26 C.F.R. § 301.6033-1 Returns by exempt organizations.
Title 26 - Internal Revenue
For provisions relating to the requirement of returns by exempt organizations, see §1.6033–1 of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6033-1 Returns by exempt organizations.