Treasury Regulations · 26 CFR
§ 301.6012-1. Persons required to make returns of income.
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 § 301.6012-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6012
- Length
- 27 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
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).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6011-13 Required use of electronic form for split-interest trust returns.
- § 301.6011-14 Required use of electronic form or other machine-readable form for material advisor disclosure statements.
- § 301.6011-15 Required use of electronic form for withholding tax returns.
- § 301.6011(g)-1 Disclosure by taxable party to the tax-exempt entity.
- § 301.6012-1 Persons required to make returns of income.
- § 301.6012-2 Required use of electronic form for income tax returns of certain political organizations.
- § 301.6013-1 Joint returns of income tax by husband and wife.
- § 301.6014-1 Income tax return—tax not computed by taxpayer.
- § 301.6015-1 Declaration of estimated income tax by individuals.