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 301.6044-1 - Returns of information regarding payments of patronage dividends

26 C.F.R. § 301.6044-1

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Current through May 31, 2024
Section 301.6044-1 - Returns of information regarding payments of patronage dividends

For provisions relating to the requirement of returns of information regarding payments of patronage dividends, see §§ 1.6044-1 to 1.6044-5 , inclusive, of this chapter (Income Tax Regulations).

26 C.F.R. §301.6044-1