26 CFR 1.6001-2

§ 1.6001-2 Returns.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 1.6001-2, § 1.6001-2 Returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112016
Permanent ID: ys:prov:112016@1
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Full text

For rules relating to returns required to be made by every individual, estate, or trust which is liable for one or more qualified State individual income taxes, as defined in section 6362, for a taxable year, see paragraph (b) of § 301.6361-1 of this chapter (Regulations on procedure and Administration).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.