26 CFR · Internal Revenue
§ 31.6011(a)-10 — Instructions to forms may waive filing requirement in case of no liability tax returns.
eCFR · current through Aug 3, 2026
§ 31.6011(a)-10 Instructions to forms may waive filing requirement in case of no liability tax returns.
Notwithstanding provisions in this part which require that a tax return be filed, the instructions to the form on which a return of tax is otherwise required by this part to be made may waive such requirement with respect to a particular class or classes of no liability tax returns. Returns in a class for which such requirement has been so waived need not be made.
This Treasury decision is not adverse to any taxpayer. For this reason, it is found unnecessary to issue this Treasury decision with notice and public procedure under subsection (b) of section 553 of title 5 of the United States Code or subject to the effective date limitation of subsection (d) of that section.
[T.D. 8229, 53
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26 C.F.R. § 31.6011(a)-10 (Instructions to forms may waive filing requirement in case of no liability tax returns.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
§ 553
5 U.S.C. § 553
Nearby Sections
11
§ 31.6011(a)-5
Monthly returns.§ 31.6011(a)-6
Final returns.§ 31.6011(a)-7
Execution of returns.§ 31.6011(a)-8
Composite return in lieu of specified form.§ 31.6011(a)-10
Instructions to forms may waive filing requirement in case of no liability tax returns.§ 31.6011(b)-1
Employers' identification numbers.§ 31.6011(b)-2
Employees' account numbers.§ 31.6051-1
Statements for employees.