26 C.F.R. § 301.6041-1 Returns of information regarding certain payments.
Title 26 - Internal Revenue
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).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6041-1 Returns of information regarding certain payments.