26 CFR § 301.6050A-1 - Information returns regarding services performed by certain crewmen on fishing boats.

---
identifier: "/us/cfr/t26/s301.6050A-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6050A-1 - Information returns regarding services performed by certain crewmen on fishing boats."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6050A-1"
section_name: "Information returns regarding services performed by certain crewmen on fishing boats."
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"
---


# 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.

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).

[T.D. 7716, 45 FR 57124, Aug. 27, 1980]