26 C.F.R. § 157.6011-1 General requirement of return, statement, or list.
Title 26 - Internal Revenue
Every person liable for tax under section 5891 must file a return with respect to the tax in accordance with the forms and instructions provided by the Internal Revenue Service.
Title 26: Internal Revenue
PART 157—EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS
Subpart B—Procedure and Administration
§ 157.6011-1 General requirement of return, statement, or list.
