Treasury Regulations, Subchapter D, Sec. 156.6011-1
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Sec. 156.6011-1 General requirement of return, statement, or list
Every person liable for tax under section 5881 of the Code shall file a return with respect to the tax on the form prescribed by the Internal Revenue Service (Form 8725). Each such person shall include therein the information required by the form and the instructions issued with respect thereto.
