26 CFR 301.6050A-1 - Information returns regarding services performed by certain crewmen on fishing boats.

Regulations last checked for updates: Jan 13, 2026

Title 26 - Internal Revenue last revised: Dec 16, 2026

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

§ 301.6050A-1 - Information returns regarding services performed by certain crewmen on fishing boats.

For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see § 1.6050A-1 of this chapter (Income Tax Regulations) and § 301.6652-1 of this chapter (Regulations on Procedure and Administration).

[T.D. 7716, 45 FR 57124, Aug. 27, 1980]

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 301.6050A-1