Codified text.
(a) For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax.
Codified text.
(b) The Internal Revenue Service may prescribe in forms, instructions, or other appropriate guidance the information or documentation required to be included with any return or any statement required to be made or other document required to be furnished under any provision of the internal revenue laws or regulations.
Editorial commentary — not part of the primary text.
Editorial note. Source credit reproduced verbatim from the Electronic Code of Federal Regulations (eCFR), current published text, Office of the Federal Register.
[T.D. 9040, 68 FR 4921, Jan. 31, 2003]
Revision history
- 1956-08-17 — Promulgated by the Department of the Treasury under the Internal Revenue Code and published in the Federal Register.
- 2003-01-31 — Amended by a Treasury Decision published in the Federal Register on this date.