[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: 26CFR301.6012-1] [Page 21] 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. 301.6012-1 Persons required to make returns of income. For provisions with respect to persons required to make returns of income, see Sec. Sec. 1.6012-1 to 1.6012-4, inclusive, of this chapter (Income Tax Regulations).