26 CFR · Internal Revenue

§ 31.6011(a)-9 — Instructions to forms control as to which form is to be used.

eCFR · current through Aug 3, 2026
§ 31.6011(a)-9 Instructions to forms control as to which form is to be used. Notwithstanding provisions in this part which specify the use of a particular form for a return or other document required by this part, the use of a different form may be required by the latter form's instructions. In such case, the latter form shall be completed in accordance with its instructions. [T.D. 7351, 40 FR 17145, Apr. 17, 1975]

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§ 31.6011
26 C.F.R. § 31.6011

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