[Code of Federal Regulations]
[Title 26, Volume 17]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR54.6011-1]

[Page 356]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 54_PENSION EXCISE TAXES--Table of Contents
 
Sec. 54.6011-1  General requirement of return, statement, or list.

    (a) Minimum funding standards or excess contributions for self-
employed individuals and section 403(b)(7)(A) custodial accounts. Any 
employer or individual liable for tax under section 4971, 4972 or 
4973(a)(2) (for a custodial account under section 403(b)(7)(A)) shall 
file an annual return on Form 5330 and shall include therein the 
information required by such form and the instructions issued with 
respect thereto.
    (b) Tax on prohibited transactions. Every disqualified person (as 
defined in section 4975(e)(2)) liable for the tax imposed under section 
4975(a) with respect to a prohibited transaction shall file an annual 
return on Form 5330 and shall include therein the information required 
by such form and the instructions issued with respect thereto. The 
annual return on Form 5330 shall be filed with respect to each 
prohibited transaction and for each taxable year (or part thereof) of 
the disqualified person in the taxable period (as defined in section 
4975(f)(2)) beginning on the date on which such prohibited transaction 
occurs.

[T.D. 7838, 47 FR 44249, Oct. 7, 1982]