1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0
  6. subjgrp 54
  7. § 301.6037-1

View all text of Subjgrp 54 [§ 301.269B-1 - § 301.6114-1]

§ 301.6037-1 - Return of electing small business corporation.

For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax Regulations).

AUTHORITY: Section 301.1474-1 also issued under 26 U.S.C. 1474(f).

SOURCE: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

CITE AS: 26 CFR 301.6037-1