1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - information returns
  6. 26 CFR § 1.6041-5
26 CFR § 1.6041-5
Information as to actual owner
June 25, 2020
CFR

When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be furnished upon demand of the person paying the income, and in default of compliance with such demand the payee becomes liable for the penalties provided. See section 7203.

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§ 1.6031(c)-2T Nominee reporting of REMIC information (temporary). [Reserved]
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§ 1.6050H-3 Information reporting of mortgage insurance premiums

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