1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter F - PROCEDURE AND ADMINISTRATION
  4. Part 301 - PROCEDURE AND ADMINISTRATION
  5. Subpart - Information and Returns
  6. Topic - Returns and Records
  7. Subtopic - records, statements, and special returns
  8. 26 CFR § 301.6041-1
26 CFR § 301.6041-1
Returns of information regarding certain payments
June 25, 2020
CFR

For provisions relating to the requirement of returns of information regarding certain payments, see §§1.6041-1 to 1.6041-6, inclusive, of this chapter (Income Tax Regulations).

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§ 301.6020-1 Returns prepared or executed by the Commissioner or other Internal Revenue Officers
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§ 301.6014-1 Income tax return—tax not computed by taxpayer

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