Code of Federal Regulations · Section
§ 157.6011-1 — -1 General Requirement Of Return, Statement, Or List
26 C.F.R. § 157.6011-1
View:
Every person liable for tax under section 5891 must file a return with respect to the tax in accordance with the forms and instructions provided by the Internal Revenue Service.
Authorizing Statute
-
Rules and regulations26 U.S.C. § 7805
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Time for filing returns and other documents26 U.S.C. § 6071
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Signing of returns and other documents26 U.S.C. § 6061
-
Place for filing returns or other documents26 U.S.C. § 6091
-
Extension of time for paying tax26 U.S.C. § 6161
-
Extension of time for filing returns26 U.S.C. § 6081
-
Identifying numbers26 U.S.C. § 6109