Title 26

SECTION 301.6042-1

301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.

§ 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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