Implements § 6046Open in workspace
Reg. § 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
26 CFR § 301.6046-1eCFR, current through 2026-07-14
For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see , inclusive, of this chapter. (Income Tax Regulations.)
Source: decipher.legal/cfr/26/301.6046-1 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14