation":"26 CFR 25.6696-1","heading":"-1 Claims for credit or refund by tax return preparers.","body":"(a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for gift tax under chapter 12 of subtitle B of the Internal Revenue Code, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A, the rules under § 1.6696-1 of this chapter will apply.\n(b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, 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":"b3ba0e032b8470f7ac28d31c8b95b7c722eb2b4d5164446c33b56caded20b2a5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.6695-1","next":"us/26-cfr-25.6905-1"},"notice":"GroundRules: Original legal text. Not legal advice."}