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

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

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).

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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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