26 C.F.R. § 301.6001-1 Notice or regulations requiring records, statements, and special returns.
Title 26 - Internal Revenue
For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax. tax returns or statements General Requirement
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6001-1 Notice or regulations requiring records, statements, and special returns.
