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

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗

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).