[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR44.6011(a)-1]

[Page 42]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 44_TAXES ON WAGERING; EFFECTIVE JANUARY 1, 1955--Table of Contents
 
Subpart E_Administrative Provisions of Special Application to the Taxes 
                               on Wagering
 
Sec. 44.6011(a)-1  Returns.

    (a) In general. Every person required to pay the tax on wagers 
imposed by section 4401 of the Code shall make for each month, from the 
daily rec ords required by Sec. Sec. 44.4403-1 and 44.6001-1, a return 
on Form 730 in accordance with the instructions and regulations 
applicable thereto. A return shall be made for each month whether or not 
liability has been incurred for that month. If the taxpayer ceases 
operations which make him liable for the tax, the last return shall be 
marked ``Final Return''.
    (b) Return on Form 11-C. Every person required to pay the special 
tax imposed by section 4411 shall make a return on Form 11-C in 
accordance with the instructions and regulations applicable thereto.