SECTION 6. TAX RETURN OBLIGA-

Internal Revenue Bulletin 2002-24 · 2026-10-03 edition · updated 2026-10-04 · United States

TIONS

Sec. 6.01. Form 1042 Filing Require ment Sec. 6.02. Form 1042-S Reporting:

General Rule Sec. 6.03. Form 1042-S Reporting:

Special Rule for PR Election Sec. 6.04. Form 3520–A Filing

Requirement Sec. 6.05. Retention of Returns

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▸Contents — Internal Revenue Bulletin 2002-24

Internal Revenue Bulletin 2002-24

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