Treasury Regulations · 26 CFR
§ 31.6011(a)-9. Instructions to forms control as to which form is to be used.
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(a)
Cite as 26 CFR § 31.6011(a)-9
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- April 17, 1975 by T.D. 7351
- Issued under
- 26 U.S.C. § 6011(a)
- Length
- 59 words · about 1 min to read
Notwithstanding provisions in this part which specify the use of a particular form for a return or other document required by this part, the use of a different form may be required by the latter form's instructions. In such case, the latter form shall be completed in accordance with its instructions.
[T.D. 7351, 40 FR 17145, Apr. 17, 1975]
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. 7351 (40 FR 17145)
Where it sits in 26 CFR
- Subchapter C Employment taxes and collection of income tax at source
- Part 31 Employment taxes and collection of income tax at source
- Subpart G Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
Nearby sections
- § 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.
- § 31.6011(b)-1 Employers' identification numbers.
- § 31.6011(b)-2 Employees' account numbers.
- § 31.6051-1 Statements for employees.