{"data":{"id":"us/26-cfr-28.7701-1","jurisdiction":"us","citation":"26 CFR 28.7701-1","heading":"-1 Tax return preparer.","body":"(a) In general. For the definition of the term tax return preparer, see § 301.7701-15 of this chapter.\n(b) Applicability date. This section applies to returns and claims for refund filed, 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":"92f73419b72f56a298959a6e04da6d16330a14e35d1256ea2eff1aa1d1e5e06e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-28.6696-1","next":"us/26-cfr-31.0-1"},"notice":"GroundRules: Original legal text. Not legal advice."}