§ 301.6052-1. Information returns and statements regarding payment of wages in the form of group-term life insurance.
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/us/cfr/t26/s§ 301.6052-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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]
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§ 301.6052-1
Information returns and statements regarding payment of wages in the form of group-term life insurance.
Treas. Dec.T.D. 7275
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