[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR156.6011-1]

[Page 460]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 156_EXCISE TAX ON GREENMAIL--Table of Contents
 
                 Subpart B_Procedure and Administration
 
Sec. 156.6011-1  General requirement of return, statement, or list.

    Every person liable for tax under section 5881 of the Code shall 
file a return with respect to the tax on the form prescribed by the 
Internal Revenue Service (Form 8725). Each such person shall include 
therein the information required by the form and the instructions issued 
with respect thereto.