{"data":{"id":"us/26-cfr-301.6051-1","jurisdiction":"us","citation":"26 CFR 301.6051-1","heading":"-1 Receipts for employees.","body":"For provisions relating to statements for employees regarding remuneration paid during calendar year, see § 31.6051-1 of this chapter (Employment 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":"1e500fd77dc8f8df52394854c3f4cc07f913e9b498a1d83554d5e776d4f16dd3","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.6050m-1","next":"us/26-cfr-301.6052-1"},"notice":"GroundRules: Original legal text. Not legal advice."}