26 C.F.R. § 301.6037-1

Return of electing small business corporation.

Last amended: 2016Year: 2026Length: 21 wordsOfficial source

Cite as 26 C.F.R. § 301.6037-1 (2026)

For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax Regulations).
Cross-references to the CFR
1.6037-1
26 C.F.R. § 301.6037-1: Return of electing small business corporation. | Justis AI