26 C.F.R. § 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
Title 26 - Internal Revenue
For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§1.6042–1 to 1.6042–4, inclusive, of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
