[Code of Federal Regulations] [Title 26, Volume 18] [Revised as of April 1, 2004] From the U.S. Government Printing Office via GPO Access [CITE: 26CFR301.6041-1] [Page 25] TITLE 26--INTERNAL REVENUE CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents Information and Returns Sec. 301.6041-1 Returns of information regarding certain payments. For provisions relating to the requirement of returns of information regarding certain payments, see Sec. Sec. 1.6041-1 to 1.6041-6, inclusive, of this chapter (Income Tax Regulations).