CFR 26-1.6042-2014
国内税收. 第1部分:所得税. 第1.6042节:1-5.

Internal revenue. Part1:Income taxes. Section1.6042:1-5.

CFR 26-1.6042-2014 发布历史

(a) Requirement of reporting—(1) In general. An information return on Form 1099 shall be made under section 6042(a) by—(a) [Reserved] For further guidance, see §1.6042–2(a). (a) In general. Except as provided in paragraph (b) of this section, the term dividend for purposes of this section and §§1.6042–2 and 1.6042–4 means the amounts described in the following paragraphs (a) (1) through (3) of this section—(a) through (b)(1)(ii) [Reserved] For further guidance, see §1.6042–3(a) through (b)(1)(ii). (a) Requirement. A person required to make an information return under section 6042(a)(1) and §1.6042–2 must furnish a statement to each recipient whose identifying number is required to be shown on the related information return for dividend payments.

CFR 26-1.6042-2014由US-CFR-file 发布于 2014，并于 2014 实施。

CFR 26-1.6042-2014 在中国标准分类中归属于: A02 经济管理。

CFR 26-1.6042-2014的历代版本如下：

• 2014年03月06日 CFR 26-1.6042-2-2014 国内税收. 第1部分:所得税(继续). 第1.6042-2节:作为股息支付的反馈信息.
• 2014年 CFR 26-1.6042-2014 国内税收. 第1部分:所得税. 第1.6042节:1-5.
• 2014年03月06日 CFR 26-1.6042-3-2014 国内税收. 第1部分:所得税(继续). 第1.6042-3节:分红报告.
• 2014年03月06日 CFR 26-1.6042-3T-2014 国内税收. 第1部分:所得税(继续). 第1.6042-3T节:分红报告(临时).

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标准号

CFR 26-1.6042-2014

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. An information return on Form 1099 shall be made under section 6042(a) by—(a) [Reserved] For further guidance, see §1.6042–2(a). (a) In general. Except as provided in paragraph (b) of this section, the term dividend for purposes of this section and §§1.6042–2 and 1.6042–4 means the amounts described in the following paragraphs (a) (1) through (3) of this section—(a) through (b)(1)(ii) [Reserved] For further guidance, see §1.6042–3(a) through (b)(1)(ii). (a) Requirement. A person required to make an information return under section 6042(a)(1) and §1.6042–2 must furnish a statement to each recipient whose identifying number is required to be shown on the related information return for dividend payments.