26 CFR 301.6052-1
§ 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6052-1, § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114170
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Full text
For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§ 1.6052-1 and 1.6052-2 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.