§ 301.6033-4. Required filing in electronic form for returns by organizations required to file returns under section 6033.

Terms defined here

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• return required under section 6033 § 301.6033-4(c)

Other regulations under § 6033

• § 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970.
• § 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations.
• § 1.6033-3 Additional provisions relating to private foundations.
• § 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
• § 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
• § 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
• § 301.6033-1 Returns by exempt organizations.
• § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

• § 6033 Returns by exempt organizations
• § 6652 Failure to file certain information returns, registration statements, etc.
• § 4947 Application of taxes to certain nonexempt trusts

Regulations it cites

• § 301.6652-2 Failure by exempt organizations and certain nonexempt organizations to file certain returns or to comply with section 6104(d) for taxable years beginning after December 31, 1969.

Cited by 2 other regulations

• § 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
• § 301.6011-12 Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.

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. February 23, 2023Issued by T.D. 9972 (88 FR 11775)

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

• § 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.
• § 301.6031(a)-1 Return of partnership income.
• § 301.6032-1 Returns of banks with respect to common trust funds.
• § 301.6033-1 Returns by exempt organizations.
• § 301.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
• § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
• § 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
• § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
• § 301.6037-1 Return of electing small business corporation.