1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6001-1
26 CFR § 301.6001-1
Notice or regulations requiring records, statements, and special returns
June 25, 2020
CFR

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.

tax returns or statements

General Requirement

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§ 301.1474-1 Required use of magnetic media for financial institutions filing Form 1042-S or Form 8966
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§ 301.6011-1 General requirement of return, statement or list

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