FEDERAL · 26 CFR

§ 301.6301 — Not Yet Available

26 C.F.R. § 301.6301

26 C.F.R. § 301.6301 is referenced in other legal documents but could not be loaded from the eCFR.

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§ 301.269B-1

Stapled foreign corporations.

§ 301.1474-1

Required use of electronic form for financial institutions filing Form 1042, Form 1042-S, or Form 8966.

§ 301.6001-1

Notice or regulations requiring records, statements, and special returns.

§ 301.6011-1

General requirement of return, statement or list.

§ 301.6011-2

Required use of electronic form.

§ 301.6011-3

Required use of electronic form for partnership returns.

§ 301.6011-5

Required use of electronic form for corporate income tax returns.

§ 301.6011-6

§ 301.6011-6 Statement of series and series organizations [Reserved]

§ 301.6011-7

Specified tax return preparers required to file individual income tax returns using magnetic media.

§ 301.6011-10

Certain organizations, including trusts, required to file unrelated business income tax returns in electronic form.

§ 301.6011-11

Required use of electronic form for certain returns for tax-advantaged bonds.

§ 301.6011-12

Required use of electronic form for returns of certain excise taxes under Chapters 41 and 42 of the Internal Revenue Code.

§ 301.6011-13

Required use of electronic form for split-interest trust returns.

§ 301.6011-14

Required use of electronic form or other machine-readable form for material advisor disclosure statements.

§ 301.6011-15

Required use of electronic form for withholding tax returns.