Sec. 56.6001-1 Notice or regulations requiring records, statements, and special returns.

(a) In general.

The provisions of section 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 section 53.6001-1 as a reference to chapter 41.

(b) Cross references.

See section 56.4911-6 for general information on records of lobbying expenditures. See sections 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.