§ 1.6012-5. Composite return in lieu of specified form.
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/us/cfr/t26/s§ 1.6012-5·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Commissioner may authorize the use, at the option of a person required to make a return, of a composite return in lieu of any form specified in this part for use by such a person, subject to such conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate. Such composite return shall consist of a form prescribed by the Commissioner and an attachment or attachments of magnetic tape or other approved media.
Notwithstanding any provisions in this part to the contrary, a single form and attachment may comprise the returns of more than one such person. To the extent that the use of a composite return has been authorized by the Commissioner, references in this part to a specific form for use by such a person shall be deemed to refer also to a composite return under this section. [T.D. 7200, 37 FR 16544, Aug. 16, 1972]
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§ 1.6012-5
Composite return in lieu of specified form.
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Treas. Dec.T.D. 7200
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