26 CFR § 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

---
identifier: "/us/cfr/t26/s301.6046-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6046-1 - Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6046-1"
section_name: "Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock."
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"
---


# 301.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

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.)