26 C.F.R. § 301.6041-1

Returns of information regarding certain payments.

Last amended: 2016Year: 2026Length: 25 wordsOfficial source

Cite as 26 C.F.R. § 301.6041-1 (2026)

For provisions relating to the requirement of returns of information regarding certain payments, see §§ 1.6041-1 to 1.6041-6, inclusive, of this chapter (Income Tax Regulations).
Cross-references to the CFR
1.6041-1
26 C.F.R. § 301.6041-1: Returns of information regarding certain payments. | Justis AI