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 § 301.6044-1
26 CFR § 301.6044-1
Returns of information regarding payments of patronage dividends
June 25, 2020
CFR

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).

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§ 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction
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§ 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock

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