[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.)