Treasury Regulations · 26 CFR
§ 301.6046-1. Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
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. § 6046
Cite as 26 CFR § 301.6046-1
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. § 6046
- Length
- 37 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see §§ 1.6046-1 to 1.6046-3, inclusive, 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
- § 301.6041-1 Returns of information regarding certain payments.
- § 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
- § 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction.
- § 301.6044-1 Returns of information regarding payments of patronage dividends.
- § 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- § 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans.
- § 301.6049-1 Returns regarding payments of interest.
- § 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
- § 301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.