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Implements § 6033Open in workspace

Reg. § 301.6033-1 Returns by exempt organizations.

26 CFR § 301.6033-1eCFR, current through 2026-07-14

For provisions relating to the requirement of returns by exempt organizations, see (Income Tax Regulations).

Regulations under § 6033 (8)

  • Reg. § 1.6033-1Returns by exempt organizations; taxable years beginning before January 1, 1970.
  • Reg. § 1.6033-2Returns by exempt organizations and returns by certain nonexempt organizations.
  • Reg. § 1.6033-3Additional provisions relating to private foundations.
  • Reg. § 1.6033-4Required filing in electronic form for returns by organizations required to file returns under section 6033.
  • Reg. § 1.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions.
  • Reg. § 1.6033-6Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006).
  • Reg. § 301.6033-4Required filing in electronic form for returns by organizations required to file returns under section 6033.
  • Reg. § 301.6033-5Disclosure by tax-exempt entities that are parties to certain reportable transactions.
← Reg. § 301.6032-1Returns of banks with respect to common trust funds.Reg. § 301.6033-4 →Required filing in electronic form for returns by organizations required to file returns under section 6033.