Treasury Regulations · 26 CFR
§ 301.6050A-1. Information returns regarding services performed by certain crewmen on fishing boats.
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. § 6050A
Cite as 26 CFR § 301.6050A-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- August 27, 1980 by T.D. 7716
- Issued under
- 26 U.S.C. § 6050A
- Length
- 47 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 2 regulations; cited by 0
For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see § 1.6050A-1 of this chapter (Income Tax Regulations) and § 301.6652-1 of this chapter (Regulations on Procedure and Administration).
[T.D. 7716, 45 FR 57124, Aug. 27, 1980]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7716 (45 FR 57124)
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
- § 301.6044-1 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.
- § 301.6051-1 Receipts for employees.
- § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
- § 301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.