1. Regulations
  2. title 26
  3. chapter I-i19
  4. part 301
  5. subpart 0
  6. subjgrp 54
  7. § 301.6042-1

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

§ 301.6042-1 - Returns of information regarding payments of dividends and corporate earnings and profits.

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).

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 301.6042-1