Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - INFORMATION AND RETURNSRETURNS AND RECORDS
RECORDS, STATEMENTS, AND SPECIAL RETURNS
Section 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits

26 C.F.R. § 301.6042-1

Download
PDF
Current through March 31, 2024
Section 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits

For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§ 1.6042-1 to 1.6042-4 , inclusive, of this chapter (Income Tax Regulations).

26 C.F.R. §301.6042-1