{"data":{"id":"us/26-cfr-301.6049-1","jurisdiction":"us","citation":"26 CFR 301.6049-1","heading":"-1 Returns regarding payments of interest.","body":"For provisions relating to the requirement of returns regarding payments of interest, see §§ 1.6049-1 to 1.6049-3, inclusive, of this chapter (Income Tax Regulations).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Information and Returns"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"acd606e505857c0e76f8bc3f7666f77bd9dd2b499fcafca16626ef9c97f5d4cc","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6047-1","next":"us/26-cfr-301.6050a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}