26 C.F.R. § 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
Title 26 - Internal Revenue
For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see §1.6050A-1 of this chapter (Income Tax Regulations) and §301.6652–1 of this chapter (Regulations on Procedure and Administration). [T.D. 7716, 45 FR 57124, Aug. 27, 1980]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.