Section 6043 A Of The Internal Revenue Code

Tax return must file form 966 if required under section 6043 a.

Section 6043 a of the internal revenue code. Bloomberg tax is pleased to offer full text of the current internal revenue code free of charge. Section 6043 a of the internal revenue code says that corporations planning to dissolve must file a return providing details about the corporation and its dissolution plan. Findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system.

6043 c 2. 6043 a 1. But once whatever required state procedure to formalize dissolution is followed the corporation then has 30 days to file form 966 with the irs.

Income tax return of a foreign corporation or any other u s. A corporation that files a u s. A and added subsecs.

Box number see page 2 of instructions check type of return 1120 1120 l city or town state and zip code 1120 ic disc 1120s. In sum a corporate resolution is sufficient and no plan of liquidation has to be adopted if none is required under state law. Control as defined in section 304 c 1 of a corporation is acquired by any person or group of persons in a transaction or series of related transactions or.

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. 1 6043 1 return regarding corporate dissolution or liquidation. Internal revenue code 6043a.

6043 c 1. Liquidating etc transactions on westlaw. Required under section 6043 a of the internal revenue code department of the treasury internal revenue service name of corporation employer identification number number street and room or suite no.