[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).