Treasury Regulations · 26 CFR
§ 1.6050AA-1. xxx
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6050AA
Cite as 26 CFR § 1.6050AA-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- T.D. 6500, 25 FR 11402, Nov. 26, 1960; 25 FR 14021, Dec. 21, 1960; T.D. 9989, 89 FR 17606, Mar. 11, 2024, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6050AA
Where it sits in 26 CFR
- Subchapter A Income tax
- Part 1 Income taxes
- Information returns
Nearby sections
- § 1.6050Y-1 Information reporting for reportable policy sales, transfers of life insurance contracts to foreign persons, and reportable death benefits.
- § 1.6050Y-2 Information reporting by acquirers for reportable policy sale payments.
- § 1.6050Y-3 Information reporting by 6050Y(b) issuers for reportable policy sales and transfers of life insurance contracts to foreign persons.
- § 1.6050Y-4 Information reporting by payors for reportable death benefits.
- § 1.6050AA-1 xxx
- § 1.6052-1 Information returns regarding payment of wages in the form of group-term life insurance.
- § 1.6052-2 Statements to be furnished employees with respect to wages paid in the form of group-term life insurance.
- § 1.6055-1 Information reporting for minimum essential coverage.
- § 1.6055-2 Electronic furnishing of statements.