Information and Returns›records, statements, and special returns

§ 301.6001-1 Notice or regulations requiring records, statements, and special returns.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.

tax returns or statements

General Requirement

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration

26 C.F.R. Part 301 — Procedure And Administration

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