26 C.F.R. § 301.6051-1 Receipts for employees.
Title 26 - Internal Revenue
For provisions relating to statements for employees regarding remuneration paid during calendar year, see §31.6051–1 of this chapter (Employment Tax Regulations).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6051-1 Receipts for employees.
