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26 CFR 301.6038-1

§ 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.

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

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26 CFR 301.6038-1, § 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114157
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Full text

For provisions relating to information returns required of U.S. persons with respect to certain foreign corporations, see §§ 1.6038-1 and 1.6038-2 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.