{"data":{"id":"us/26-cfr-56.6001-1","jurisdiction":"us","citation":"26 CFR 56.6001-1","heading":"-1 Notice or regulations requiring records, statements, and special returns.","body":"(a) In general. The provisions of § 53.6001-1 shall apply to any person subject to tax under chapter 41, subtitle D, of the Code, by treating each reference to chapter 42 in § 53.6001-1 as a reference to chapter 41.\n(b) Cross references. See § 56.4911-6 for general information on records of lobbying expenditures. See §§ 56.4911-9(d) and 56.4911-10(f) for information that members of an affiliated group and a limited affiliated group, respectively, are to provide to other members of the group and to the Internal Revenue Service.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER D—MISCELLANEOUS EXCISE TAXES","PART 56—PUBLIC CHARITY EXCISE TAXES"],"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":"8be7530191cfaa65249c303a658c8b52d4ff676b55e1a4dc7abd8f41a165aa5e","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-56.4911-10","next":"us/26-cfr-56.6011-1"},"notice":"GroundRules: Original legal text. Not legal advice."}