Code Section 6041

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Guidance

26 USC 6041 Information at source

§ 1.6041-1 Return of information as to payments of $600 or more.

§ 1.6041-2 Return of information as to payments to employees

§ 1.6041-3 Payments for which no return of information is required under section 6041

§ 1.6041-4 Foreign-related items and other exceptions.

§ 1.6041-5 Information as to actual owner.

§ 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing

§ 1.6041-7 Magnetic media requirement.

§ 1.6041-8 Cross-reference to penalties

§ 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under 1.671-5.