Title 26

SECTION 301.6044-1

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

§ 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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