§ 56.6001-1. Notice or regulations requiring records, statements, and special returns.
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/us/cfr/t26/s§ 56.6001-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. The provisions of § 53.6001-1 shall apply to any person subject to tax under chapter 41, subtitle D, of the Code, by treating each reference to chapter 42 in § 53.6001-1 as a reference to chapter 41.
(b)Cross references. See § 56.4911-6 for general information on records of lobbying expenditures. See §§ 56.4911-9(d) and 56.4911-10(f) for information that members of an affiliated group and a limited affiliated group, respectively, are to provide to other members of the group and to the Internal Revenue Service.