Treasury Regulations · 26 CFR
§ 56.6001-1. Notice or regulations requiring records, statements, and special 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. § 6001
Cite as 26 CFR § 56.6001-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6001
- Length
- 95 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 3 regulations; cited by 1
¶(a) In general. The provisions of § 53.6001-1 shall apply to any person subject to tax under chapter 41, subtitle D, of the Code, by treating each reference to chapter 42 in § 53.6001-1 as a reference to chapter 41.
¶(b) Cross references. See § 56.4911-6 for general information on records of lobbying expenditures. See §§ 56.4911-9(d) and 56.4911-10(f) for information that members of an affiliated group and a limited affiliated group, respectively, are to provide to other members of the group and to the Internal Revenue Service.
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
- § 53.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 56.4911-6 Records of lobbying and grass roots expenditures.
- § 56.4911-9 Application of section 501(h) to affiliated groups of organizations.
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 56 Public charity excise taxes
Nearby sections
- § 56.4911-7 Affiliated group of organizations.
- § 56.4911-8 Excess lobbying expenditures of affiliated group.
- § 56.4911-9 Application of section 501(h) to affiliated groups of organizations.
- § 56.4911-10 Members of a limited affiliated group of organizations.
- § 56.6001-1 Notice or regulations requiring records, statements, and special returns.
- § 56.6011-1 General requirement of return, statement, or list.
- § 56.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
- § 56.6060-1 Reporting requirements for tax return preparers.
- § 56.6107-1 Tax return preparer must furnish copy of return and claim for refund to taxpayer and must retain a copy or record.