[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: 26CFR301.6038-1]

[Page 25]
 
                       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. 301.6038-1  Information returns required of U.S. persons with 
respect to certain foreign corporations.

    For provisions relating to information returns required of U.S. 
persons with respect to certain foreign corporations, see Sec. Sec. 
1.6038-1 and 1.6038-2 of this chapter (Income Tax Regulations).