[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6035-1] [Page 23] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns Sec. 301.6035-1 Returns of officers, directors, and shareholders of foreign personal holding companies. For provisions relating to the requirement of returns by officers, directors, and shareholders of foreign personal holding companies, see Sec. Sec. 1.6035-1 to 1.6035-3, inclusive, of this chapter (Income Tax Regulations).