{"data":{"id":"us/26-cfr-301.6046-1","jurisdiction":"us","citation":"26 CFR 301.6046-1","heading":"-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.","body":"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.)","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":"a95de6c4cd9df9759f13e30ef9590a8d9c5ab0a82dee34d7985d8b4dd1964438","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6044-1","next":"us/26-cfr-301.6047-1"},"notice":"GroundRules: Original legal text. Not legal advice."}