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 § 301.6043-1
26 CFR § 301.6043-1
Returns regarding liquidation, dissolution, termination, or contraction
June 25, 2020
CFR

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).

[T.D. 7563, 43 FR 40222, Sept. 11, 1978]

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§ 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits
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§ 301.6044-1 Returns of information regarding payments of patronage dividends

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