SECTION 6. TAX RETURN
Internal Revenue Bulletin 2003-32 · 2026-10-03 edition · updated 2026-10-04 · United States
OBLIGATIONS
Sec. 6.01. Form 1042 Filing Requirement 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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