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Records, Statements, and Special Returns

Source: Sections 1.6001-1 to 1.6091-4 contained in T.D. 6500, 25 FR 12108, Nov. 26, 1960, unless otherwise noted.

Section 1.6033-4 also issued under 26 U.S.C. 6033.

Section 1.6037-2 also issued under 26 U.S.C. 6037.

Section 1.6038-5 also issued under 26 U.S.C. 6038.

Section 1.6038A-2 also issued under 26 U.S.C. 6038A and 6038C.

Section 1.6050X-1 also issued under 26 U.S.C. 6050X(a), (b).

Authority amended by T.D. 9849, 84 FR 9231-9239, Mar. 14, 2019; T.D. 9866, 84 FR 29288-29370, June 21, 2019; T.D. 9891, 85 FR 3833-3852, Jan. 23, 2020; T.D. 9885, 84 FR 66968-67045, Dec. 6, 2019; T.D. 9896, 85 FR 19802-19857, Apr. 8, 2020; T.D. 9946, 86 FR 4970-4990, Jan. 19, 2021; T.D. 9972, 88 FR 11754-11778, Feb. 23, 2023.

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