Treasury Regulations · 26 CFR
§ 301.6038-1. Information returns required of U.S. persons with respect to certain foreign corporations.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6038
Cite as 26 CFR § 301.6038-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6038
- Length
- 29 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For provisions relating to information returns required of U.S. persons with respect to certain foreign corporations, see §§ 1.6038-1 and 1.6038-2 of this chapter (Income Tax Regulations).
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 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.
- § 301.6041-1 Returns of information regarding certain payments.
- § 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.