# Treas. Reg. § 301.6042-1: Returns of information regarding payments of dividends and corporate earnings and profits.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6042-1>. Interprets 26 U.S.C. § 6042.

For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§ 1.6042-1 to 1.6042-4, inclusive, of this chapter (Income Tax Regulations).