26 C.F.R. § 1.6041-5 Information as to actual owner.
Title 26 - Internal Revenue
When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be furnished upon demand of the person paying the income, and in default of compliance with such demand the payee becomes liable for the penalties provided. See section 7203.
Title 26: Internal Revenue
PART 1—INCOME TAXES
information returns
§ 1.6041-5 Information as to actual owner.
