Treasury Regulations, Subchapter F, Sec. 301.6043-1
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Sec. 301.6043-1 Returns regarding liquidation, dissolution, termination, or contraction
For provisions relating to the requirement of returns of information regarding liquidations, dissolutions, terminations, or contracts, see §§l.6043–1, 1.6043–2, and 1.6043–3 of this chapter (Income Tax Regulations).
[T.D. 7563, 43 FR 40222, Sept. 11, 1978]
