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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Information and Returns |
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Records, Statements, and Special Returns |
§ 301.6001-1 - Notice or regulations requiring records, statements, and special returns.
Latest version.
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§ 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