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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 301.6043-1 - Returns regarding liquidation, dissolution, termination, or contraction

26 C.F.R. § 301.6043-1

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Current through May 31, 2024
Section 301.6043-1 - Returns regarding liquidation, dissolution, termination, or contraction

For provisions relating to the requirement of returns of information regarding liquidations, dissolutions, terminations, or contracts, see §§ l.6043-1, 1.6043-2, and 1.6043-3 of this chapter (Income Tax Regulations).

26 C.F.R. §301.6043-1

T.D. 7563, 43 FR 40222, Sept. 11, 1978