Code of Federal Regulations · Section

§ 156.6011-1 — -1 General Requirement Of Return, Statement, Or List

26 C.F.R. § 156.6011-1

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Every person liable for tax under section 5881 of the Code shall file a return with respect to the tax on the form prescribed by the Internal Revenue Service (Form 8725). Each such person shall include therein the information required by the form and the instructions issued with respect thereto.

26 C.F.R. § 156.6001-1 26 C.F.R. § 156.6060-1

Authorizing Statute

Information returns of tax return preparers
26 U.S.C. § 6060
Other assessable penalties with respect to the preparation of tax returns for other persons
26 U.S.C. § 6695
Extension of time for filing returns
26 U.S.C. § 6081
Identifying numbers
26 U.S.C. § 6109
Notice or regulations requiring records, statements, and special returns
26 U.S.C. § 6001