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Index  » Subchapter F  » Reg. 301.6037-1

Reg. 301.6037-1
Return of electing small business corporation

January 1, 2023

§ 301.6036-1 « Browse » § 301.6037-2

See related I.R.C. 6037

Treas. Reg. § 301.6037-1.  Return of electing small business corporation

For provisions relating to requirement of return of electing small business corporation, see ยง 1.6037-1 of this chapter (Income Tax Regulations).


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