{"data":{"id":"us/26-cfr-40.6696-1","jurisdiction":"us","citation":"26 CFR 40.6696-1","heading":"-1 Claims for credit or refund by tax return preparers.","body":"(a) In general. The rules under § 1.6696-1 of this chapter will apply for claims for credit or refund by a tax return preparer who prepared a return or claim for refund of any tax to which this part 40 applies.\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 D—MISCELLANEOUS EXCISE TAXES","PART 40—EXCISE TAX PROCEDURAL REGULATIONS"],"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":"c3989e013e37e897dd49c32de296d32557fbdc6c568df49fa159c45b2691eda8","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-40.6695-1","next":"us/26-cfr-40.7701-1"},"notice":"GroundRules: Original legal text. Not legal advice."}