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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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§ 301.6051-1   Receipts for employees.

For provisions relating to statements for employees regarding remuneration paid during calendar year, see §31.6051–1 of this chapter (Employment Tax Regulations).

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