StacksVerified U.S. federal law reference

26 CFR §301.6038-1 — -1 Information returns required of U.S. persons with respect to certain foreign corporations.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
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).