26 C.F.R. § 301.6038-1

Information returns required of U.S. persons with respect to certain foreign corporations.

Last amended: 2016Year: 2026Length: 27 wordsOfficial source

Cite as 26 C.F.R. § 301.6038-1 (2026)

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).
Cross-references to the CFR
1.6038-1
26 C.F.R. § 301.6038-1: Information returns required of U.S. persons with respect to certain foreign corporations. | Justis AI