(a) Requirement of reporting. The operator of a boat on which one or more individuals during a calendar year performed services described in §31.3121(b)(20)–1(a) shall make an information return on Form 1099–MISC for that calendar year. The return shall include the following information:
CFR 26-1.6050A-2014由US-CFR-file 发布于 2014-07-15,并于 2014-07-15 实施。
CFR 26-1.6050A-2014 在中国标准分类中归属于: A02 经济管理。
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