26 C.F.R. § 48.4101-2
Information reporting.
Cite as 26 C.F.R. § 48.4101-2 (2026)
(a)
In general.
Each information report under section 4101(d) must be—
(1) Made in the form required by the Commissioner;
(2) Made for a period of one calendar month; and
(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.
(b)
Effective date.
This section is applicable after March 30, 2000.
[T.D. 8879, 65 FR 17160, Mar. 31, 2000]