# Treas. Reg. § 56.6001-1: Notice or regulations requiring records, statements, and special returns.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-56.6001-1>. Interprets 26 U.S.C. § 6001.

(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.