Treasury Regulations · 26 CFR
§ 301.6052-1. Information returns and statements regarding payment of wages in the form of group-term life insurance.
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. § 6052
Cite as 26 CFR § 301.6052-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- May 7, 1973 by T.D. 7275
- Issued under
- 26 U.S.C. § 6052
- Length
- 44 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§ 1.6052-1 and 1.6052-2 of this chapter (income tax regulations).
[T.D. 7275, 38 FR 11346, May 7, 1973]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Issued by T.D. 7275 (38 FR 11346)
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR1b5d05d4bfe19f9 Information and Returns
- Records, statements, and special returns
Nearby sections
- § 301.6049-1 Returns regarding payments of interest.
- § 301.6050A-1 Information returns regarding services performed by certain crewmen on fishing boats.
- § 301.6050M-1 Information returns relating to persons receiving contracts from certain Federal executive agencies.
- § 301.6051-1 Receipts for employees.
- § 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
- § 301.6056-1 Rules relating to reporting by applicable large employers on health insurance coverage offered under employer-sponsored plans.
- § 301.6056-2 Electronic furnishing of statements.
- § 301.6057-1 Employee retirement benefit plans; identification of participant with deferred vested retirement benefit.
- § 301.6057-2 Employee retirement benefit plans; notification of change in plan status.