Treasury Regulations, Subchapter F, Sec. 301.6046-1
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Sec. 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see §§1.6046–1 to 1.6046–3, inclusive, of this chapter. (Income Tax Regulations.)
