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IRS Regulations 1.6045 5
   

IRS Regulations 1.6045 5

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IRS' Instructions for Form 1099 - Internal Revenue Service

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

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

TD 9675 - Internal Revenue Service

This document contains final regulations regarding an IRS truncated taxpayer identification number, or a TTIN. Where not prohibited by the Internal Revenue ...

From:http://www.irs.gov/irb/2014-31_IRB/ar07.html

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

This document contains proposed regulations relating to reporting sales of securities by brokers and determining the basis of securities.

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

Instructions for Form 1099-B (2014) - Internal Revenue Service

Additional information required for covered securities. For each sale of a covered security for which you are required to file Form 1099-B, report the date of ...

From:http://www.irs.gov/instructions/i1099b/ar02.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 ...

(ii) Other information returns are required with respect to some or all of a payment under other provisions of the Internal Revenue Code and the regulations thereunder.

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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