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INTERNAL REVENUE CODE OF 1954
PART II—TAX RETURNS OR STATEMENTS Subpart Subpart Subpart Subpart
A. B. C. D.
General requirement. Income tax returns. Estate and gift tax returns. Miscellaneous provisions.
Subpart A—General Requirement Sec. 6011. General requirement of return, statement, or list. SEC. 6011. GENERAL REQUIREMENT OF RETURN, STATEMENT, OR LIST, (a) GENERAL RULE. — W h e n required by regulations prescribed by
the Secretary or his delegate any person made liable for any tax imposed by this title, or for the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary or his delegate. Every person required to make a return or statement shall include therein the information required by such forms or regulations. (b) IDENTIFICATION OF TAXPAYER.—The Secretary or his delegate
is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons. (c) INCOME, ESTATE, AND G I F T T A X E S. —
For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see sections 6012 to 6019, inclusive. Subpart s — I n c o m e Tax Returns Sec. Sec. Sec. Sec. Sec. Sec.
6012. 6013. 6014. 6015. 6016. 6017.
Persons required to make returns of income. Joint returns of income tax by husband and wife. Income tax return—tax not computed by taxpayer. Declaration of estimated income tax by individuals. Declarations of estimated income tax by corporations. Self-employment tax returns.
SEC. 6012. PERSONS REQUIRED TO MAKE RETURNS OF INCOME. (a) GENERAL RULE. — R e t u r n s with respect to income taxes under
subtitle A shall be made by the following: (1) Every individual having for the taxable year a gross income of $600 or more (except that any individual who has attained the age of 65 before the close of his taxable year shall be required to make a return only if he has for the taxable year a gross income of $1,200 or more); (2) Every corporation subject to taxation under subtitle A; (3) Every estate the gross income of which for the taxable year is $600 or more; (4) Every trust having for the taxable year any taxable income, or having gross income of $600 or over, regardless of the amount of taxable income; and (5) Every estate or trust of which any beneficiary is a nonresident alien; except that subject to such conditions, limitations, and exceptions and under such regulations as may be prescribed by the Secretary or his delegate, nonresident alien individuals subject to the tax imposed by section 871 and foreign corporations subject to the tax imposed by §6011
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