# Treas. Reg. § 301.6049-1: Returns regarding payments of interest.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6049-1>. Interprets 26 U.S.C. § 6049.

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