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 § 301.6012-1
26 CFR § 301.6012-1
Persons required to make returns of income
June 25, 2020
CFR

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).

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§ 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity
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§ 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts

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