55.6011-1 General requirement of return, statement, or list.§ 55.6011-1 General requirement of return, statement, or list.
Every person liable for tax under Chapter 44 shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for such purpose and shall include therein the information required by the form and the instructions issued with respect thereto. For calendar years beginning after December 31, 1986, the return, which must be made on a calendar year basis, shall be filed by a real estate investment trust on Form 8612 and by a regulated investment company on Form 8613.[T.D. 8180, 53 FR 6148, Mar. 1, 1988]