26 C.F.R. § 301.6038-1. - § 301.6038-1 Information Returns Required of U.s. Persons With Respect to Certain Foreign Corporations.

Current as of September 25, 2026

Section 301.6038-1 - § 301.6038-1 Information Returns Required of U.s. Persons With Respect to Certain Foreign Corporations.Section 301.6038-1 - § 301.6038-1 Information Returns Required of U.s. Persons With Respect to Certain Foreign Corporations.

Section 301.6037-2 - § 301.6037-2 Required Use of Electronic Form for Returns of Electing Small Business Corporation.Section 301.6039-1 - § 301.6039-1 Information Returns and Statements Required in Connection With Certain Options.

§ 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations. For provisions relating to information returns required of U.S. persons with respect to certain foreign corporations, see §§ 1.6038-1 and 1.6038-2 of this chapter (Income Tax Regulations).

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