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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6038-1>. Interprets 26 U.S.C. § 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).