CFR 26-1.6046-1T-2013 Internal Revenue. Part1:Income taxes(continued). Section1.6046-1T:Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock(temporary).
(a)(1) through (e)(4). [Reserved] For further guidance, see § 1.6046–1(a)(1) through (e)(4).
CFR 26-1.6046-1T-2013 history
2013CFR 26-1.6046-1T-2013 Internal Revenue. Part1:Income taxes(continued). Section1.6046-1T:Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock(temporary).