[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). [[Page 26]]