CFR / 
Title 26
 / Part 301
 / 
Sec. 301.6046-1 Returns as to organization or reorganization
For provisions relating to requirement of returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock, see Sec. Sec. 1.6046-1 to 1.6046-3, inclusive, of this chapter. (Income Tax Regulations.)