Information and Returns›records, statements, and special returns

§ 301.6042-1 Returns of information regarding payments of dividends and corporate…

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§ 1.6042-1 to 1.6042-4, inclusive, of this chapter (Income Tax Regulations).

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration

26 C.F.R. Part 301 — Procedure And Administration

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