26 CFR 301.6037-1

§ 301.6037-1 Return of electing small business corporation.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6037-1, § 301.6037-1 Return of electing small business corporation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114155
Permanent ID: ys:prov:114155@1
SHA-256: c8e9def1c41267a4bd82cd3c245f8a32282062c290f9c485f3e697ae11e14e0c

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Full text

For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax Regulations).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.