26 C.F.R. § 301.6044-1 Returns of information regarding payments of patronage dividends.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6044-1 Returns of information regarding payments of patronage dividends.