26 CFR §301.6050A-1 — A-1 Information returns regarding services performed by certain crewmen on fishing boats.
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 services performed by certain crewmen on fishing boats, see § 1.6050A-1 of this chapter (Income Tax Regulations) and § 301.6652-1 of this chapter (Regulations on Procedure and Administration).