CFR 26-1.6049-2014
国内税收. 第1部分:所得税. 第1.6049节:1-10T.

Internal revenue. Part1:Income taxes. Section1.6049:1-10T.

CFR 26-1.6049-2014 发布历史

(a) Requirement of reporting—(1) In general. Except as provided in paragraph (c) of this section, an information return shall be made by a payor, as defined in paragraph (a)(2) of this section, of amounts of interest and original issue discount paid after December 31, 1982. Such return shall contain the information described in paragraph (b) of this section. (a) [Reserved] For further guidance, see §1.6049–4(a). (a) Interest subject to reporting requirement. For purposes of §§1.6049–4, 1.6049– 6 and this section, except as provided in paragraph (b) of this section, the term ‘‘interest’’ means: (a) through (b)(5) [Reserved] For further guidance, see §1.6049–5(a) through (b)(5).

CFR 26-1.6049-2014由US-CFR-file 发布于 2014，并于 2014 实施。

CFR 26-1.6049-2014 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.6049-2014的历代版本如下：

• 2014年 CFR 26-1.6049-2014 国内税收. 第1部分:所得税. 第1.6049节:1-10T.
• 2015年 CFR 26-1.6049-2015 国内税收. 第1部分:所得税. 第1.6049节:1-10T.
• 2014年03月06日 CFR 26-1.6049-4T-2013 国内税收. 第1部分:所得税(继续). 第1.6049-4T节:在1982年12月31日以后所支付的利息和原始发行折扣,包括在内的总收入的反馈信息(临时).
• 2014年03月06日 CFR 26-1.6049-5T-2013 国内税收. 第1部分:所得税(继续). 第1.6049-5T节:1982年12月31日以后的利息和原始发行折扣报告(临时).
• 2013年04月18日 CFR 26-1.6049-9T-2013 国内税收. 第1部分:所得税(继续). 第1.6049-9T节:2014年1月1日之后的报告债务保险费主题(临时).

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标准号

CFR 26-1.6049-2014

发布日期

2014年

实施日期

2014年

废止日期

无

中国标准分类号

A02

发布单位

US-CFR-file

适用范围

(a) Requirement of reporting—(1) In general. Except as provided in paragraph (c) of this section, an information return shall be made by a payor, as defined in paragraph (a)(2) of this section, of amounts of interest and original issue discount paid after December 31, 1982. Such return shall contain the information described in paragraph (b) of this section. (a) [Reserved] For further guidance, see §1.6049–4(a). (a) Interest subject to reporting requirement. For purposes of §§1.6049–4, 1.6049– 6 and this section, except as provided in paragraph (b) of this section, the term ‘‘interest’’ means: (a) through (b)(5) [Reserved] For further guidance, see §1.6049–5(a) through (b)(5).