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

eCFR as of 2026-10-19 · Interprets § 6038

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).