# Treas. Reg. § 301.6050A-1: Information returns regarding services performed by certain crewmen on fishing boats.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6050A-1>. Interprets 26 U.S.C. § 6050A.

For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see § 1.6050A-1 of this chapter (Income Tax Regulations) and § 301.6652-1 of this chapter (Regulations on Procedure and Administration). 

[T.D. 7716, 45 FR 57124, Aug. 27, 1980]