26 C.F.R. § 301.6012-1

Persons required to make returns of income.

Last amended: 2016Year: 2026Length: 24 wordsOfficial source

Cite as 26 C.F.R. § 301.6012-1 (2026)

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).
Cross-references to the CFR
1.6012-1
26 C.F.R. § 301.6012-1: Persons required to make returns of income. | Justis AI