26 Cfr 301.6041-1

26 CFR 301.6041-1.pdf

Annual Summary and Transmittal of U.S. Information Returns

26 CFR 301.6041-1

OMB: 1545-0108

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eCFR — Code of Federal Regulations

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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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