§ 1.6031(a)-1 Return of partnership income
§ 1.6031(b)-1T Statements to partners (temporary)
§ 1.6031(c)-1T Nominee reporting of partnership information (temporary)
§ 1.6032-1 Returns of banks with respect to common trust funds
§ 1.6033-1 Returns by exempt organizations; taxable years beginning before January 1, 1970
§ 1.6033-2 Returns by exempt organizations and returns by certain nonexempt organizations
§ 1.6033-3 Additional provisions relating to private foundations
§ 1.6033-4 Required filing in electronic form for returns by organizations required to file returns under section 6033
§ 1.6033-5 Disclosure by tax-exempt entities that are parties to certain reportable transactions
§ 1.6033-6 Notification requirement for entities not required to file an annual information return under section 6033(a)(1) (taxable years beginning after December 31, 2006)
§ 1.6034-1 Information returns required of trusts described in section 4947(a)(2) or claiming charitable or other deductions under section 642(c)
§ 1.6035-2 Transitional relief
§ 1.6036-1 Notice of qualification as executor or receiver
§ 1.6037-1 Return of electing small business corporation
§ 1.6037-2 Required use of electronic form for income tax returns of electing small business corporations
§ 1.6038-1 Information returns required of domestic corporations with respect to annual accounting periods of certain foreign corporations beginning before January 1, 1963
§ 1.6038-2 Information returns required of United States persons with respect to annual accounting periods of certain foreign corporations
§ 1.6038-3 Information returns required of certain United States persons with respect to controlled foreign partnerships (CFPs)
§ 1.6038-4 Information returns required of certain United States persons with respect to such person’s U.S. multinational enterprise group
§ 1.6038-5 Information returns required of certain United States persons to report amounts determined with respect to certain foreign corporations for global intangible low-taxed income (GILTI) purposes
§ 1.6038A-0 Table of contents
§ 1.6038A-1 General requirements and definitions
§ 1.6038A-2 Requirement of return
§ 1.6038A-3 Record maintenance
§ 1.6038A-4 Monetary penalty
§ 1.6038A-5 Authorization of agent
§ 1.6038A-6 Failure to furnish information
§ 1.6038A-7 Noncompliance
§ 1.6038B-1 Reporting of certain transfers to foreign corporations
§ 1.6038B-1T Reporting of certain transactions to foreign corporations (temporary)
§ 1.6038B-2 Reporting of certain transfers to foreign partnerships
§ 1.6038D-0 Outline of regulation provisions
§ 1.6038D-1 Reporting with respect to specified foreign financial assets, definition of terms
§ 1.6038D-2 Requirement to report specified foreign financial assets
§ 1.6038D-3 Specified foreign financial assets
§ 1.6038D-4 Information required to be reported
§ 1.6038D-5 Valuation guidelines
§ 1.6038D-6 Specified domestic entities
§ 1.6038D-7 Exceptions from the reporting of certain assets under section 6038D
§ 1.6038D-8 Penalties for failure to disclose
§ 1.6039-1 Returns required in connection with certain options
§ 1.6039-2 Statements to persons with respect to whom information is reported
§ 1.6039I-1 Reporting of certain employer-owned life insurance contracts
§ 1.6041-1 Return of information as to payments of $600 or more
§ 1.6041-2 Return of information as to payments to employees
§ 1.6041-3 Payments for which no return of information is required under section 6041
§ 1.6041-4 Foreign-related items and other exceptions
§ 1.6041-5 Information as to actual owner
§ 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041; contents and time and place for filing
§ 1.6041-7 Magnetic media requirement
§ 1.6041-8 Cross-reference to penalties
§ 1.6041-9 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5
§ 1.6041-10 Return of information as to payments of winnings from bingo, keno, and slot machine play
§ 1.6041A-1 Returns regarding payments of remuneration for services and certain direct sales
§ 1.6042-1 Return of information as to dividends paid in calendar years before 1963
§ 1.6042-2 Returns of information as to dividends paid
§ 1.6042-3 Dividends subject to reporting
§ 1.6042-4 Statements to recipients of dividend payments
§ 1.6042-5 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5
§ 1.6043-1 Return regarding corporate dissolution or liquidation
§ 1.6043-2 Return of information respecting distributions in liquidation
§ 1.6043-3 Return regarding liquidation, dissolution, termination, or substantial contraction of organizations exempt from taxation under section 501(a)
§ 1.6043-4 Information returns relating to certain acquisitions of control and changes in capital structure
