Prop. Treas. Reg. § 301.6011-2 [Amended]

Proposed 2026-09-11 · REG-115420-18 · 91 FR 57968 · Interprets § 6011 · Would amend § 301.6011-2

Par. 9. Section 301.6011-2 is amended by, in paragraph (b)(1), removing the language “Form 8027,” and adding the language “Form 8027, Form 8996,” in its place.