U.S. Code
Regulations
Constitution
Journal
Apps
Regulations
U.S. Code
Regulations
menu
Regulations
All Titles
title 26
Internal Revenue
chapter I-i14
CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED)
part 1
PART 1—INCOME TAXES (CONTINUED)
subjgrp 4
Records, Statements, and Special Returns
Subjgrp 4. Records, Statements, and Special Returns
§ 1.6001-1 - Records.
§ 1.6001-2 - Returns.