{"data":{"id":"us/26-cfr-157.6011-1","jurisdiction":"us","citation":"26 CFR 157.6011-1","heading":"-1 General requirement of return, statement, or list.","body":"Every person liable for tax under section 5891 must file a return with respect to the tax in accordance with the forms and instructions provided by the Internal Revenue Service.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS","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":"9e474361b04470b2cd66a341007ad4dc3789b600ac1218ccfb67b3a03ee85178","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-157.6001-1","next":"us/26-cfr-157.6060-1"},"notice":"GroundRules: Original legal text. Not legal advice."}