1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter C - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  4. Part 31 - EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
  5. Subpart G - Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
  6. 26 CFR § 31.6011(a)-9
26 CFR § 31.6011(a)-9
Instructions to forms control as to which form is to be used
June 25, 2020
CFR

Notwithstanding provisions in this part which specify the use of a particular form for a return or other document required by this part, the use of a different form may be required by the latter form's instructions. In such case, the latter form shall be completed in accordance with its instructions.

[T.D. 7351, 40 FR 17145, Apr. 17, 1975]

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§ 31.6011(a)-8 Composite return in lieu of specified form
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§ 31.6011 (a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns

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