Implements § 6042Open in workspace
Reg. § 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.
26 CFR § 301.6042-1eCFR, current through 2026-07-14
For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see , inclusive, of this chapter (Income Tax Regulations).
Source: decipher.legal/cfr/26/301.6042-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14