Treasury Regulations (26 C.F.R.)
26 CFR § 55.6011-1
General requirement of return, statement, or list.
Official textecfr.govlast amended
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.
[T.D. 8180, 53 FR 6148, Mar. 1, 1988]
Source: view the official text
In this part (24 sections)
- 55.4981-1 · [Reserved]
- 55.4981-2 · Imposition of excise tax with respect to certain…
- 55.4982-1 · Imposition of excise tax on undistributed income of…
- 55.6001-1 · Notice or regulations requiring records, statements, and…
- 55.6011-1 · General requirement of return, statement, or list.
- 55.6060-1 · Reporting requirements for tax return preparers.
- 55.6061-1 · Signing of returns and other documents.
- 55.6065-1 · Verification of returns.
- 55.6071-1 · Time for filing returns.
- 55.6081-1 · Automatic extension of time for filing a return due under…
- 55.6091-1 · Place for filing Chapter 44 tax returns.
- 55.6091-2 · Exceptional cases.
- 55.6107-1 · Tax return preparer must furnish copy of return or claim…
- 55.6109-1 · Tax return preparers furnishing identifying numbers for…
- 55.6151-1 · Time and place for paying of tax shown on returns.
- 55.6161-1 · Extension of time for paying tax or deficiency.
- 55.6165-1 · Bonds where time to pay tax or deficiency has been extended.
- 55.6694-1 · Section 6694 penalties applicable to tax return preparer.
- 55.6694-2 · Penalties for understatement due to an unreasonable…
- 55.6694-3 · Penalty for understatement due to willful, reckless, or…
- 55.6694-4 · Extension of period of collection when tax return preparer…
- 55.6695-1 · Other assessable penalties with respect to the preparation…
- 55.6696-1 · Claims for credit or refund by tax return preparers.
- 55.7701-1 · Tax return preparer.