26 CFR § 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations.

---
identifier: "/us/cfr/t26/s301.6038-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6038-1 - Information returns required of U.S. persons with respect to certain foreign corporations."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6038-1"
section_name: "Information returns required of U.S. persons with respect to certain foreign corporations."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---


# 301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.

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).