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Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter F - Procedure and Administration

Part 301 - Procedure and Administration

SubPart - Information and Returns

Records, Statements, and Special Returns

§ 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations.

Latest version.

§ 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.

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).

                    
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