§ 301.6037-1. Return of electing small business corporation.

Other regulations under § 6037

• § 1.6037-1 Return of electing small business corporation.
• § 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations.
• § 301.6037-2 Required use of electronic form for returns of electing small business corporation.

Cross-references

Computed from the citations in the text of 26 CFR.

Regulations it cites

• § 1.6037-1 Return of electing small business corporation.

Where it sits in 26 CFR

1. Subchapter F Procedure and administration
2. Part 301 Procedure and administration
3. Subpart ECFR1b5d05d4bfe19f9 Information and Returns
4. Records, statements, and special returns

Nearby sections

• § 301.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033.
• § 301.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions.
• § 301.6034-1 Returns by trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c).
• § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
• § 301.6037-1 Return of electing small business corporation.
• § 301.6037-2 Required use of electronic form for returns of electing small business corporation.
• § 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.
• § 301.6039-1 Information returns and statements required in connection with certain options.
• § 301.6039E-1 Information reporting by passport applicants.