26 C.F.R. § 301.6049-1

Returns regarding payments of interest.

Last amended: 2016Year: 2026Length: 24 wordsOfficial source

Cite as 26 C.F.R. § 301.6049-1 (2026)

For provisions relating to the requirement of returns regarding payments of interest, see §§ 1.6049-1 to 1.6049-3, inclusive, of this chapter (Income Tax Regulations).
Cross-references to the CFR
1.6049-1
26 C.F.R. § 301.6049-1: Returns regarding payments of interest. | Justis AI