# Treas. Reg. § 301.6037-1: Return of electing small business corporation.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6037-1>. Interprets 26 U.S.C. § 6037.

For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax Regulations).