Code of Federal Regulations Title 26. Internal Revenue § 26.1.6001–2 Returns
Current as of October 02, 2022 | Updated by FindLaw Staff
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For rules relating to returns required to be made by every individual, estate, or trust which is liable for one or more qualified State individual income taxes, as defined in section 6362, for a taxable year, see paragraph (b) of § 301.6361–1 of this chapter (Regulations on procedure and Administration).
Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.6001–2 Returns - last updated October 02, 2022 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-6001-2.html
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