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Code of Federal Regulations Title 26. Internal Revenue § 26.1.6041–5 Information as to actual owner

Current as of January 02, 2025 | Updated by Findlaw Staff

When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be furnished upon demand of the person paying the income, and in default of compliance with such demand the payee becomes liable for the penalties provided. See section 7203.

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Cite this article: FindLaw.com - Code of Federal Regulations Title 26. Internal Revenue § 26.1.6041–5 Information as to actual owner - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-26-internal-revenue/cfr-sect-26-1-6041-5/

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