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IRS Regulations 1.6045 5
   

IRS Regulations 1.6045 5

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General Instructions for Certain Information Returns (2014)

This document contains final regulations that provide guidance regarding the information reporting requirements contained in section 6045(e) of ...

From:http://www.irs.gov/instructions/i1099gi/ar02.html

Nominee/middleman returns. Generally, if you receive a Form 1099 for amounts that actually belong to another person, you are considered a nominee recipient.


Internal Revenue Bulletin - June 15, 2009 - T.D. 9450

www.irs.gov/irb/2009-24_IRB/ar06.html

Publication 1179 (Rev. 08-2014) - Internal Revenue Service

Page 5 of 68 Fileid: … ns/P1179/201408/A/XML/Cycle04/source 14:15 - 8-Aug-2014 The type and rule above prints on all proofs including departmental reproduction proofs.

From:http://www.irs.gov/pub/irs-pdf/p1179.pdf

26 CFR 1.6045-5 - Information reporting on payments to ...

(1) In general. Except as provided in paragraph (c) of this section, every payor engaged in a trade or business who, in the course of that trade or business, makes ...

From:http://www.law.cornell.edu › … › Chapter I › Subchapter A › Part 1

Internal Revenue Bulletin - November 22, 2010 - T.D. 9504

This document contains final regulations on broker reporting of sales of securities and on the basis of securities. These final regulations ...

From:http://www.irs.gov/irb/2010-47_IRB/ar08.html

Internal Revenue Bulletin - February 1, 2010 - REG-101896-09

Concerning the proposed regulations under section 1012, Edward C. Schwartz of the Office of Associate Chief Counsel (Income Tax and Accounting) at ...

From:http://www.irs.gov/irb/2010-05_IRB/ar09.html

26 CFR 1.469-2T - Passive activity loss (temporary). | LII ...

(a) Scope of this section. This section contains rules for determining the amount of the taxpayer's passive activity loss for the taxable year for purposes of section ...

From:http://www.law.cornell.edu › … › Chapter I › Subchapter A › Part 1

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