[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).