26 C.F.R. § 301.6049-1 Returns regarding payments of interest.
Title 26 - Internal Revenue
For provisions relating to the requirement of returns regarding payments of interest, see §§1.6049–1 to 1.6049–3, inclusive, of this chapter (Income Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6049-1 Returns regarding payments of interest.