26 C.F.R. § 301.6049-1. - § 301.6049-1 Returns Regarding Payments of Interest.

Current as of May 27, 2026

Section 301.6049-1 - § 301.6049-1 Returns Regarding Payments of Interest.Section 301.6049-1 - § 301.6049-1 Returns Regarding Payments of Interest.

Section 301.6047-1 - § 301.6047-1 Information Relating to Certain Trusts and Annuity and Bond Purchase Plans.Section 301.6050A-1 - § 301.6050a-1 Information Returns Regarding Services Performed by Certain Crewmen on Fishing Boats.

§ 301.6049-1 Returns regarding payments of interest.

For provisions relating to the requirement of returns regarding payments of interest, see §§ 1.6049-1 to 1.6049-3, inclusive, of this chapter (Income Tax Regulations).

Marble can make mistakes. Please verify important details. We respect & protect your data.