26 C.F.R. § 1.6041-8. - § 1.6041-8 Cross-reference to Penalties.

Current as of January 1, 1970

Section 1.6041-8 - § 1.6041-8 Cross-reference to Penalties.Section 1.6041-8 - § 1.6041-8 Cross-reference to Penalties.

Section 1.6041-7 - § 1.6041-7 Magnetic Media Requirement.Section 1.6041-9 - § 1.6041-9 Coordination With Reporting Rules for Widely Held Fixed Investment Trusts Under § 1.671-5.

§ 1.6041-8 Cross-reference to penalties.

For provisions relating to the penalty provided for failure to file timely a correct information return required under section 6041(a) or (b), see § 301.6721-1 of this chapter (Procedure and Administration Regulations). For provisions relating to the penalty provided for failure to furnish timely a correct payee statement required under section 6041(d), see § 301.6722-1 of this chapter. See § 301.6724-1 of this chapter for the waiver of a penalty if the failure is due to reasonable cause and is not due to willful neglect.

[T.D. 8734, 62 FR 53474, Oct. 14, 1997]

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