§ 31.6011(a)-9 Instructions to forms control as to which form is to be used.
26 C.F.R. Part 31 — Employment Taxes And Collection Of Income Tax At Source · 2026 edition · updated 2026-10-04 · United States
Notwithstanding provisions in this part which specify the use of a particular form for a return or other document required by this part, the use of a different form may be required by the latter form's instructions. In such case, the latter form shall be completed in accordance with its instructions.
[T.D. 7351, 40 FR 17145, Apr. 17, 1975]
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