[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: 26CFR56.6001-1]

[Page 444]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 56_PUBLIC CHARITY EXCISE TAXES--Table of Contents
 
Sec. 56.6001-1  Notice or regulations requiring records, statements, 
and special returns.

    (a) In general. The provisions of Sec. 53.6001-1 shall apply to any 
person subject to tax under chapter 41, subtitle D, of the Code, by 
treating each reference to chapter 42 in Sec. 53.6001-1 as a reference 
to chapter 41.
    (b) Cross references. See Sec. 56.4911-6 for general information on 
records of lobbying expenditures. See Sec. Sec. 56.4911-9(d) and 
56.4911-10(f) for information that members of an affiliated group and a 
limited affiliated group, respectively, are to provide to other members 
of the group and to the Internal Revenue Service.