§ 1.6050B-1. Information returns by person making unemployment compensation payments.
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/us/cfr/t26/s§ 1.6050B-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85 (c)) aggregating $10 or more to any individual during any calendar year shall file a Form 1099UC in accordance with the instructions to such form. [T.D. 7705, 45 FR 46070, July 9, 1980]
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§ 1.6050B-1
Information returns by person making unemployment compensation payments.
Treas. Dec.T.D. 7705
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