26 C.F.R. § 301.6052-1

Information returns and statements regarding payment of wages in the form of group-term life insurance.

Last amended: 2016Year: 2026Length: 42 wordsOfficial source

Cite as 26 C.F.R. § 301.6052-1 (2026)

For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§ 1.6052-1 and 1.6052-2 of this chapter (income tax regulations). [T.D. 7275, 38 FR 11346, May 7, 1973]
Cross-references to the CFR
1.6052-1
26 C.F.R. § 301.6052-1: Information returns and statements regarding payment of wages in the form of group-term life insurance. | Justis AI