26 C.F.R. § 301.6044-1

Returns of information regarding payments of patronage dividends.

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

Cite as 26 C.F.R. § 301.6044-1 (2026)

For provisions relating to the requirement of returns of information regarding payments of patronage dividends, see §§ 1.6044-1 to 1.6044-5, inclusive, of this chapter (Income Tax Regulations).
Cross-references to the CFR
1.6044-1
26 C.F.R. § 301.6044-1: Returns of information regarding payments of patronage dividends. | Justis AI