26 C.F.R. § 301.6051-1. - § 301.6051-1 Receipts for Employees.
Current as of May 27, 2026
§ 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).
Marble can make mistakes. Please verify important details. We respect & protect your data.