26 C.F.R. § 301.6043-1. - § 301.6043-1 Returns Regarding Liquidation, Dissolution, Termination, or Contraction.

Current as of May 27, 2026

Section 301.6043-1 - § 301.6043-1 Returns Regarding Liquidation, Dissolution, Termination, or Contraction.Section 301.6043-1 - § 301.6043-1 Returns Regarding Liquidation, Dissolution, Termination, or Contraction.

Section 301.6042-1 - § 301.6042-1 Returns of Information Regarding Payments of Dividends and Corporate Earnings and Profits.Section 301.6044-1 - § 301.6044-1 Returns of Information Regarding Payments of Patronage Dividends.

§ 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.

For provisions relating to the requirement of returns of information regarding liquidations, dissolutions, terminations, or contracts, see §§ l.6043-1, 1.6043-2, and 1.6043-3 of this chapter (Income Tax Regulations).

$T.D. 7563, 43 FR 40222, Sept. 11, 1978$

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