Treasury Regulations · 26 CFR
§ 1.6012-5. Composite return in lieu of specified form.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6012
Cite as 26 CFR § 1.6012-5
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 16, 1972 by T.D. 7200
- Issued under
- 26 U.S.C. § 6012
- Length
- 155 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
The Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in this part for use by such a person, subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate. Such composite return shall consist of a form prescribed by the Commissioner and an attachment or attachments of magnetic tape or other approved media. Notwithstanding any provisions in this part to the contrary, a single form and attachment may comprise the returns of more than one such person. To the extent that the use of a composite return has been authorized by the Commissioner, references in this part to a specific form for use by such a person shall be deemed to refer also to a composite return under this section.
[T.D. 7200, 37 FR 16544, Aug. 16, 1972]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7200 (37 FR 16544)
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Tax returns or statements
Nearby sections
- § 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.