§ 48.4101-2. Information reporting.
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/us/cfr/t26/s§ 48.4101-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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]
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- T.D. 8879
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§ 48.4101-2
Information reporting.
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Treas. Dec.T.D. 8879
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