26 CFR 301.6012-1 - Persons required to make returns of income.

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Aug 27, 2025

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

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

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).