26 CFR 1.6041-5
§ 1.6041-5 Information as to actual owner.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 1.6041-5, § 1.6041-5 Information as to actual owner, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112109
- Permanent ID
ys:prov:112109@1- SHA-256
4742ad5334b82773a814f701ea6a5247f398bcdc73f0fdd05d89a41acd9cea49
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.