26 CFR 301.6012-1

§ 301.6012-1 Persons required to make returns of income.

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

Cite this

Citation: 26 CFR 301.6012-1, § 301.6012-1 Persons required to make returns of income, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114137
Permanent ID: ys:prov:114137@1
SHA-256: 27bc7ed3b02de5f3a63f28c05406448148562adfbaf18c211ebabe78b43c0a5b

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Full text

For provisions with respect to persons required to make returns of income, see §§ 1.6012-1 to 1.6012-4, inclusive, of this chapter (Income Tax Regulations).

Legislative history

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