Treasury Regulations, Subchapter A, Sec. 1.6035-3
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Sec. 1.6035-3 Returns of 50-percent U.S. shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982
For rules relating to information returns required to be filed by shareholders of foreign personal holding companies for taxable years beginning before September 4, 1982, see section 6035(b) (as in effect before the enactment of the Tax Equity and Fiscal Responsibility Act of 1982) and 26 CFR 1.6035–2 (Revised as of April 1, 1961).
[T.D. 8028, 50 FR 23409, June 4, 1985]
