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Treasury Regulations · 26 CFR

§ 56.6011-1. General requirement of return, statement, or list.

In effect eCFR current as of October 15, 2026

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

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

  1. Subchapter D Miscellaneous excise taxes
  2. Part 56 Public charity excise taxes

Nearby sections