{"data":{"id":"us/26-cfr-28.6060-1","jurisdiction":"us","citation":"26 CFR 28.6060-1","heading":"-1 Reporting requirements for tax return preparers.","body":"(a) In general. A person that employs one or more signing tax return preparers to prepare a return or claim for refund of section 2801 tax, other than for that person, at any time during a return period, must satisfy the recordkeeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.\n(b) Applicability date. This section applies with regard to returns and claims for refund filed on or after January 14, 2025","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER B—ESTATE AND GIFT TAXES","PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES"],"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":"99c8ce28899ba625afcbf60539764e0eefe3d605b4c6e08251db366a7cbc573f","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6011-1","next":"us/26-cfr-28.6071-1"},"notice":"GroundRules: Original legal text. Not legal advice."}