§ 301.6044-1. Returns of information regarding payments of patronage dividends.
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/us/cfr/t26/s§ 301.6044-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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).