Treasury Regulations (26 C.F.R.)
26 CFR § 1.6012-6
Returns by political organizations.
# (a)
Requirement of return—(1) In general. For taxable years beginning after December 31, 1974, every political organization described in section 527(e)(1), and every fund described in section 527(f)(3) or section 527(g), and every organization described in section 501(c) and exempt from taxation under section 501(a) shall, if a tax is imposed on such an organization or fund by section 527(b), make a return of income on or before the fifteenth day of the fourth month following the close of the taxable year.
(2) Taxable years beginning after December 31, 1971, and before January 1, 1975. For taxable years beginning after December 31, 1971, and before January 1, 1975, any political organization which would be described in section 527(e)(1) if such section applied to such years shall not be required to make a return if such organization would not be required to make a return under paragraph (a)(1) of this section.
# (b) Form of return.
The return required by an organization or fund upon which a tax is imposed by section 527(b) shall be made on Form 1120-POL.
# (c) Applicability date.
This section applies to returns filed on or after January 30, 2020. Section 1.6012-6T (as contained in 26 CFR part 1, revised April 2019) applies to returns filed before January 30, 2020.
[T.D. 7516, 42 FR 57312, Nov. 2, 1977; 43 FR 2721, Jan. 19, 1978; T.D. 9821, 82 FR 33444, July 20, 2017; T.D. 9892, 85 FR 5324, Jan. 30, 2020]
Source: view the official text
In this part (40 sections)
- 1.6001-1 · Records.
- 1.6001-2 · Returns.
- 1.6011-1 · General requirement of return, statement, or list.
- 1.6011-2 · Returns, etc., of DISC's and former DISC's.
- 1.6011-3 · Requirement of statement from payees of certain gambling…
- 1.6011-4 · Requirement of statement disclosing participation in certain…
- 1.6011-5 · Required use of magnetic media for corporate income tax…
- 1.6011-6 · [Reserved]
- 1.6011-7 · Specified tax return preparers required to file individual…
- 1.6011-8 · Requirement of income tax return for taxpayers who claim the…
- 1.6011-9 · Syndicated conservation easement listed transactions.
- 1.6011-10 · Micro-captive listed transaction.
- 1.6011-11 · Micro-captive transaction of interest.
- 1.6011-15 · Charitable remainder annuity trust listed transaction.
- 1.6011-18 · Certain partnership related-party basis adjustment…
- 1.6012-1 · Individuals required to make returns of income.
- 1.6012-2 · Corporations required to make returns of income.
- 1.6012-3 · Returns by fiduciaries.
- 1.6012-4 · Miscellaneous returns.
- 1.6012-5 · Composite return in lieu of specified form.
- 1.6012-6 · Returns by political organizations.
- 1.6013-1 · Joint returns.
- 1.6013-2 · Joint return after filing separate return.
- 1.6013-3 · Treatment of joint return after death of either spouse.
- 1.6013-4 · Applicable rules.
- 1.6013-6 · Election to treat nonresident alien individual as resident…
- 1.6013-7 · Joint return for year in which nonresident alien becomes…
- 1.6014-1 · Tax not computed by taxpayer for taxable years beginning…
- 1.6014-2 · Tax not computed by taxpayer for taxable years beginning…
- 1.6015-0 · Table of contents.
- 1.6015-1 · Relief from joint and several liability on a joint return.
- 1.6015-2 · Relief from liability applicable to all qualifying joint…
- 1.6015-3 · Allocation of deficiency for individuals who are no longer…
- 1.6015-4 · Equitable relief.
- 1.6015-5 · Time and manner for requesting relief.
- 1.6015-6 · Nonrequesting spouse's notice and opportunity to participate…
- 1.6015-7 · Tax Court review.
- 1.6015-8 · Applicable liabilities.
- 1.6015-9 · Effective date.
- 1.6016-1 · Declarations of estimated income tax by corporations.