26 CFR § 1.6050B-1

26 CFR · Internal Revenue

§ 1.6050B-1 — Information returns by person making unemployment compensation payments.

26 CFR § 1.6050B-1

TitleTitle 26: Internal Revenue PartPart 1: Income Taxes

SourceeCFR (current through Mar 20, 2026)

This text of 26 C.F.R. § 1.6050B-1 (Information returns by person making unemployment compensation payments.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

26 C.F.R. § 1.6050B-1 (2026).

Text

§ 1.6050B-1 Information returns by person making unemployment compensation payments.
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]

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§ 1.6050B-1 Information returns by person making unemployment compensation payments.

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]