[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: 26CFR301.6050A-1] [Page 26] 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. 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats. For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see Sec. 1.6050A-1 of this chapter (Income Tax Regulations) and Sec. 301.6652-1 of this chapter (Regulations on Procedure and Administration). [T.D. 7716, 45 FR 57124, Aug. 27, 1980]