# Treas. Reg. § 301.6041-1: Returns of information regarding certain payments.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6041-1>. Interprets 26 U.S.C. § 6041.

For provisions relating to the requirement of returns of information regarding certain payments, see §§ 1.6041-1 to 1.6041-6, inclusive, of this chapter (Income Tax Regulations).