26 C.F.R. § 301.6035-1 Returns of officers, directors, and shareholders of foreign personal holding companies.
Title 26 - Internal Revenue
For provisions relating to the requirement of returns by officers, directors, and shareholders of foreign personal holding companies, see §§1.6035–1 to 1.6035–3, inclusive, of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6035-1 Returns of officers, directors, and shareholders of foreign personal holding companies.