1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6037-1
26 CFR § 301.6037-1
Return of electing small business corporation
June 25, 2020
CFR

For provisions relating to requirement of return of electing small business corporation, see §1.6037-1 of this chapter (Income Tax Regulations).

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§ 301.6036-1 Notice required of executor or of receiver or other like fiduciary
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§ 301.6037-2 Required use of magnetic media for returns of electing small business corporation

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