{"data":{"id":"us/26-cfr-301.6038-1","jurisdiction":"us","citation":"26 CFR 301.6038-1","heading":"-1 Information returns required of U.S. persons with respect to certain foreign corporations.","body":"For provisions relating to information returns required of U.S. persons with respect to certain foreign corporations, see §§ 1.6038-1 and 1.6038-2 of this chapter (Income Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"f2ce9f6fcfc5315308c2e5e3b2cc0e3deb44784f8c37b3160c7e6fcead79108a","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6037-2","next":"us/26-cfr-301.6039-1"},"notice":"GroundRules: Original legal text. Not legal advice."}