CFR 26-1.6041-2014
国内税收. 第1部分:所得税. 第1.6041节:1-9.

Internal revenue. Part1:Income taxes. Section1.6041:1-9.


CFR 26-1.6041-2014 发布历史

(a) General rule—(1) Information returns required—(i) Payments required to be reported. Except as otherwise provided in §§1.6041–3 and 1.6041–4, every person engaged in a trade or business shall make an information return for each calendar year with respect to payments it makes during the calendar year in the course of its trade or business to another person of fixed or determinable income described in paragraph (a)(1)(i) (A) or (B) of this section. For purposes of the regulations under this section, the person described in this paragraph (a)(1)(i) is a payor. (a) through (d)(5) [Reserved] For further guidance, see §1.6041–1(a) through (d)(5). (a) Exempted foreign-related items—(1) through (3) [Reserved] For further guidance, see §1.6041–4T(a)(1) through (3). (a) [Reserved] For further guidance, see §1.6041–4(a).

CFR 26-1.6041-2014由US-CFR-file 发布于 2014,并于 2014 实施。

CFR 26-1.6041-2014 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.6041-2014的历代版本如下:

  • 2014年03月06日 CFR 26-1.6041-1T-2014 国内税收. 第1部分:所得税(继续). 第1.6041-1T节:作为支付的600美元或更多的反馈信息(临时).
  • 2014年 CFR 26-1.6041-2014 国内税收. 第1部分:所得税. 第1.6041节:1-9.
  • 2014年03月06日 CFR 26-1.6041-2T-2014 国内税收. 第1部分:所得税(继续). 第1.6042-2T节:作为股息支付的反馈信息(临时).
  • 2014年03月06日 CFR 26-1.6041-4-2014 国内税收. 第1部分:所得税(继续). 第1.6041-4节:涉外项目和其他异常.
  • 2014年03月06日 CFR 26-1.6041-4T-2014 国内税收. 第1部分:所得税(继续). 第1.6041-4T节:涉外项目和其他异常(临时).

 

 

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标准号
CFR 26-1.6041-2014
发布日期
2014年
实施日期
2014年
废止日期
中国标准分类号
A02
发布单位
US-CFR-file
适用范围
(a) General rule—(1) Information returns required—(i) Payments required to be reported. Except as otherwise provided in §§1.6041–3 and 1.6041–4, every person engaged in a trade or business shall make an information return for each calendar year with respect to payments it makes during the calendar year in the course of its trade or business to another person of fixed or determinable income described in paragraph (a)(1)(i) (A) or (B) of this section. For purposes of the regulations under this section, the person described in this paragraph (a)(1)(i) is a payor. (a) through (d)(5) [Reserved] For further guidance, see §1.6041–1(a) through (d)(5). (a) Exempted foreign-related items—(1) through (3) [Reserved] For further guidance, see §1.6041–4T(a)(1) through (3). (a) [Reserved] For further guidance, see §1.6041–4(a).




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