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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Information and Returns |
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Records, Statements, and Special Returns |
§ 301.6043-1 - Returns regarding liquidation, dissolution, termination, or contraction.
Latest version.
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§ 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
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]