{"data":{"id":"us/26-cfr-301.6050a-1","jurisdiction":"us","citation":"26 CFR 301.6050A-1","heading":"A-1 Information returns regarding services performed by certain crewmen on fishing boats.","body":"For provisions relating to the requirement of returns of information regarding services performed by certain crewmen on fishing boats, see § 1.6050A-1 of this chapter (Income Tax Regulations) and § 301.6652-1 of this chapter (Regulations on Procedure and Administration).","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":"4c26cc17409eb8f44c5b3232a6ece6dc691adba42b0ab6c3da0c6ca0dca9d8ee","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6049-1","next":"us/26-cfr-301.6050m-1"},"notice":"GroundRules: Original legal text. Not legal advice."}