Treasury Regulations · 26 CFR
§ 56.6011-1. 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 § 56.6011-1
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. § 6011
- Length
- 45 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 1
Every organization liable for the tax imposed by section 4911(a) shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for that purpose and shall include the information required by the form and its instructions.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Cited by 1 other regulation
Where it sits in 26 CFR
- Subchapter D Miscellaneous excise taxes
- Part 56 Public charity excise taxes
Nearby sections
- § 56.4911-8 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.
- § 56.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.