# Treas. Reg. § 301.6052-1: Information returns and statements regarding payment of wages in the form of group-term life insurance.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-301.6052-1>. Interprets 26 U.S.C. § 6052.

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 §§ 1.6052-1 and 1.6052-2 of this chapter (income tax regulations). 

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