[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: 26CFR301.6052-1]

[Page 26]
 
                       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. 301.6052-1  Information returns and statements regarding payment 
of wages in the form of group-term life insurance.

    For provisions relating to information returns and statements 
required in connection with the payment of wages in the form of group-
term life insurance, see Sec. Sec. 1.6052-1 and 1.6052-2 of this 
chapter (income tax regulations).

[T.D. 7275, 38 FR 11346, May 7, 1973]