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26 CFR 301.6043-1

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

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

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26 CFR 301.6043-1, § 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114162
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Full text

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).

Legislative history

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