26 C.F.R. § 301.6001-1. - § 301.6001-1 Notice or Regulations Requiring Records, Statements, and Special Returns.

Current as of May 27, 2026

Section 301.6001-1 - § 301.6001-1 Notice or Regulations Requiring Records, Statements, and Special Returns.Section 301.6001-1 - § 301.6001-1 Notice or Regulations Requiring Records, Statements, and Special Returns.

Section 301.1474-1 - § 301.1474-1 Required Use of Electronic Form for Financial Institutions Filing Form 1042, Form 1042-s, or Form 8966.Section 301.6011-1 - § 301.6011-1 General Requirement of Return, Statement or List.

§ 301.6001-1 Notice or regulations requiring records, statements, and special returns.

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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