Code of Federal Regulations · Section
§ 55.6011-1 — -1 General Requirement Of Return, Statement, Or List
26 C.F.R. § 55.6011-1
View:
Every person liable for tax under Chapter 44 shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for such purpose and shall include therein the information required by the form and the instructions issued with respect thereto. For calendar years beginning after December 31, 1986, the return, which must be made on a calendar year basis, shall be filed by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613.
Authorizing Statute
-
Place for filing returns or other documents26 U.S.C. § 6091
-
General requirement of return, statement, or list26 U.S.C. § 6011
-
Time for filing returns and other documents26 U.S.C. § 6071
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Extension of time for filing returns26 U.S.C. § 6081
-
Time and place for paying tax shown on returns26 U.S.C. § 6151
-
Identifying numbers26 U.S.C. § 6109