{"data":{"id":"us/26-cfr-301.6001-1","jurisdiction":"us","citation":"26 CFR 301.6001-1","heading":"-1 Notice or regulations requiring records, statements, and special returns.","body":"For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.\ntax returns or statements\nGeneral Requirement","path":["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"],"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":"42f0837d7827219021682b6ce3f1430ee5a448dbd917f7826a0ebf6b5db18ebb","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.1474-1","next":"us/26-cfr-301.6011-1"},"notice":"GroundRules: Original legal text. Not legal advice."}