[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: 26CFR301.6042-1]

[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. 301.6042-1  Returns of information regarding payments of dividends 
and corporate earnings and profits.

    For provisions relating to the requirement of returns of information 
regarding payments of dividends and corporate earnings and profits, see 
Sec. Sec. 1.6042-1 to 1.6042-4, inclusive, of this chapter (Income Tax 
Regulations).