Treasury Regulations, Subchapter F, Sec. 301.6052-1
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Sec. 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance
For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§1.6052–1 and 1.6052–2 of this chapter (income tax regulations).
[T.D. 7275, 38 FR 11346, May 7, 1973]
