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Treasury Regulations · 26 CFR Part 1

Tax returns or statements (§§ 1.6011-1 to 1.6017-1)

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 Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.6011-1 General requirement of return, statement, or list.
  2. § 1.6011-2 Returns, etc., of DISC's and former DISC's.
  3. § 1.6011-3 Requirement of statement from payees of certain gambling winnings.
  4. § 1.6011-4 Requirement of statement disclosing participation in certain transactions by taxpayers.
  5. § 1.6011-5 Required use of magnetic media for corporate income tax returns.
  6. § 1.6011-6 [Reserved]
  7. § 1.6011-7 Specified tax return preparers required to file individual income tax returns using magnetic media.
  8. § 1.6011-8 Requirement of income tax return for taxpayers who claim the premium tax credit under section 36B.
  9. § 1.6011-9 Syndicated conservation easement listed transactions.
  10. § 1.6011-10 Micro-captive listed transaction.
  11. § 1.6011-11 Micro-captive transaction of interest.
  12. § 1.6011-15 Charitable remainder annuity trust listed transaction.
  13. § 1.6011-18 Certain partnership related-party basis adjustment transactions as transactions of interest.
  14. § 1.6012-1 Individuals required to make returns of income.
  15. § 1.6012-2 Corporations required to make returns of income.
  16. § 1.6012-3 Returns by fiduciaries.
  17. § 1.6012-4 Miscellaneous returns.
  18. § 1.6012-5 Composite return in lieu of specified form.
  19. § 1.6012-6 Returns by political organizations.
  20. § 1.6013-1 Joint returns.
  21. § 1.6013-2 Joint return after filing separate return.
  22. § 1.6013-3 Treatment of joint return after death of either spouse.
  23. § 1.6013-4 Applicable rules.
  24. § 1.6013-6 Election to treat nonresident alien individual as resident of the United States.
  25. § 1.6013-7 Joint return for year in which nonresident alien becomes resident of the United States.
  26. § 1.6014-1 Tax not computed by taxpayer for taxable years beginning before January 1, 1970.
  27. § 1.6014-2 Tax not computed by taxpayer for taxable years beginning after December 31, 1969.
  28. § 1.6015-0 Table of contents.
  29. § 1.6015-1 Relief from joint and several liability on a joint return.
  30. § 1.6015-2 Relief from liability applicable to all qualifying joint filers.
  31. § 1.6015-3 Allocation of deficiency for individuals who are no longer married, are legally separated, or are not members of the same household.
  32. § 1.6015-4 Equitable relief.
  33. § 1.6015-5 Time and manner for requesting relief.
  34. § 1.6015-6 Nonrequesting spouse's notice and opportunity to participate in administrative proceedings.
  35. § 1.6015-7 Tax Court review.
  36. § 1.6015-8 Applicable liabilities.
  37. § 1.6015-9 Effective date.
  38. § 1.6016-1 Declarations of estimated income tax by corporations.
  39. § 1.6016-2 Contents of declaration of estimated tax.
  40. § 1.6016-3 Amendment of declaration.
  41. § 1.6016-4 Short taxable year.
  42. § 1.6017-1 Self-employment tax returns.