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26 CFR §301.6044-1 — -1 Returns of information regarding payments of patronage dividends.

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 payments of patronage dividends, see §§ 1.6044-1 to 1.6044-5, inclusive, of this chapter (Income Tax Regulations).