26 C.F.R. § 301.6052-1. - § 301.6052-1 Information Returns and Statements Regarding Payment of Wages in the Form of Group-term Life Insurance.

Current as of May 27, 2026

Section 301.6052-1 - § 301.6052-1 Information Returns and Statements Regarding Payment of Wages in the Form of Group-term Life Insurance.Section 301.6052-1 - § 301.6052-1 Information Returns and Statements Regarding Payment of Wages in the Form of Group-term Life Insurance.

Section 301.6051-1 - § 301.6051-1 Receipts for Employees.Section 301.6056-1 - § 301.6056-1 Rules Relating to Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-sponsored Plans.

§ 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.

For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§ 1.6052-1 and 1.6052-2 of this chapter (income tax regulations).

$T.D. 7275, 38 FR 11346, May 7, 1973$

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