26 C.F.R. § 301.6042-1. - § 301.6042-1 Returns of Information Regarding Payments of Dividends and Corporate Earnings and Profits.

Current as of May 27, 2026

Section 301.6042-1 - § 301.6042-1 Returns of Information Regarding Payments of Dividends and Corporate Earnings and Profits.Section 301.6042-1 - § 301.6042-1 Returns of Information Regarding Payments of Dividends and Corporate Earnings and Profits.

Section 301.6041-1 - § 301.6041-1 Returns of Information Regarding Certain Payments.Section 301.6043-1 - § 301.6043-1 Returns Regarding Liquidation, Dissolution, Termination, or Contraction.

§ 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).

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