[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.551-4]

[Page 285]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.551-4  Information in return.

    The information required by section 551(d) in the returns of certain 
United States shareholders relates only to the taxable year of a foreign 
personal holding company for which any part of such corporation's 
undistributed foreign personal holding company income must be included 
in gross income by the United States shareholder of whom the information 
is required. The information shall be submitted as a part of the income 
tax return in the form of a statement attached to the return.