No reporting is required with respect to payments of reasonable compensation made to regularly employed officers or employees of a person.
authority: Sec. 319, Public Law 101-121 (
31 U.S.C. 1352); [citation to Agency rulemaking authority]
source: 55 FR 6737, 6751, Feb. 26, 1990, unless otherwise noted.
cite as: 28 CFR 69.210