Home Page > Executive Branch > Code of Federal Regulations > Electronic Code of Federal Regulations

e-CFR Data is current as of November 19, 2009

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns

Browse Previous | Browse Next

§ 301.6012-1   Persons required to make returns of income.

For provisions with respect to persons required to make returns of income, see §§1.6012–1 to 1.6012–4, inclusive, of this chapter (Income Tax Regulations).

For questions or comments regarding e-CFR editorial content, features, or design, email ecfr@nara.gov.

For questions concerning e-CFR programming and delivery issues, email webteam@gpo.gov.

Section 508 / Accessibility