Reg. § 48.4101-2 Information reporting.

26 CFR § 48.4101-2eCFR, current through 2026-07-14

(a) In general Each information report under section must be—

(1) Made in the form required by the Commissioner;

(2) Made for a period of one calendar month; and

(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.

(b) Effective date This section is applicable after March 30, 2000.

[T.D. 8879, 65 FR 17160, Mar. 31, 2000]

Source: decipher.legal/cfr/26/48.4101-2 · Treasury Regulations (26 CFR), eCFR data as of 2026-07-14