Treasury Regulations · 26 CFR
§ 55.6011-1. General requirement of return, statement, or list.
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
Cite as 26 CFR § 55.6011-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 1, 1988 by T.D. 8180
- Issued under
- 26 U.S.C. § 6011
- Length
- 93 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 0 regulations; cited by 1
Every person liable for tax under Chapter 44 shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for such purpose and shall include therein the information required by the form and the instructions issued with respect thereto. For calendar years beginning after December 31, 1986, the return, which must be made on a calendar year basis, shall be filed by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613.
[T.D. 8180, 53 FR 6148, Mar. 1, 1988]
Cross-references
Computed from the citations in the text of 26 CFR.
Cited by 1 other regulation
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. 8180 (53 FR 6148)
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 55 Excise tax on real estate investment trusts and regulated investment companies
- Subpart C Procedure and Administration
Nearby sections
- § 55.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 55.6011-1 General requirement of return, statement, or list.
- § 55.6060-1 Reporting requirements for tax return preparers.
- § 55.6061-1 Signing of returns and other documents.
- § 55.6065-1 Verification of returns.
- § 55.6071-1 Time for filing returns.