Treasury Regulations (26 C.F.R.)
26 CFR § 31.6011(a)-10
Instructions to forms may waive filing requirement in case of no liability tax returns.
Notwithstanding provisions in this part which require that a tax return be filed, the instructions to the form on which a return of tax is otherwise required by this part to be made may waive such requirement with respect to a particular class or classes of no liability tax returns. Returns in a class for which such requirement has been so waived need not be made.
This Treasury decision is not adverse to any taxpayer. For this reason, it is found unnecessary to issue this Treasury decision with notice and public procedure under subsection (b) of section 553 of title 5 of the United States Code or subject to the effective date limitation of subsection (d) of that section.
[T.D. 8229, 53 FR 35811, Sept. 15, 1988]
Source: view the official text
In this part (40 sections)
- 31.3507-1 · Advance payments of earned income credit.
- 31.3507-2 · Earned income credit advance payment certificates.
- 31.3511-1 · Certified professional employer organization.
- 31.6001-1 · Records in general.
- 31.6001-2 · Additional records under Federal Insurance Contributions…
- 31.6001-3 · Additional records under Railroad Retirement Tax Act.
- 31.6001-4 · Additional records under Federal Unemployment Tax Act.
- 31.6001-5 · Additional records in connection with collection of income…
- 31.6001-6 · Notice by district director requiring returns, statements,…
- 31.6011-4 · Requirement of statement disclosing participation in…
- 31.6011(a)-1 · Returns under Federal Insurance Contributions Act.
- 31.6011(a)-2 · Returns under Railroad Retirement Tax Act.
- 31.6011(a)-3 · Returns under Federal Unemployment Tax Act.
- 31.6011(a)-3A · Returns of the railroad unemployment repayment tax.
- 31.6011(a)-4 · Returns of income tax withheld.
- 31.6011(a)-5 · Monthly returns.
- 31.6011(a)-6 · Final returns.
- 31.6011(a)-7 · Execution of returns.
- 31.6011(a)-8 · Composite return in lieu of specified form.
- 31.6011(a)-9 · Instructions to forms control as to which form is to be…
- 31.6011(a)-10 · Instructions to forms may waive filing requirement in…
- 31.6011(b)-1 · Employers' identification numbers.
- 31.6011(b)-2 · Employees' account numbers.
- 31.6051-1 · Statements for employees.
- 31.6051-2 · Information returns on Form W-3 and Social Security…
- 31.6051-3 · Statements required in case of sick pay paid by third…
- 31.6051-4 · Statement required in case of backup withholding.
- 31.6053-1 · Report of tips by employee to employer.
- 31.6053-2 · Employer statement of uncollected employee tax.
- 31.6053-3 · Reporting by certain large food or beverage establishments…
- 31.6053-4 · Substantiation requirements for tipped employees.
- 31.6060-1 · Reporting requirements for tax return preparers.
- 31.6061-1 · Signing of returns.
- 31.6065(a)-1 · Verification of returns or other documents.
- 31.6071(a)-1 · Time for filing returns and other documents.
- 31.6071(a)-1A · Time for filing returns with respect to the railroad…
- 31.6081(a)-1 · Extensions of time for filing returns and other…
- 31.6091-1 · Place for filing returns.
- 31.6101-1 · Period covered by returns.
- 31.6107-1 · Tax return preparer must furnish copy of return to taxpayer…