§ 301.6011-1. General requirement of return, statement or list.

Other regulations under § 6011

• § 1.6011-1 General requirement of return, statement, or list.
• § 1.6011-2 Returns, etc., of DISC's and former DISC's.
• § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
• § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 1.6011-5 Required use of magnetic media for corporate income tax returns.
• § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
• § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
• § 1.6011-9 Syndicated conservation easement listed transactions.
• § 1.6011-10 Micro-captive listed transaction.
• § 1.6011-11 Micro-captive transaction of interest.
• § 1.6011-15 Charitable remainder annuity trust listed transaction.
• § 1.6011-18 Certain partnership related-party basis adjustment transactions as transactions of interest.
• § 20.6011-1 General requirement of return, statement, or list.
• § 20.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 25.6011-1 General requirement of return, statement, or list.
• § 25.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 26.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 28.6011-1 Returns.
• § 31.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 31.6011(a)-1 Returns under Federal Insurance Contributions Act.
• § 31.6011(a)-2 Returns under Railroad Retirement Tax Act.
• § 31.6011(a)-3 Returns under Federal Unemployment Tax Act.
• § 31.6011(a)-3A Returns of the railroad unemployment repayment tax.
• § 31.6011(a)-4 Returns of income tax withheld.
• § 31.6011(a)-5 Monthly returns.
• § 31.6011(a)-6 Final returns.
• § 31.6011(a)-7 Execution of returns.
• § 31.6011(a)-8 Composite return in lieu of specified form.
• § 31.6011(a)-9 Instructions to forms control as to which form is to be used.
• § 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.

Cross-references

Computed from the citations in the text of 26 CFR.

Cited by 1 other regulation

• § 1.807-3 Reporting of reserves.

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.

1. January 31, 2003Issued by T.D. 9040 (68 FR 4921)

Where it sits in 26 CFR

1. Subchapter F Procedure and administration
2. Part 301 Procedure and administration
3. Subpart ECFR1b5d05d4bfe19f9 Information and Returns
4. Records, statements, and special returns

Nearby sections

• § 301.269B-1 Stapled foreign corporations.
• § 301.1474-1 Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.
• § 301.6001-1 Notice or regulations requiring records, statements, and special returns.
• § 301.6011-1 General requirement of return, statement or list.
• § 301.6011-2 Required use of electronic form.
• § 301.6011-3 Required use of electronic form for partnership returns.
• § 301.6011-5 Required use of electronic form for corporate income tax returns.
• § 301.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.