Par. 5. Section 1.6041-7 is amended by revising paragraph (b)(1) to read as follows:
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(b) * * *
(1) For calendar years beginning on or after January 1, 1971, a health care carrier, or an agent thereof, making payment of fees or other compensation to providers of medical and health care services, may make a separate return on magnetic media for each separate department within a specific line of such carrier's business, so long as all of such returns taken together contain all of the information required by section 6041 with respect to each provider of medical and health care services to whom such health care carrier makes payments that equal or exceed the dollar threshold in effect for the calendar year under section 6041(a) and (h).
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