General Requirement

General Requirement

In Legislation

General Requirement in the U.S. Code: Title 26, Subtitle F, Chapter 61, Subchapter A, Part II, Subpart A

The current, permanent, in-force federal laws regulating general requirement are compiled in the United States Code under Title 26, Subtitle F, Chapter 61, Subchapter A, Part II, Subpart A. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including general requirement) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax Returns of the US Code, including general requirement) by chapter and subchapter.