26 C.F.R. § 301.6037-1 Return of electing small business corporation.
Title 26 - Internal Revenue
For provisions relating to requirement of return of electing small business corporation, see §1.6037–1 of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6037-1 Return of electing small business corporation.