[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: 26CFR301.6043-1] [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. 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction. For provisions relating to the requirement of returns of information regarding liquidations, dissolutions, terminations, or contracts, see Sec. Sec. l.6043-1, 1.6043-2, and 1.6043-3 of this chapter (Income Tax Regulations). [T.D. 7563, 43 FR 40222, Sept. 11, 1978]