# Treas. Reg. § 157.6011-1: General requirement of return, statement, or list.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-157.6011-1>. Interprets 26 U.S.C. § 6011.

Every person liable for tax under section 5891 must file a return with respect to the tax in accordance with the forms and instructions provided by the Internal Revenue Service.