26 C.F.R. § 1.6012-5

Composite return in lieu of specified form

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The Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in this part for use by such a person, subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate. Such composite return shall consist of a form prescribed by the Commissioner and an attachment or attachments of magnetic tape or other approved media. Notwithstanding any provisions in this part to the contrary, a single form and attachment may comprise the returns of more than one such person. To the extent that the use of a composite return has been authorized by the Commissioner, references in this part to a specific form for use by such a person shall be deemed to refer also to a composite return under this section.

[T.D. 7200, 37 FR 16544, Aug. 16, 1972]

Notes of Decisions

Cited in 2 cases, 1993–2004 · leading case: Saladino v. United States, 62 Fed. Cl. 782 (Fed. Cl. 2004).

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Saladino v. United States, 62 Fed. Cl. 782 (Fed. Cl. 2004). · cites it 2× “Plaintiff provides no explanation of what he means by the term “composite return,” but defendant opines that the source of the term “composite return” is found in 26 C.F.R. § 1.6012-5 (2004) (“Composite return in lieu of specified form”).”

North Carolina Ass'n of Elec. Tax Filers, Inc. v. Graham, 429 S.E.2d 544 (N.C. 1993). “26 C.F.R. § 1.6012-5 (1992). By its plain language this regulation pertains to composite returns.”

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