26 C.F.R. § 1.6050B-1 Information returns by person making unemployment compensation payments.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 1—INCOME TAXES
information returns
§ 1.6050B-1 Information returns by person making unemployment compensation payments.