For provisions relating to the requirement of returns regarding payments of interest, see §§ 1.6049-1 to 1.6049-3 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6049-1
For provisions relating to the requirement of returns regarding payments of interest, see §§ 1.6049-1 to 1.6049-3 , inclusive, of this chapter (Income Tax Regulations).
26 C.F.R. §301.6049-1