26 Cfr 301.6041-1

eCFR — Code of Federal Regulations

Page 1 of 1

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
§301.6041-1 Returns of information regarding certain payments.
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).
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https://www.ecfr.gov/cgi-bin/text-idx?SID=db28280c90755d4daf9e00bf872cd291&mc=tru... 5/3/2018