26 CFR § 56.6011-1 - General requirement of return, statement, or list.

---
identifier: "/us/cfr/t26/s56.6011-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 56.6011-1 - General requirement of return, statement, or list."
title_number: 26
title_name: "Internal Revenue"
section_number: "56.6011-1"
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: "56"
part_name: "PUBLIC CHARITY EXCISE TAXES"
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: "T.D. 8308, 55 FR 35598, Aug. 31, 1990, unless otherwise noted."
cfr_part: "56"
---


# 56.6011-1 General requirement of return, statement, or list.

Every organization liable for the tax imposed by section 4911(a) shall file an annual return with respect to the tax on the form prescribed by the Internal Revenue Service for that purpose and shall include the information required by the form and its instructions.