GroundRules
26 CFR 301.6001-1: -1 Notice or regulations requiring records, statements, and special returns.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
- PART 301—PROCEDURE AND ADMINISTRATION
- Information and Returns
For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.
tax returns or statements
General Requirement
Collected 2026-08-27T02:25:11Z. Source file · JSON