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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 |
§ 301.6050A-1 - Information returns regarding services performed by certain crewmen on fishing boats.
Latest version.
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§ 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
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]