{"data":{"id":"us/26-cfr-301.6012-1","jurisdiction":"us","citation":"26 CFR 301.6012-1","heading":"-1 Persons required to make returns of income.","body":"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).","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":"27bc7ed3b02de5f3a63f28c05406448148562adfbaf18c211ebabe78b43c0a5b","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6011-g-1","next":"us/26-cfr-301.6012-2"},"notice":"GroundRules: Original legal text. Not legal advice."}