GroundRules
26 CFR 301.6011-1: -1 General requirement of return, statement or list.
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
(a) For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax.
(b) The Internal Revenue Service may prescribe in forms, instructions, or other appropriate guidance the information or documentation required to be included with any return or any statement required to be made or other document required to be furnished under any provision of the internal revenue laws or regulations.
Collected 2026-08-27T02:25:11Z. Source file · JSON