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

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6046-1>. Interprets 26 U.S.C. § 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.)