CFR›Title 26›Chapter I›Part 1›Subject Group Records, Statements, and Special Returns ContainsSections 1.6001-1–1.6001-2CorpusDaily eCFRDisplayed edition2026-04-15Last updated2026-04-15 Sections 1.6001-1 § 1.6001-1 Records. 1.6001-2 § 1.6001-2 Returns. Previous Real Estate Investment Trusts Real Estate Investment Trusts Next Regulated Investment Companies and Real Estate Investment Trusts Regulated Investment Companies and Real Estate Investment Trusts