{"data":{"id":"us/26-cfr-28.6696-1","jurisdiction":"us","citation":"26 CFR 28.6696-1","heading":"-1 Claims for credit or refund by tax return preparers and appraisers.","body":"(a) In general. With respect to claims for credit or refund by a tax return preparer who prepared a return or clai for refund for any section 2801 tax, or by an appraiser that prepared an appraisal in connection with such a return or claim for refund under section 6695A of the Code, the rules under § 1.6696-1 of this chapter will apply.\n(b) Applicability date. This section applies to returns and claims for refund filed, appraisals, and advice provided, 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":"e3893a9541757dc20e1cdeee3518645111fe69fe1beb5af139026eb80b53b77c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6695-1","next":"us/26-cfr-28.7701-1"},"notice":"GroundRules: Original legal text. Not legal advice."}