[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: 26CFR301.6049-1]

[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. 301.6049-1  Returns regarding payments of interest.

    For provisions relating to the requirement of returns regarding 
payments of interest, see Sec. Sec. 1.6049-1 to 1.6049-3, inclusive, of 
this chapter (Income Tax Regulations).

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