26 CFR 301.6037-1 - Return of electing small business corporation.

REGULATIONS

Regulations last checked for updates: Feb 13, 2026

Title 26 - Internal Revenue last revised: Feb 11, 2026

§ 301.6037-1 - Return of electing small business corporation.

For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax Regulations).

authority: 26 U.S.C. 7805.

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6037-1

.list_box li,p,.cm-search-info,.cm-search-detail,.abt span,.expand-collapse_top