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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

§ 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits.

Latest version.

§ 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.

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).

                    
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