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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

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

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

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 1.6045-5 - 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

26 CFR 301.7701-3 - Classification of certain business ...

(ii) Special rules. For purposes of paragraph (b)(3)(i) of this section, a foreign eligible entity is treated as being in existence prior to the effective date of ...

From:http://www.law.cornell.edu › … › Part 301 › Subpart - Definitions

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