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e-CFR Data is current as of November 19, 2009

Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns

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§ 301.6049-1   Returns regarding payments of interest.

For provisions relating to the requirement of returns regarding payments of interest, see §§1.6049–1 to 1.6049–3, inclusive, of this chapter (Income Tax Regulations).

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