{"data":{"id":"us/26-cfr-55.6109-1","jurisdiction":"us","citation":"26 CFR 55.6109-1","heading":"-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.","body":"(a) In general. Each tax return or claim for refund of tax under chapter 44 of Subtitle D prepared by one or more signing tax return preparers must include the identifying number of the preparer required by § 1.6695-1(b) of this chapter to sign the return or claim for refund in the manner stated in § 1.6109-2 of this chapter.\n(b) Effective/applicability date. Paragraph (a) of 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":"b0d98726ff7b02aeda887a6608b7ed2db083277a34bd3be4747d5d92e1eea229","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-55.6107-1","next":"us/26-cfr-55.6151-1"},"notice":"GroundRules: Original legal text. Not legal advice."}