26 C.F.R. § 301.6042-1

Returns of information regarding payments of dividends and corporate earnings and profits.

Last amended: 2016Year: 2026Length: 31 wordsOfficial source

Cite as 26 C.F.R. § 301.6042-1 (2026)

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).
Cross-references to the CFR
1.6042-1
26 C.F.R. § 301.6042-1: Returns of information regarding payments of dividends and corporate earnings and profits. | Justis AI