{"data":{"id":"us/26-cfr-55.6060-1","jurisdiction":"us","citation":"26 CFR 55.6060-1","heading":"-1 Reporting requirements for tax return preparers.","body":"(a) In general. A person that employs one or more tax return preparers to prepare a return or claim for refund under chapter 44 of subtitle D of the Internal Revenue Code, other than for the person, at any time during a return period, shall satisfy the record keeping and inspection requirements in the manner stated in § 1.6060-1 of this chapter.\n(b) Effective/applicability date. This section is applicable to 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 55—EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES","Subpart C—Procedure and Administration"],"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":"330d0001e0d19d52fadebd5a71593b425c853749d919d8693c945775508ce141","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-55.6011-1","next":"us/26-cfr-55.6061-1"},"notice":"GroundRules: Original legal text. Not legal advice."}