C.F.R. » Title 26 » CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › SUBCHAPTER F—PROCEDURE AND ADMINISTRATION › PART 301—PROCEDURE AND ADMINISTRATION › subpart ECFR1b5d05d4bfe19f9 — Information and Returns

26 C.F.R. § 301.6011-1

General requirement of return, statement or list

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(a) For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax.

(b) The Internal Revenue Service may prescribe in forms, instructions, or other appropriate guidance the information or documentation required to be included with any return or any statement required to be made or other document required to be furnished under any provision of the internal revenue laws or regulations.

[T.D. 9040, 68 FR 4921, Jan. 31, 2003]
Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 2010–2022 · leading case: Deutsche Bank AG v. United States, 95 Fed. Cl. 423 (Fed. Cl. 2010).
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Deutsche Bank AG v. United States, 95 Fed. Cl. 423 (Fed. Cl. 2010). “" 26 C.F.R. § 301.6011-1 (b) (2010) (emphasis added).”
Wangerin v. DOR, 2022 MT 236 (Mont. 2022). “§§ 1 (a)-(d), 6011(a), (e)(1), and (3)(C); 26 C.F.R. §§ 301.6011-1 (2003), 301.6011-7(a)(2), (4) (2011), and 301.”
McNeil v. Comm'r, 2011 T.C. Memo. 150 (Tax Ct. 2011). · cites it 2× “Section 6651(a)(1) Addition to Tax Section 6011 generally requires any person liable for tax to make a return when required, and to set forth fully and clearly the information required to be included on the return.”
Levi v. Comm'r, 2016 T.C. Memo. 108 (Tax Ct. 2016). · cites it 2× “Section 6651(a)(1) Addition to Tax In general, section 6011 requires any person liable for tax to make a return when required and to set forth fully and clearly the information required to be included on the return.”
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