26 C.F.R. § 301.6012-1
Current through August 31, 2024
For provisions with respect to persons required to make returns of income, see §§ 1.6012-1 to 1.6012-4 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6012-1
For provisions with respect to persons required to make returns of income, see §§ 1.6012-1 to 1.6012-4 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6012-1