26 C.F.R. § 301.6049-1

Current through May 31, 2024
Section 301.6049-1 - Returns regarding payments of interest

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