# Treas. Reg. § 301.6012-1: Persons required to make returns of income.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6012-1>. Interprets 26 U.S.C. § 6012.

For provisions with respect to persons required to make returns of income, see §§ 1.6012-1 to 1.6012-4, inclusive, of this chapter (Income Tax Regulations).