26 C.F.R. § 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
Title 26 - Internal Revenue
For provisions relating to the requirement of returns of information regarding liquidations, dissolutions, terminations, or contracts, see §§l.6043–1, 1.6043–2, and 1.6043–3 of this chapter (Income Tax Regulations). [T.D. 7563, 43 FR 40222, Sept. 11, 1978]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.