26 CFR 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

Regulations last checked for updates: Feb 13, 2026

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

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

§ 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see §§ 1.6046-1 to 1.6046-3, inclusive, 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 301.6046-1