Treasury Regulations (26 C.F.R.)

26 CFR § 301.6001-1 — Notice or regulations requiring records, statements, and special returns.

§ 301.6001-1 Notice or regulations requiring records, statements, and special returns.

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.

tax returns or statements General Requirement

Last amended: 2026-04-13