26 CFR 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations.

Regulations last checked for updates: Jun 18, 2024

Title 26 - Internal Revenue last revised: Jun 14, 2024

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations.

For provisions relating to information returns required of U.S. persons with respect to certain foreign corporations, see §§ 1.6038-1 and 1.6038-2 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 301.6038-1