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Code of Federal Regulations Title 26. Internal Revenue § 26.54.6011–2 General requirement of return, statement, or list

Current as of January 02, 2025 | Updated by Findlaw Staff

Effective for any Form 8928 that is due on or after January 1, 2010, any person liable for tax under section 4980B, 4980D, 4980E, or 4980G of the Code shall file a return with respect to the tax on Form 8928. The return must include the information required by Form 8928 and the instructions issued with respect to it.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.54.6011–2 General requirement of return, statement, or list - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-54-6011-2/

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