# Treas. Reg. § 48.4101-2: Information reporting.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-48.4101-2>. Interprets 26 U.S.C. § 4101.

(a) In general. Each information report under section 4101(d) must be— 

(1) Made in the form required by the Commissioner; 

(2) Made for a period of one calendar month; and 

(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001. 

(b) Effective date. This section is applicable after March 30, 2000. 

[T.D. 8879, 65 FR 17160, Mar. 31, 2000]