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26 CFR §48.4101-2 — -2 Information reporting.

Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
  1. (a)In general. Each information report under section 4101(d) must be—
    1. (1)Made in the form required by the Commissioner;
    2. (2)Made for a period of one calendar month; and
    3. (3)Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.
  2. (b)Effective date. This section is applicable after March 30, 2000.