26 C.F.R. § 1.6012-6 Returns by political organizations.
Title 26 - Internal Revenue
(a) Requirement of return—(1) In general. For taxable years beginning after December 31, 1974, every political organization described in section 527(e)(1), and every fund described in section 527(f)(3) or section 527(g), and every organization described in section 501(c) and exempt from taxation under section 501(a) shall make a return of income within the time provided in section 6072(b), if a tax is imposed on such an organization or fund by section 527(b). (2) Taxable years beginning after December 31, 1971, and before January 1, 1975. For taxable years beginning after December 31, 1971, and before January 1, 1975, any political organization which would be described in section 527(e)(1) if such section applied to such years shall not be required to make a return if such organization would not be required to make a return under paragraph (a)(1) of this section. (b) Form of return. The return required by an organization or fund upon which a tax is imposed by section 527(b) shall be made on Form 1120–POL. [T.D. 7516, 42 FR 57312, Nov. 2, 1977; 43 FR 2721, Jan. 19, 1978]
Title 26: Internal Revenue
PART 1—INCOME TAXES
tax returns or statements
§ 1.6012-6 Returns by political organizations.
