# Treas. Reg. § 26.6107-1: Tax return preparer must furnish copy of return to taxpayer and must retain a copy or record.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-26.6107-1>. Interprets 26 U.S.C. § 6107.

(a) In general. A person who is a signing tax return preparer of any return or claim for refund of generation-skipping transfer tax under chapter 13 of subtitle B of the Internal Revenue Code 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. 

(b) Effective/applicability date. This section is applicable to returns and claims for refund filed after December 31, 2008. 

[T.D. 9436, 73 FR 78452, Dec. 22, 2008]