§ 1.6044-1 Returns of information as to patronage dividends with respect to patronage occurring in taxable years beginning before 1963
§ 1.6044-2 Returns of information as to payments of patronage dividends
§ 1.6044-3 Amounts subject to reporting
§ 1.6044-4 Exemption for certain consumer cooperatives
§ 1.6044-5 Statements to recipients of patronage dividends
§ 1.6045-1 Returns of information of brokers and barter exchanges
§ 1.6045-2 Furnishing statement required with respect to certain substitute payments
§ 1.6045-3 Information reporting for an acquisition of control or a substantial change in capital structure
§ 1.6045-4 Information reporting on real estate transactions with dates of closing on or after January 1, 1991
§ 1.6045-5 Information reporting on payments to attorneys
§ 1.6045A-1 Statements of information required in connection with transfers of securities
§ 1.6045B-1 Returns relating to actions affecting basis of securities
§ 1.6046-1 Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
§ 1.6046A-1 Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially
§ 1.6046-2 Returns as to foreign corporations which are created or organized, or reorganized, on or after September 15, 1960, and before January 1, 1963
§ 1.6046-3 Returns as to formation or reorganization of foreign corporations prior to September 15, 1960
§ 1.6047-1 Information to be furnished with regard to employee retirement plan covering an owner-employee
§ 1.6047-2 Information relating to qualifying longevity annuity contracts
§ 1.6049-1 Returns of information as to interest paid in calendar years before 1983 and original issue discount includible in gross income for calendar years before 1983
§ 1.6049-2 Interest and original issue discount subject to reporting in calendar years before 1983
§ 1.6049-3 Statements to recipients of interest payments and holders of obligations to which there is attributed original issue discount in calendar years before 1983
§ 1.6049-4 Return of information as to interest paid and original issue discount includible in gross income after December 31, 1982
§ 1.6049-5 Interest and original issue discount subject to reporting after December 31, 1982
§ 1.6049(d)-5T Reporting by brokers of interest and original issue discount on and after January 1, 1986 (temporary)
§ 1.6049-6 Statements to recipients of interest payments and holders of obligations for attributed original issue discount
§ 1.6049-7 Returns of information with respect to REMIC regular interests and collateralized debt obligations
§ 1.6049-8 Interest and original issue discount paid to certain nonresident aliens
§ 1.6049-9 Premium subject to reporting for a debt instrument acquired on or after January 1, 2014
§ 1.6049-10 Reporting of original issue discount on a tax-exempt obligation
§ 1.6050A-1 Reporting requirements of certain fishing boat operators
§ 1.6050B-1 Information returns by person making unemployment compensation payments
§ 1.6050D-1 Information returns relating to energy grants and financing
§ 1.6050E-1 Reporting of State and local income tax refunds
§ 1.6050H-0 Table of contents
§ 1.6050H-1 Information reporting of mortgage interest received in a trade or business from an individual
§ 1.6050H-2 Time, form, and manner of reporting interest received on qualified mortgage
§ 1.6050H-3 Information reporting of mortgage insurance premiums
§ 1.6050I-0 Table of contents
§ 1.6050I-1 Returns relating to cash in excess of $10,000 received in a trade or business
§ 1.6050I-2 Returns relating to cash in excess of $10,000 received as bail by court clerks
§ 1.6050J-1T Questions and answers concerning information returns relating to foreclosures and abandonments of security (temporary)
§ 1.6050K-1 Returns relating to sales or exchanges of certain partnership interests
§ 1.6050L-1 Information return by donees relating to certain dispositions of donated property
§ 1.6050L-2 Information returns by donees relating to qualified intellectual property contributions
§ 1.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies
§ 1.6050N-1 Statements to recipients of royalties paid after December 31, 1986
§ 1.6050N-2 Coordination with reporting rules for widely held fixed investment trusts under § 1.671-5
§ 1.6050P-0 Table of contents
§ 1.6050P-1 Information reporting for discharges of indebtedness by certain entities
§ 1.6050P-2 Organization a significant trade or business of which is the lending of money
§ 1.6050S-0 Table of contents
§ 1.6050S-1 Information reporting for qualified tuition and related expenses
§ 1.6050S-2 Information reporting for payments and reimbursements or refunds of qualified tuition and related expenses
§ 1.6050S-3 Information reporting for payments of interest on qualified education loans
§ 1.6050S-4 Information reporting for payments of interest on qualified education loans
