§ 54.6011-1T. General requirement of return, statement, or list (temporary).

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.

Code sections it cites

• § 4980 Tax on reversion of qualified plan assets to employer

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. July 6, 2010Amended by T.D. 9492 (75 FR 38709)
2. August 16, 2007Amended (72 FR 45895)
3. July 6, 2007Amended by T.D. 9334 (72 FR 36873)
4. April 2, 1987Issued by T.D. 8133 (52 FR 10563)

Where it sits in 26 CFR

1. Subchapter D Miscellaneous excise taxes
2. Part 54 Pension excise taxes

Nearby sections

• § 54.4980H-4 Assessable payments under section 4980H(a).
• § 54.4980H-5 Assessable payments under section 4980H(b).
• § 54.4980H-6 Administration and procedure.
• § 54.6011-1 General requirement of return, statement, or list.
• § 54.6011-1T General requirement of return, statement, or list (temporary).
• § 54.6011-2 General requirement of return, statement, or list.
• § 54.6011-3 Required use of electronic form for the filing requirements for the return for certain excise taxes related to employee benefit plans.
• § 54.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
• § 54.6060-1 Reporting requirements for tax return preparers.