Records, Statements, and Special Returns

1. CFR
2. ›
3. Title 26
4. ›
5. Chapter I
6. ›
7. Part 1
8. ›
9. Subject Group Records, Statements, and Special Returns

Sections

• 1.6001-1
  § 1.6001-1 Records.
• 1.6001-2
  § 1.6001-2 Returns.