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Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 301.6012-1: -1 Persons required to make returns of income.

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Where this section sits in the code
  1. Title 26—Internal Revenue
  2. CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
  3. SUBCHAPTER F—PROCEDURE AND ADMINISTRATION
  4. PART 301—PROCEDURE AND ADMINISTRATION
  5. Information and Returns

For provisions with respect to persons required to make returns of income, see §§ 1.6012-1 to 1.6012-4, inclusive, of this chapter (Income Tax Regulations).

Collected 2026-08-27T02:25:11Z. Source file · JSON

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