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- 26 CFR 1.6043-3 · -3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a).
- 26 CFR 1.6043-4 · -4 Information returns relating to certain acquisitions of control and changes in capital structure.
- 26 CFR 1.6044-1 · -1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963.
- 26 CFR 1.6044-2 · -2 Returns of information as to payments of patronage dividends.
- 26 CFR 1.6044-3 · -3 Amounts subject to reporting.
- 26 CFR 1.6044-4 · -4 Exemption for certain consumer cooperatives.
- 26 CFR 1.6044-5 · -5 Statements to recipients of patronage dividends.
- 26 CFR 1.6045-0 · -0 Table of contents.
- 26 CFR 1.6045-1 · -1 Returns of information of brokers and barter exchanges.
- 26 CFR 1.6045-2 · -2 Furnishing statement required with respect to certain substitute payments.
- 26 CFR 1.6045-3 · -3 Information reporting for an acquisition of control or a substantial change in capital structure.
- 26 CFR 1.6045-4 · -4 Information reporting on real estate transactions.
- 26 CFR 1.6045-5 · -5 Information reporting on payments to attorneys.
- 26 CFR 1.6045A-1 · A-1 Statements of information required in connection with transfers of securities.
- 26 CFR 1.6045B-1 · B-1 Returns relating to actions affecting basis of securities.
- 26 CFR 1.6046-1 · -1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
- 26 CFR 1.6046A-1 · A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially.
- 26 CFR 1.6046-2 · -2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963.
- 26 CFR 1.6046-3 · -3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.
- 26 CFR 1.6047-1 · -1 Information to be furnished with regard to employee retirement plan covering an owner-employee.
- 26 CFR 1.6047-2 · -2 Information relating to qualifying longevity annuity contracts.
- 26 CFR 1.6049-1 · -1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
- 26 CFR 1.6049-2 · -2 Interest and original issue discount subject to reporting in calendar years before 1983.
- 26 CFR 1.6049-3 · -3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
- 26 CFR 1.6049-4 · -4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
- 26 CFR 1.6049-5 · -5 Interest and original issue discount subject to reporting after December 31, 1982.
- 26 CFR 1.6049(d)-5T · (d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
- 26 CFR 1.6049-6 · -6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
- 26 CFR 1.6049-7 · -7 Returns of information with respect to REMIC regular interests and collateralized debt obligations.
- 26 CFR 1.6049-8 · -8 Interest and original issue discount paid to certain nonresident aliens.
- 26 CFR 1.6049-9 · -9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
- 26 CFR 1.6049-10 · -10 Reporting of original issue discount on a tax-exempt obligation.
- 26 CFR 1.6050A-1 · A-1 Reporting requirements of certain fishing boat operators.
- 26 CFR 1.6050B-1 · B-1 Information returns by person making unemployment compensation payments.
- 26 CFR 1.6050D-1 · D-1 Information returns relating to energy grants and financing.
- 26 CFR 1.6050E-1 · E-1 Reporting of State and local income tax refunds.
- 26 CFR 1.6050H-0 · H-0 Table of contents.
- 26 CFR 1.6050H-1 · H-1 Information reporting of mortgage interest received in a trade or business from an individual.
- 26 CFR 1.6050H-2 · H-2 Time, form, and manner of reporting interest received on qualified mortgage.
- 26 CFR 1.6050H-3 · H-3 Information reporting of mortgage insurance premiums.
- 26 CFR 1.6050I-0 · I-0 Table of contents.
- 26 CFR 1.6050I-1 · I-1 Returns relating to cash in excess of $10,000 received in a trade or business.
- 26 CFR 1.6050I-2 · I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks.
- 26 CFR 1.6050J-1T · J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary).
- 26 CFR 1.6050K-1 · K-1 Returns relating to sales or exchanges of certain partnership interests.
- 26 CFR 1.6050L-1 · L-1 Information return by donees relating to certain dispositions of donated property.
- 26 CFR 1.6050L-2 · L-2 Information returns by donees relating to qualified intellectual property contributions.
- 26 CFR 1.6050M-1 · M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- 26 CFR 1.6050N-1 · N-1 Statements to recipients of royalties paid after December 31, 1986.
- 26 CFR 1.6050N-2 · N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5.
- 26 CFR 1.6050P-0 · P-0 Table of contents.
- 26 CFR 1.6050P-1 · P-1 Information reporting for discharges of indebtedness by certain entities.
