# Treas. Reg. § 301.6043-1: Returns regarding liquidation, dissolution, termination, or contraction.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6043-1>. Interprets 26 U.S.C. § 6043.

For provisions relating to the requirement of returns of information regarding liquidations, dissolutions, terminations, or contracts, see §§ l.6043-1, 1.6043-2, and 1.6043-3 of this chapter (Income Tax Regulations). 

[T.D. 7563, 43 FR 40222, Sept. 11, 1978]