CFR 26-1.6055-2014
国内税收. 第1部分:所得税. 第1.6055节:1-2.

Internal revenue. Part1:Income taxes. Section1.6055:1-2.

CFR 26-1.6055-2014 发布历史

(a) Information reporting requirement. Every person that provides minimum essential coverage to an individual during a calendar year must file an information return and transmittal and furnish statements to responsible individuals on forms prescribed by the Internal Revenue Service. (a) Electronic furnishing of statements—(1) In general. A person required by section 6055 to furnish a statement (furnisher) to a responsible individual (a recipient) may furnish the statement in an electronic format in lieu of a paper format. A furnisher who meets the requirements of paragraphs (a)(2) through (a)(6) of this section is treated as furnishing the statement in a timely manner.

CFR 26-1.6055-2014由US-CFR-file 发布于 2014，并于 2014 实施。

CFR 26-1.6055-2014 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.6055-2014的历代版本如下：

• 2014年03月10日 CFR 26-1.6055-1-2013 国内税收. 第1部分:所得税(继续). 第1.6055-1节:最低基本覆盖的信息报告.
• 2014年03月10日 CFR 26-1.6055-2-2013 国内税收. 第1部分:所得税(继续). 第1.6055-2节:电子提供的语句.
• 2014年 CFR 26-1.6055-2014 国内税收. 第1部分:所得税. 第1.6055节:1-2.

非常抱歉，我们暂时无法提供预览，您可以试试： 免费下载 CFR 26-1.6055-2014 前三页，或者稍后再访问。

注意： 点击下载后，生成下载文件时间比较长，请耐心等待......

标准号

CFR 26-1.6055-2014

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) Information reporting requirement. Every person that provides minimum essential coverage to an individual during a calendar year must file an information return and transmittal and furnish statements to responsible individuals on forms prescribed by the Internal Revenue Service. (a) Electronic furnishing of statements—(1) In general. A person required by section 6055 to furnish a statement (furnisher) to a responsible individual (a recipient) may furnish the statement in an electronic format in lieu of a paper format. A furnisher who meets the requirements of paragraphs (a)(2) through (a)(6) of this section is treated as furnishing the statement in a timely manner.