- 26 CFR 1.6050P-2 · P-2 Organization a significant trade or business of which is the lending of money.
- 26 CFR 1.6050S-0 · S-0 Table of contents.
- 26 CFR 1.6050S-1 · S-1 Information reporting for qualified tuition and related expenses.
- 26 CFR 1.6050S-2 · S-2 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses.
- 26 CFR 1.6050S-3 · S-3 Information reporting for payments of interest on qualified education loans.
- 26 CFR 1.6050S-4 · S-4 Information reporting for payments of interest on qualified education loans.
- 26 CFR 1.6050W-1 · W-1 Information reporting for payments made in settlement of payment card and third party network transactions.
- 26 CFR 1.6050W-2 · W-2 Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions.
- 26 CFR 1.6050X-1 · X-1 Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities.
- 26 CFR 1.6050Y-1 · Y-1 Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
- 26 CFR 1.6050Y-2 · Y-2 Information reporting by acquirers for reportable policy sale payments.
- 26 CFR 1.6050Y-3 · Y-3 Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
- 26 CFR 1.6050Y-4 · Y-4 Information reporting by payors for reportable death benefits.
- 26 CFR 1.6050AA-1 · AA-1 xxx
- 26 CFR 1.6052-1 · -1 Information returns regarding payment of wages in the form of group-term life insurance.
- 26 CFR 1.6052-2 · -2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
- 26 CFR 1.6055-1 · -1 Information reporting for minimum essential coverage.
- 26 CFR 1.6055-2 · -2 Electronic furnishing of statements.
- 26 CFR 1.6060-1 · -1 Reporting requirements for tax return preparers.
- 26 CFR 1.6061-1 · -1 Signing of returns and other documents by individuals.
- 26 CFR 1.6062-1 · -1 Signing of returns, statements, and other documents made by corporations.
- 26 CFR 1.6063-1 · -1 Signing of returns, statements, and other documents made by partnerships.
- 26 CFR 1.6065-1 · -1 Verification of returns.
- 26 CFR 1.6071-1 · -1 Time for filing returns and other documents.
- 26 CFR 1.6072-1 · -1 Time for filing returns of individuals, estates, and trusts.
- 26 CFR 1.6072-2 · -2 Time for filing returns of corporations.
- 26 CFR 1.6072-3 · -3 Income tax due dates postponed in case of China Trade Act corporations.
- 26 CFR 1.6072-4 · -4 Time for filing other returns of income.
- 26 CFR 1.6073-1 · -1 Time and place for filing declarations of estimated income tax by individuals.
- 26 CFR 1.6073-2 · -2 Fiscal years.
- 26 CFR 1.6073-3 · -3 Short taxable years.
- 26 CFR 1.6073-4 · -4 Extension of time for filing declarations by individuals.
- 26 CFR 1.6074-1 · -1 Time and place for filing declarations of estimated income tax by corporations.
- 26 CFR 1.6074-2 · -2 Time for filing declarations by corporations in case of a short taxable year.
- 26 CFR 1.6074-3 · -3 Extension of time for filing declarations by corporations.
- 26 CFR 1.6081-1 · -1 Extension of time for filing returns.
- 26 CFR 1.6081-2 · -2 Automatic extension of time to file certain returns filed by partnerships.
- 26 CFR 1.6081-3 · -3 Automatic extension of time for filing corporation income tax returns.
- 26 CFR 1.6081-4 · -4 Automatic extension of time for filing individual income tax return.
- 26 CFR 1.6081-5 · -5 Extensions of time in the case of certain partnerships, corporations and U.S. citizens and residents.
- 26 CFR 1.6081-6 · -6 Automatic extension of time to file estate or trust income tax return.
- 26 CFR 1.6081-7 · -7 Automatic extension of time to file Real Estate Mortgage Investment Conduit (REMIC) income tax return.
- 26 CFR 1.6081-8 · -8 Extension of time to file certain information returns.
- 26 CFR 1.6081-9 · -9 Automatic extension of time to file exempt or political organization returns.
- 26 CFR 1.6081-10 · -10 Automatic extension of time to file withholding tax return for U.S. source income of foreign persons.
- 26 CFR 1.6081-11 · -11 Automatic extension of time for filing certain employee plan returns.
- 26 CFR 1.6091-1 · -1 Place for filing returns or other documents.
- 26 CFR 1.6091-2 · -2 Place for filing income tax returns.