[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: 26CFR301.6046-1] [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. 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see Sec. Sec. 1.6046-1 to 1.6046-3, inclusive, of this chapter. (Income Tax Regulations.)