26 C.F.R. § 301.6041-1. - § 301.6041-1 Returns of Information Regarding Certain Payments.

Current as of May 27, 2026

Section 301.6041-1 - § 301.6041-1 Returns of Information Regarding Certain Payments.Section 301.6041-1 - § 301.6041-1 Returns of Information Regarding Certain Payments.

Section 301.6039E-1 - § 301.6039e-1 Information Reporting by Passport Applicants.Section 301.6042-1 - § 301.6042-1 Returns of Information Regarding Payments of Dividends and Corporate Earnings and Profits.

§ 301.6041-1 Returns of information regarding certain payments.

For provisions relating to the requirement of returns of information regarding certain payments, see §§ 1.6041-1 to 1.6041-6, inclusive, of this chapter (Income Tax Regulations).

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