{"data":{"id":"us/26-cfr-28.6107-1","jurisdiction":"us","citation":"26 CFR 28.6107-1","heading":"-1 Tax return preparer must furnish copy of return or claim for refund 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 any section 2801 tax must 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) Applicability date. This section applies 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":"3e73449a2505fb903af73656cfe1295a064008501d1d1850141deee159adb9c5","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6101-1","next":"us/26-cfr-28.6109-1"},"notice":"GroundRules: Original legal text. Not legal advice."}