{"data":{"id":"us/26-cfr-44.6107-1","jurisdiction":"us","citation":"26 CFR 44.6107-1","heading":"-1 Tax return preparer must furnish copy of return 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 tax on wagers under sections 4401 or 4411 shall 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) Effective/applicability date. This section is applicable for returns and claims for refund filed after December 31, 2008.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 44—TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955","Subpart E—Administrative Provisions of Special Application to the Taxes on Wagering"],"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":"07a1c4e68bfa42421b0b21ebcd7fe28287ab9dae1fbb93588635c20483f616fd","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-44.6091-1","next":"us/26-cfr-44.6109-1"},"notice":"GroundRules: Original legal text. Not legal advice."}