26 U.S. Code § 6012 - Persons required to make returns of income
WebDec 31, 2017 · U.S. Code. Notes. prev | next. (a) General rule Returns with respect to income taxes under subtitle A shall be made by the following: (1) (A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual— (i)
Sec. 6012. Persons Required To Make Returns Of Income
WebReturns with respect to income taxes under subtitle A shall be made by the following: I.R.C. § 6012 (a) (1) I.R.C. § 6012 (a) (1) (A) —. Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual—.
26 USC 6012: Persons required to make returns of income
Web§6012. Persons required to make returns of income. (a) General rule. Returns with respect to income taxes under subtitle A shall be made by the following: (1) (A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual-
26 CFR 1.6012-1 -- Individuals required to make returns of income.
WebFor returns by fiduciaries for individuals, estates, and trusts, see § 1.6012-3. (Sec. 1445 (98 Stat. 655; 26 U.S.C. 1445 ), sec. 6012 (68A Stat. 732; 26 U.S.C. 6012 ), and 7805 (68A Stat. 917; 26 U.S.C. 7805 ) of the Internal Revenue Code of 1954)
26 U.S.C. 6012 - Persons required to make returns of income
WebOfficial Publications from the U.S. Government Publishing Office. 72 Stat. 1660 78 Stat. 40 83 Stat. 726 85 Stat. 511 88 Stat. 1297, 2119 89 Stat. 29, 970
26 USC 6012 - Persons required to make returns of income
Web§ 6012. Persons required to make returns of income. (a) General ruleReturns with respect to income taxes under subtitle A shall be made by the following: (1) (A) Every individual having for the taxable year gross income which equals or exceeds the exemption amount, except that a return shall not be required of an individual—
6012 - U.S. Code Title 26. Internal Revenue Code - FindLaw
WebInternal Revenue Code § 6012. Persons required to make returns of income. Current as of January 01, 2024 | Updated by FindLaw Staff. (a) General rule. --Returns with respect to income taxes under subtitle A shall be made by the following:
WebPart I . Section 6012(a).—Persons Required to Make Returns of Income. 26 C.F.R. § 1.6012-1(a): Individuals required to make returns of income. Also: 44 U.S.C. § 3501, et seq. Rev. Rul. 2006-21. PURPOSE. The Service is aware that some taxpayers are attempting to reduce their federal.
WebReturns with respect to income taxes under subtitle A shall be made by the following: (1)(A) Every individual having for the tax-able year gross income which equals or ex-ceeds the exemption amount, except that a re-turn shall not be required of an individual—
26 U.S. Code § 6011 - LII / Legal Information Institute
WebU.S. Code. Notes. (a) General rule. When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary.
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