Treasury Regulations · 26 CFR
§ 156.6011-1. General requirement of return, statement, or list.
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. § 6011
Cite as 26 CFR § 156.6011-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6011
- Length
- 50 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 1
Every person liable for tax under section 5881 of the Code shall file a return with respect to the tax on the form prescribed by the Internal Revenue Service (Form 8725). Each such person shall include therein the information required by the form and the instructions issued with respect thereto.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 156 Excise tax on greenmail
- Subpart B Procedure and Administration
Nearby sections
- § 156.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 156.6011-1 General requirement of return, statement, or list.
- § 156.6060-1 Reporting requirements for tax return preparers.
- § 156.6061-1 Signing of returns and other documents.
- § 156.6065-1 Verification of returns.
- § 156.6071-1 Time for filing returns relating to greenmail.