26 C.F.R. § 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
