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

Regulations last checked for updates: Apr 30, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

§ 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: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

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

cite as: 26 CFR 301.6037-1