Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 26 - Internal Revenue |
Chapter I - Internal Revenue Service, Department of the Treasury |
SubChapter F - Procedure and Administration |
Part 301 - Procedure and Administration |
SubPart - Information and Returns |
Records, Statements, and Special Returns |
§ 301.6033-1 - Returns by exempt organizations.
Latest version.
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§ 301.6033-1 Returns by exempt organizations.
For provisions relating to the requirement of returns by exempt organizations, see § 1.6033-1 of this chapter (Income Tax Regulations).