For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§ 1.6042-1 to 1.6042-4 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6042-1
For provisions relating to the requirement of returns of information regarding payments of dividends and corporate earnings and profits, see §§ 1.6042-1 to 1.6042-4 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6042-1