[Code of Federal Regulations] [Title 26, Volume 13] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR] [Page 425] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) Procedure and Administration--Table of Contents Sec. 1.6107-2 Form and manner of furnishing copy of return and retaining copy or record. (a) In general. The Commissioner may prescribe the form and manner of satisfying the requirements imposed by section 6107(a) and (b) and Sec. 1.6107-1(a) and (b) in forms, instructions, or other appropriate guidance (see Sec. 601.601(d)(2) of this chapter). (b) Effective date. To the extent this section relates to section 6107(a) and Sec. 1.6107-1(a), it applies to income tax returns and claims for refund presented to a taxpayer for signature after December 31, 2002. To the extent this section relates to section 6107(b) and Sec. 1.6107-1(b), it applies after December 31, 2002, to returns and claims for refund for which the 3-year period described in section 6107(b) expires after December 31, 2002. [T.D. 9119, 69 FR 15249, Mar. 25, 2004]