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e-CFR Data is current as of November 19, 2009

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns

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§ 301.6037-1   Return of electing small business corporation.

For provisions relating to requirement of return of electing small business corporation, see §1.6037–1 of this chapter (Income Tax Regulations).

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