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Code · CFR · Title 26 — Internal Revenue · Part 301 · § 301.6038-1

§ 301.6038-1. Information returns required of U.S. persons with respect to certain foreign corporations.

27 words·~1 min read·/us/cfr/t26/s§ 301.6038-1·

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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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