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Code · CFR · Title 26 — Internal Revenue · Part 1 · § 1.6041-8

§ 1.6041-8. Cross-reference to penalties.

93 words·~1 min read·/us/cfr/t26/s§ 1.6041-8·

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For provisions relating to the penalty provided for failure to file timely a correct information return required under section 6041(a) or (b), see § 301.6721-1 of this chapter (Procedure and Administration Regulations). For provisions relating to the penalty provided for failure to furnish timely a correct payee statement required under section 6041(d), see § 301.6722-1 of this chapter. See § 301.6724-1 of this chapter for the waiver of a penalty if the failure is due to reasonable cause and is not due to willful neglect. [T.D. 8734, 62 FR 53474, Oct. 14, 1997]
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§ 1.6041-8
Cross-reference to penalties.
Treas. Dec.T.D. 8734
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