26 CFR 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance.

Regulations last checked for updates: Apr 30, 2025

Title 26 - Internal Revenue last revised: Feb 28, 2025

View all text of Subpart 0 [§ 301.269B-1 - § 301.6114-1]

§ 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance.

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]

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6052-1