Treasury Regulations, Subchapter D, Sec. 56.6001-1
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Sec. 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.
