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e-CFR data is current as of July 9, 2020

Title 26Chapter ISubchapter DPart 56 → §56.6001-1


Title 26: Internal Revenue
PART 56—PUBLIC CHARITY EXCISE TAXES


§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.

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