{"data":{"id":"us/26-cfr-41.7701-1","jurisdiction":"us","citation":"26 CFR 41.7701-1","heading":"-1 Tax return preparer.","body":"(a) In general. For the definition of a tax return preparer, see § 301.7701-15 of this chapter.\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 41—EXCISE TAX ON USE OF CERTAIN HIGHWAY MOTOR VEHICLES","Subpart C—Administrative Provisions of Special Application to Tax On Use of Certain Highway Motor Vehicles"],"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":"08bc183cbfc35507d798f0b3325ea13e61eb3e4cc47b6368dc8ef8b075111324","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-41.6696-1","next":"us/26-cfr-43.0-1"},"notice":"GroundRules: Original legal text. Not legal advice."}