26 C.F.R. § 301.6012-1. - § 301.6012-1 Persons Required to Make Returns of Income.

Current as of May 27, 2026

Section 301.6012-1 - § 301.6012-1 Persons Required to Make Returns of Income.Section 301.6012-1 - § 301.6012-1 Persons Required to Make Returns of Income.

Section 301.6011(g)-1 - § 301.6011(g)-1 Disclosure by Taxable Party to the Tax-exempt Entity.Section 301.6012-2 - § 301.6012-2 Required Use of Electronic Form for Income Tax Returns of Certain Political Organizations.

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

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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