[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6011-1]

[Page 18]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                         Information and Returns
 
Sec. 301.6011-1  General requirement of return, statement or list.

    (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]