26 C.F.R. § 1.6041-5. - § 1.6041-5 Information as to Actual Owner.

Current as of January 1, 1970

Section 1.6041-5 - § 1.6041-5 Information as to Actual Owner.Section 1.6041-5 - § 1.6041-5 Information as to Actual Owner.

Section 1.6041-4 - § 1.6041-4 Foreign-related Items and Other Exceptions.Section 1.6041-6 - § 1.6041-6 Returns Made on Forms 1096 and 1099 Under Section 6041; Contents and Time and Place for Filing.

§ 1.6041-5 Information as to actual owner.

When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be furnished upon demand of the person paying the income, and in default of compliance with such demand the payee becomes liable for the penalties provided. See section 7203.

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