26 C.F.R. § 301.6044-1. - § 301.6044-1 Returns of Information Regarding Payments of Patronage Dividends.

Current as of May 27, 2026

Section 301.6044-1 - § 301.6044-1 Returns of Information Regarding Payments of Patronage Dividends.Section 301.6044-1 - § 301.6044-1 Returns of Information Regarding Payments of Patronage Dividends.

Section 301.6043-1 - § 301.6043-1 Returns Regarding Liquidation, Dissolution, Termination, or Contraction.Section 301.6046-1 - § 301.6046-1 Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock.

§ 301.6044-1 Returns of information regarding payments of patronage dividends.

For provisions relating to the requirement of returns of information regarding payments of patronage dividends, see §§ 1.6044-1 to 1.6044-5, inclusive, of this chapter (Income Tax Regulations).

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