Treasury Regulations · 26 CFR
§ 44.6011(a)-1. Returns.
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 § 44.6011(a)-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. 6370, 24 FR 2614, Apr. 4, 1959, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6011(a)
- Length
- 121 words · about 1 min to read
- Cross-references
- cites 2 Code sections and 1 regulation; cited by 4
¶(a) In general. Every person required to pay the tax on wagers imposed by section 4401 of the Code shall make for each month, from the daily records required by §§ 44.4403-1 and 44.6001-1, a return on Form 730 in accordance with the instructions and regulations applicable thereto. A return shall be made for each month whether or not liability has been incurred for that month. If the taxpayer ceases operations which make him liable for the tax, the last return shall be marked “Final Return”.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Regulations it cites
Cited by 4 other regulations
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 44 Taxes on wagering; effective january 1, 1955
- Subpart E Administrative Provisions of Special Application to the Taxes on Wagering