tax returns or statements
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 1.6011-1 General requirement of return, statement, or list.
- § 1.6011-2 Returns, etc., of DISC's and former DISC's.
- § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
- § 1.6011-4 Requirement of statement disclosing participation in certain transactions by…
- § 1.6011-5 Required use of magnetic media for corporate income tax returns.
- § 1.6011-6 [Reserved]
- § 1.6011-7 Specified tax return preparers required to file individual income tax…
- § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax…
- § 1.6011-9 Syndicated conservation easement listed transactions.
- § 1.6011-10 Micro-captive listed transaction.
- § 1.6011-11 Micro-captive transaction of interest.
- § 1.6011-15 Charitable remainder annuity trust listed transaction.
- § 1.6011-18 Certain partnership related-party basis adjustment transactions as…
- § 1.6012-1 Individuals required to make returns of income.
- § 1.6012-2 Corporations required to make returns of income.
- § 1.6012-3 Returns by fiduciaries.
- § 1.6012-4 Miscellaneous returns.
- § 1.6012-5 Composite return in lieu of specified form.
- § 1.6012-6 Returns by political organizations.
- § 1.6013-1 Joint returns.
- § 1.6013-2 Joint return after filing separate return.
- § 1.6013-3 Treatment of joint return after death of either spouse.
- § 1.6013-4 Applicable rules.
- § 1.6013-6 Election to treat nonresident alien individual as resident of the United…
- § 1.6013-7 Joint return for year in which nonresident alien becomes resident of the…
- § 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1,…
- § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31,…
- § 1.6015-0 Table of contents.
- § 1.6015-1 Relief from joint and several liability on a joint return.
- § 1.6015-2 Relief from liability applicable to all qualifying joint filers.
- § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are…
- § 1.6015-4 Equitable relief.
- § 1.6015-5 Time and manner for requesting relief.
- § 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in…
- § 1.6015-7 Tax Court review.
- § 1.6015-8 Applicable liabilities.
- § 1.6015-9 Effective date.
- § 1.6016-1 Declarations of estimated income tax by corporations.
- § 1.6016-2 Contents of declaration of estimated tax.
- § 1.6016-3 Amendment of declaration.
- § 1.6016-4 Short taxable year.
- § 1.6017-1 Self-employment tax returns.
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