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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 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

26 C.F.R. § 301.6046-1

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Current through May 31, 2024
Section 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see §§ 1.6046-1 to 1.6046-3 , inclusive, of this chapter. (Income Tax Regulations.)

26 C.F.R. §301.6046-1