26 C.F.R. § 301.6051-1. - § 301.6051-1 Receipts for Employees.

Current as of May 27, 2026
Section 301.6051-1 - § 301.6051-1 Receipts for Employees.

§ 301.6051-1 Receipts for employees.

For provisions relating to statements for employees regarding remuneration paid during calendar year, see § 31.6051-1 of this chapter (Employment Tax Regulations).

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