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).
26 C.F.R. §301.6041-1
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).
26 C.F.R. §301.6041-1