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20 CFR 438.210

§ 438.210 Reporting.

United States · 20 CFR — Employees' Benefits · Status: effective

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20 CFR 438.210, § 438.210 Reporting, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/80176
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Full text

No reporting is required with respect to payments of reasonable compensation made to regularly employed officers or employees of a person.

Legislative history

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