§ 54.6011-2. General requirement of return, statement, or list.

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

• § 4980B Failure to satisfy continuation coverage requirements of group health plans

Cited by 6 other regulations

• § 54.4980B-2 Plans that must comply.
• § 54.4980D-1 Requirement of return and time for filing of the excise tax under section 4980D.
• § 54.4980E-1 Requirement of return and time for filing of the excise tax under section 4980E.
• § 54.4980G-1 Failure of employer to make comparable health savings account contributions.
• § 54.6071-1 Time for filing returns.
• § 54.6091-1 Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G.

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. September 8, 2009Issued by T.D. 9457 (74 FR 45999)

Where it sits in 26 CFR

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

Nearby sections

• § 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.
• § 54.6061-1 Signing of returns and other documents.