CFR 26-1.6050H-3-2013
国内税收. 第1部分:所得税(继续). 第1.6050H-3节:抵押贷款保险费用的信息报告.

Internal Revenue. Part1:Income taxes(continued). Section1.6050H-3:Information reporting of mortgage insurance premiums.

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标准号

CFR 26-1.6050H-3-2013

发布

2013年

发布单位

US-CFR-file

当前最新

CFR 26-1.6050H-3-2013

 

 

适用范围

(a) Information reporting requirements. Any person who, in the course of a trade or business, receives premiums, including prepaid premiums, for mort-gage insurance (as described in para-graph (b) of this section) from any indi-vidual aggregating $600 or more for any calendar year, must make an informa-tion return setting forth the total amount received from that individual during the calendar year.

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