CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Records, Statements, and Special Returns CFR > Title 26 > Chapter I > Subchapter A > Part 1 > Records, Statements, and Special Returns Current as of: 2024 | Check for updates | Other versions § 1.6001-1 Records § 1.6001-2 Returns Ask a question, get an answer ASAP!