U.S. Code of Federal Regulations

Regulations most recently checked for updates: Dec 14, 2025

All TitlesTitle 12Chapter XPart 1041Subpart D - Subpart D—Recordkeeping, Anti-Evasion, Severability, and Dates
§§ 1041.10-1041.11 - §[Reserved]
§ 1041.12 - Compliance program and record retention.
§ 1041.13 - Prohibition against evasion.
§ 1041.14 - Severability.
§ 1041.15 - Effective and compliance dates.
Appendix Appendix A - Appendix A to Part 1041—Model Forms
Appendix - Supplement I to Part 1041—Official Interpretations
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