26 CFR §301.6043-1 — -1 Returns regarding liquidation, dissolution, termination, or contraction.

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

For provisions relating to the requirement of returns of information regarding liquidations, dissolutions, terminations, or contracts, see §§ l.6043-1, 1.6043-2, and 1.6043-3 of this chapter (Income Tax Regulations).