26 C.F.R. § 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
Title 26 - Internal Revenue
For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see §§1.6046–1 to 1.6046–3, inclusive, of this chapter. (Income Tax Regulations.)
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.