26 C.F.R. § 301.6012-1 Persons required to make returns of income.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6012-1 Persons required to make returns of income.