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

Regulations last checked for updates: Aug 05, 2025

Title 26 - Internal Revenue last revised: Jul 11, 2025

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: 26 U.S.C. 7805.

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

cite as: 26 CFR 301.6050A-1