Code of Federal Regulations · Section
§ 56.6011-1 — -1 General Requirement Of Return, Statement, Or List
26 C.F.R. § 56.6011-1
View:
Every organization liable for the tax imposed by section 4911(a) shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for that purpose and shall include the information required by the form and its instructions.
Authorizing Statute
-
Tax on excess expenditures to influence legislation26 U.S.C. § 4911
-
Information returns of tax return preparers26 U.S.C. § 6060
-
Rules and regulations26 U.S.C. § 7805
-
Identifying numbers26 U.S.C. § 6109