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

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

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).