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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Information and Returns |
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Records, Statements, and Special Returns |
§ 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance.
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§ 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
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).
[T.D. 7275, 38 FR 11346, May 7, 1973]