Regulations last checked for updates: Jun 01, 2024

Title 26 - Internal Revenue last revised: May 10, 2024
§ 301.6033-1 - Returns by exempt organizations.

For provisions relating to the requirement of returns by exempt organizations, see § 1.6033-1 of this chapter (Income Tax Regulations).

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 301.6033-1