26 C.F.R. § 301.6001-1

Notice or regulations requiring records, statements, and special returns.

Last amended: 2016Year: 2026Length: 22 wordsOfficial source

Cite as 26 C.F.R. § 301.6001-1 (2026)

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax. tax returns or statements General Requirement
26 C.F.R. § 301.6001-1: Notice or regulations requiring records, statements, and special returns. | Justis AI