26 C.F.R. § 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]

Official source