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Pension Resource

Treas. Reg. § 54.6011-2

General requirement of return, statement, or list.
eCFR amendment effective 2016-12-30 · current · last amended by T.D. 9457, 74 FR 45999, Sept. 8, 2009
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Effective for any Form 8928 that is due on or after January 1, 2010, any person liable for tax under section 4980B, 4980D, 4980E, or 4980G of the Code shall file a return with respect to the tax on Form 8928. The return must include the information required by Form 8928 and the instructions issued with respect to it.
Source credit, amendments & notes

[T.D. 9457, 74 FR 45999, Sept. 8, 2009]

Treas. Reg. § 54.6011-2 — General requirement of return, statement, or list. · eCFR amendment effective 2016-12-30 · https://pensionresource.website/EAMain?content=EAMain.Law&id=cfr26-54.6011-2 · printed Oct 16, 2026
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EffectiveThroughSourceAmended by
Apr 1, 2010currenteCFR amendment effective 2016-12-30 run 6T.D. 9457, 74 FR 45999, Sept. 8, 2009View
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