Treas. Reg. § 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

eCFR as of 2026-10-19 · Interprets § 6046

For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see §§ 1.6046-1 to 1.6046-3, inclusive, of this chapter. (Income Tax Regulations.)