26 CFR 56.6001-1
§ 56.6001-1 Notice or regulations requiring records, statements, and special returns.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 56.6001-1, § 56.6001-1 Notice or regulations requiring records, statements, and special returns, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/113990
- Permanent ID
ys:prov:113990@1- SHA-256
d7cf76332be790b377981877d6d708e7c3bbdede54af776135d31093866403fc
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Full text
(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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.