26 CFR 301.6001-1 - Notice or regulations requiring records, statements, and special returns.

Regulations last checked for updates: Dec 19, 2025

Title 26 - Internal Revenue last revised: Dec 16, 2025

§ 301.6001-1 - Notice or regulations requiring records, statements, and special returns.

For provisions requiring records, statements, and special returns, see the regulations relating to the particular tax.

tax returns or statements General Requirement

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6001-1