26 C.F.R. § 301.6037-1. - § 301.6037-1 Return of Electing Small Business Corporation.

Current as of May 27, 2026

Section 301.6037-1 - § 301.6037-1 Return of Electing Small Business Corporation.Section 301.6037-1 - § 301.6037-1 Return of Electing Small Business Corporation.

Section 301.6036-1 - § 301.6036-1 Notice Required of Executor or of Receiver or Other Like Fiduciary.Section 301.6037-2 - § 301.6037-2 Required Use of Electronic Form for Returns of Electing Small Business Corporation.

§ 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).

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