26 C.F.R. § 301.6012-1

Section 301.6012-1 provides that, for provisions with respect to persons required to make returns of income, reference is to be made to §§ 1.6012-1 to 1.6012-4, inclusive, of the Income Tax Regulations.

Citation: 26 C.F.R. § 301.6012-1Jurisdiction: United StatesEffective: 1956-08-17

Codified 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).

Editorial note — Source credits

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.

Source credit not printed in the current eCFR publication of this section.

Revision history

1956-08-17 — Promulgated by the Department of the Treasury under the Internal Revenue Code and published in the Federal Register.

Canonical source: Electronic Code of Federal Regulations (eCFR), Office of the Federal Register / National Archives and Records Administration (https://www.ecfr.gov); verified against GovInfo, U.S. Government Publishing Office, Code of Federal Regulations, Title 26 (Internal Revenue).