26 CFR 301.6050A-1
§ 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6050A-1, § 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114167
- Permanent ID
ys:prov:114167@1- SHA-256
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Full text
For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see § 1.6050A-1 of this chapter (Income Tax Regulations) and § 301.6652-1 of this chapter (Regulations on Procedure and Administration).
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.