26 C.F.R. § 1.6050B-1. - § 1.6050b-1 Information Returns by Person Making Unemployment Compensation Payments.

Current as of January 1, 1970

Section 1.6050B-1 - § 1.6050b-1 Information Returns by Person Making Unemployment Compensation Payments.Section 1.6050B-1 - § 1.6050b-1 Information Returns by Person Making Unemployment Compensation Payments.

Section 1.6050A-1 - § 1.6050a-1 Reporting Requirements of Certain Fishing Boat Operators.Section 1.6050D-1 - § 1.6050d-1 Information Returns Relating to Energy Grants and Financing.

§ 1.6050B-1 Information returns by person making unemployment compensation payments.

For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85 (c)) aggregating $10 or more to any individual during any calendar year shall file a Form 1099UC in accordance with the instructions to such form.

[T.D. 7705, 45 FR 46070, July 9, 1980]

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