Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
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§ 301.6011-1 General requirement of return, statement or list.
(a) For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax.
(b) The Internal Revenue Service may prescribe in forms, instructions, or other appropriate guidance the information or documentation required to be included with any return or any statement required to be made or other document required to be furnished under any provision of the internal revenue laws or regulations.
[T.D. 9040, 68 FR 4921, Jan. 31, 2003]
