26 C.F.R. § 31.6011(a)-9 Instructions to forms control as to which form is to be used.
Title 26 - Internal Revenue
Notwithstanding provisions in this part which specify the use of a particular form for a return or other document required by this part, the use of a different form may be required by the latter form's instructions. In such case, the latter form shall be completed in accordance with its instructions. [T.D. 7351, 40 FR 17145, Apr. 17, 1975]
Title 26: Internal Revenue
PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
Subpart G—Administrative Provisions of Special Application to Employment Taxes (Selected Provisions of Subtitle F, Internal Revenue Code of 1954)
§ 31.6011(a)-9 Instructions to forms control as to which form is to be used.
