{"data":{"id":"us/26-cfr-55.6696-1","jurisdiction":"us","citation":"26 CFR 55.6696-1","heading":"-1 Claims for credit or refund by tax return preparers.","body":"(a) In general. For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for tax under chapter 44 of subtitle D of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply.\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 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":"797e7b5dd3d5531851635b183a9cf1f935a8698cc4cc55c9c61b386a8f48d3ba","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-55.6695-1","next":"us/26-cfr-55.7701-1"},"notice":"GroundRules: Original legal text. Not legal advice."}