26 CFR 301.6046-1
§ 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6046-1, § 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114164
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Full text
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.)
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.