Source: https://www.ecfr.gov/cgi-bin/text-idx?mc=true&node=se26.19.56_16001_61&rgn=div8
Timestamp: 2020-07-12 16:39:01
Document Index: 191466292

Matched Legal Cases: ['art 56', '§56', '§56', '§53', '§53', '§56', '§56']

Title 26 → Chapter I → Subchapter D → Part 56 → §56.6001-1
§56.6001-1 Notice or regulations requiring records, statements, and special returns.
(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.