26 CFR § 156.6011-1 - General requirement of return, statement, or list.

---
identifier: "/us/cfr/t26/s156.6011-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 156.6011-1 - General requirement of return, statement, or list."
title_number: 26
title_name: "Internal Revenue"
section_number: "156.6011-1"
section_name: "General requirement of return, statement, or list."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "D"
subchapter_name: "MISCELLANEOUS EXCISE TAXES"
part_number: "156"
part_name: "EXCISE TAX ON GREENMAIL"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 6001, 6011, 6061, 6071, 6091, 6161, and 7805."
regulatory_source: "T.D. 8379, 56 FR 65685, Dec. 18, 1991, unless otherwise noted."
cfr_part: "156"
---


# 156.6011-1 General requirement of return, statement, or list.

Every person liable for tax under section 5881 of the Code shall file a return with respect to the tax on the form prescribed by the Internal Revenue Service (Form 8725). Each such person shall include therein the information required by the form and the instructions issued with respect thereto.