All IRC Regulations

12 results for "6049"

Showing top 12 matches in Treasury Regulations.

§ 1.6049-1
Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983.
§ 1.6049-10
Reporting of original issue discount on a tax-exempt obligation.
§ 1.6049-2
Interest and original issue discount subject to reporting in calendar years before 1983.
§ 1.6049-3
Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983.
§ 1.6049-4
Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982.
§ 1.6049-5
Interest and original issue discount subject to reporting after December 31, 1982.
§ 1.6049-6
Statements to recipients of interest payments and holders of obligations for attributed original issue discount.
§ 1.6049-7
Returns of information with respect to REMIC regular interests and collateralized debt obligations.
§ 1.6049-8
Interest and original issue discount paid to certain nonresident aliens.
§ 1.6049-9
Premium subject to reporting for a debt instrument acquired on or after January 1, 2014.
§ 1.6049(d)-5T
Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary).
§ 301.6049-1
Returns regarding payments of interest.