# Treas. Reg. § 31.6011(a)-9: Instructions to forms control as to which form is to be used.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-31.6011(a)-9>. Interprets 26 U.S.C. § 6011.

Notwithstanding provisions in this part which specify the use of a particular form for a return or other document required by this part, the use of a different form may be required by the latter form's instructions. In such case, the latter form shall be completed in accordance with its instructions. 

[T.D. 7351, 40 FR 17145, Apr. 17, 1975]