26 CFR § 301.6011-1 - General requirement of return, statement or list.
---
identifier: "/us/cfr/t26/s301.6011-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6011-1 - General requirement of return, statement or list."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6011-1"
section_name: "General requirement of return, statement or list."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
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. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.6011-1 General requirement of return, statement or list.
(a) For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax.
(b) The Internal Revenue Service may prescribe in forms, instructions, or other appropriate guidance the information or documentation required to be included with any return or any statement required to be made or other document required to be furnished under any provision of the internal revenue laws or regulations.
[T.D. 9040, 68 FR 4921, Jan. 31, 2003]