Treasury Regulations (26 C.F.R.)
26 CFR § 1.6050B-1
Information returns by person making unemployment compensation payments.
Official textecfr.govlast amended
For taxable years beginning after December 31, 1978, every person who makes payments of unemployment compensation (as defined in section 85 (c)) aggregating $10 or more to any individual during any calendar year shall file a Form 1099UC in accordance with the instructions to such form.
[T.D. 7705, 45 FR 46070, July 9, 1980]
Source: view the official text
In this part (40 sections)
- 1.6045A-1 · Statements of information required in connection with…
- 1.6045B-1 · Returns relating to actions affecting basis of securities.
- 1.6046-1 · Returns as to organization or reorganization of foreign…
- 1.6046A-1 · Return requirement for United States persons who acquire or…
- 1.6046-2 · Returns as to foreign corporations which are created or…
- 1.6046-3 · Returns as to formation or reorganization of foreign…
- 1.6047-1 · Information to be furnished with regard to employee…
- 1.6047-2 · Information relating to qualifying longevity annuity…
- 1.6049-1 · Returns of information as to interest paid in calendar years…
- 1.6049-2 · Interest and original issue discount subject to reporting in…
- 1.6049-3 · Statements to recipients of interest payments and holders of…
- 1.6049-4 · Return of information as to interest paid and original issue…
- 1.6049-5 · Interest and original issue discount subject to reporting…
- 1.6049(d)-5T · (d)-5T Reporting by brokers of interest and original…
- 1.6049-6 · Statements to recipients of interest payments and holders of…
- 1.6049-7 · Returns of information with respect to REMIC regular…
- 1.6049-8 · Interest and original issue discount paid to certain…
- 1.6049-9 · Premium subject to reporting for a debt instrument acquired…
- 1.6049-10 · Reporting of original issue discount on a tax-exempt…
- 1.6050A-1 · Reporting requirements of certain fishing boat operators.
- 1.6050B-1 · Information returns by person making unemployment…
- 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…
- 1.6050H-2 · Time, form, and manner of reporting interest received on…
- 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…
- 1.6050I-2 · Returns relating to cash in excess of $10,000 received as…
- 1.6050J-1T · Questions and answers concerning information returns…
- 1.6050K-1 · Returns relating to sales or exchanges of certain…
- 1.6050L-1 · Information return by donees relating to certain…
- 1.6050L-2 · Information returns by donees relating to qualified…
- 1.6050M-1 · Information returns relating to persons receiving contracts…
- 1.6050N-1 · Statements to recipients of royalties paid after December…
- 1.6050N-2 · Coordination with reporting rules for widely held fixed…
- 1.6050P-0 · Table of contents.
- 1.6050P-1 · Information reporting for discharges of indebtedness by…
- 1.6050P-2 · Organization a significant trade or business of which is…