26 C.F.R. § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
Title 26 - Internal Revenue
For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§1.6052–1 and 1.6052–2 of this chapter (income tax regulations). [T.D. 7275, 38 FR 11346, May 7, 1973]
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
