For provisions relating to the requirement of returns of information regarding payments of patronage dividends, see §§ 1.6044-1 to 1.6044-5 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6044-1
For provisions relating to the requirement of returns of information regarding payments of patronage dividends, see §§ 1.6044-1 to 1.6044-5 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6044-1