Treasury Regulations (26 C.F.R.)
26 CFR § 1.6043-1
Return regarding corporate dissolution or liquidation.
# (a) Requirement of returns.
Within 30 days after the adoption of any resolution or plan for or in respect of the dissolution of a corporation or the liquidation of the whole or any part of its capital stock, the corporation shall file a return on Form 966, containing the information required by paragraph (b) of this section and by such form. Such return shall be filed with the district director for the district in which the income tax return of the corporation is filed. Further, if after the filing of a Form 966 there is an amendment of or supplement to the resolution or plan, an additional Form 966, based on the resolution or plan as amended or supplemented, must be filed within 30 days after the adoption of such amendment or supplement. A return must be filed under section 6043 and this section in respect of a liquidation whether or not any part of the gain or loss to the shareholders upon the liquidation is recognized under the provisions of section 1002.
# (b)
Contents of return—(1) In general. There shall be attached to and made a part of the return required by section 6043 and paragraph (a) of this section a certified copy of the resolution or plan, together with any amendments thereof or supplements thereto, and such return shall in addition contain the following information:
(i) The name and address of the corporation;
(ii) The place and date of incorporation;
(iii) The date of the adoption of the resolution or plan and the dates of any amendments thereof or supplements thereto; and
(iv) The internal revenue district in which the last income tax return of the corporation was filed and the taxable year covered thereby.
(2) Returns in respect of amendments or supplements. If a return has been filed pursuant to section 6043 and this section, any additional return made necessary by an amendment of or a supplement to the resolution or plan will be deemed sufficient if it gives the date the prior return was filed and contains a duly certified copy of the amendment or supplement and all other information required by this section and by Form 966 which was not given in the prior return.
[T.D. 6500, 25 FR 12108, Nov. 26, 1960, as amended by T.D. 6949, 33 FR 5531, Apr. 9, 1968; T.D. 7926, 48 FR 55847, Dec. 16, 1983]
Source: view the official text
In this part (40 sections)
- 1.6038D-8 · Penalties for failure to disclose.
- 1.6039-1 · Returns required in connection with certain options.
- 1.6039-2 · Statements to persons with respect to whom information is…
- 1.6039I-1 · Reporting of certain employer-owned life insurance…
- 1.6041-1 · Return of information as to payments of $600 or more.
- 1.6041-2 · Return of information as to payments to employees.
- 1.6041-3 · Payments for which no return of information is required…
- 1.6041-4 · Foreign-related items and other exceptions.
- 1.6041-5 · Information as to actual owner.
- 1.6041-6 · Returns made on Forms 1096 and 1099 under section 6041;…
- 1.6041-7 · Magnetic media requirement.
- 1.6041-8 · Cross-reference to penalties.
- 1.6041-9 · Coordination with reporting rules for widely held fixed…
- 1.6041-10 · Return of information as to payments of winnings from…
- 1.6041A-1 · Returns regarding payments of remuneration for services and…
- 1.6042-1 · Return of information as to dividends paid in calendar years…
- 1.6042-2 · Returns of information as to dividends paid.
- 1.6042-3 · Dividends subject to reporting.
- 1.6042-4 · Statements to recipients of dividend payments.
- 1.6042-5 · Coordination with reporting rules for widely held fixed…
- 1.6043-1 · Return regarding corporate dissolution or liquidation.
- 1.6043-2 · Return of information respecting distributions in…
- 1.6043-3 · Return regarding liquidation, dissolution, termination, or…
- 1.6043-4 · Information returns relating to certain acquisitions of…
- 1.6044-1 · Returns of information as to patronage dividends with…
- 1.6044-2 · Returns of information as to payments of patronage dividends.
- 1.6044-3 · Amounts subject to reporting.
- 1.6044-4 · Exemption for certain consumer cooperatives.
- 1.6044-5 · Statements to recipients of patronage dividends.
- 1.6045-0 · Table of contents.
- 1.6045-1 · Returns of information of brokers and barter exchanges.
- 1.6045-2 · Furnishing statement required with respect to certain…
- 1.6045-3 · Information reporting for an acquisition of control or a…
- 1.6045-4 · Information reporting on real estate transactions.
- 1.6045-5 · Information reporting on payments to attorneys.
- 1.6045A-1 · Statements of information required in connection with…
- 1.6045B-1 · Returns relating to actions affecting basis of securities.
- 1.6046-1 · Returns as to organization or reorganization of foreign…
- 1.6046A-1 · Return requirement for United States persons who acquire or…
- 1.6046-2 · Returns as to foreign corporations which are created or…