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26 CFR §301.6012-1 — -1 Persons required to make returns of income.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).