yourstate.us
Home / United States / 26 CFR
26 CFR 301.6049-1

§ 301.6049-1 Returns regarding payments of interest.

United States · 26 CFR — Internal Revenue · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 CFR 301.6049-1, § 301.6049-1 Returns regarding payments of interest, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114166
Permanent ID
ys:prov:114166@1
SHA-256
acd606e505857c0e76f8bc3f7666f77bd9dd2b499fcafca16626ef9c97f5d4cc

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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).

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.