{"data":{"id":"us/26-cfr-156.6011-1","jurisdiction":"us","citation":"26 CFR 156.6011-1","heading":"-1 General requirement of return, statement, or list.","body":"Every person liable for tax under section 5881 of the Code shall file a return with respect to the tax on the form prescribed by the Internal Revenue Service (Form 8725). Each such person shall include therein the information required by the form and the instructions issued with respect thereto.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 156—EXCISE TAX ON GREENMAIL","Subpart B—Procedure and Administration"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"3ec865ecfcbdc5ff0dda7454ade164bcc7d0e51cc1d92195652f7339454b8c28","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-156.6001-1","next":"us/26-cfr-156.6060-1"},"notice":"GroundRules: Original legal text. Not legal advice."}