§ 1.6050W-1 Information reporting for payments made in settlement of payment card and third party network transactions
§ 1.6050W-2 Electronic furnishing of information statements for payments made in settlement of payment card and third party network transactions
§ 1.6050X-1 Information reporting for fines, penalties, and other amounts by governments, governmental entities, and nongovernmental entities treated as governmental entities
§ 1.6050Y-1 Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits
§ 1.6050Y-2 Information reporting by acquirers for reportable policy sale payments
§ 1.6050Y-3 Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons
§ 1.6050Y-4 Information reporting by payors for reportable death benefits
§ 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance
§ 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance
§ 1.6055-1 Information reporting for minimum essential coverage
§ 1.6055-2 Electronic furnishing of statements
§ 1.6060-1 Reporting requirements for tax return preparers

Terms Used In CFR > Title 26 > Chapter I > Subchapter A > Part 1 > information returns

  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Amortization: Paying off a loan by regular installments.
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • Bail: Security given for the release of a criminal defendant or witness from legal custody (usually in the form of money) to secure his/her appearance on the day and time appointed.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Bequest: Property gifted by will.
  • Charity: An agency, institution, or organization in existence and operating for the benefit of an indefinite number of persons and conducted for educational, religious, scientific, medical, or other beneficent purposes.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • corporation: includes associations, joint-stock companies, and insurance companies. See 26 CFR 36.3121(l)(1)-1
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Docket: A log containing brief entries of court proceedings.
  • domestic: when applied to a corporation * * * means created or organized in the United States or under the law of the United States or of any State or Territory. See 26 CFR 36.3121(l)(1)-1
  • Donee: The recipient of a gift.
  • Donor: The person who makes a gift.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Forbearance: A means of handling a delinquent loan. A
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • foreign: when applied to a corporation * * * means a corporation * * * which is not domestic. See 26 CFR 36.3121(l)(1)-1
  • Freedom of Information Act: A federal law that mandates that all the records created and kept by federal agencies in the executive branch of government must be open for public inspection and copying. The only exceptions are those records that fall into one of nine exempted categories listed in the statute. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grantor: The person who establishes a trust and places property into it.
  • Guarantor: A party who agrees to be responsible for the payment of another party's debts should that party default. Source: OCC
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC
  • international organization: means a public international organization entitled to enjoy privileges, exemptions, and immunities as an international organization under the International Organizations Immunities Act (22 U. See 26 CFR 31.3306(c)(16)-1
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legacy: A gift of property made by will.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Markup: The process by which congressional committees and subcommittees debate, amend, and rewrite proposed legislation.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC
  • Probate: Proving a will
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Real Estate Settlement Procedures Act: Federal law that, among other things, requires lenders to provide "good faith" estimates of settlement costs and make other disclosures regarding the mortgage loan. RESPA also limits the amount of funds held in escrow for real estate taxes and insurance. Source: OCC
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. Source: FDIC
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • stock: includes shares in an association, joint-stock company, or insurance company. See 26 CFR 36.3121(l)(8)-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Variable Rate: Having a "variable" rate means that the APR changes from time to time based on fluctuations in an external rate, normally the Prime Rate. This external rate is known as the "index." If the index changes, the variable rate normally changes. Also see Fixed Rate.