26 C.F.R. § 1.6041-8 Cross-reference to penalties.
Title 26 - Internal Revenue
For provisions relating to the penalty provided for failure to file timely a correct information return required under section 6041(a) or (b), see §301.6721–1 of this chapter (Procedure and Administration Regulations). For provisions relating to the penalty provided for failure to furnish timely a correct payee statement required under section 6041(d), see §301.6722–1 of this chapter. See §301.6724–1 of this chapter for the waiver of a penalty if the failure is due to reasonable cause and is not due to willful neglect. [T.D. 8734, 62 FR 53474, Oct. 14, 1997]
Title 26: Internal Revenue
PART 1—INCOME TAXES
information returns
§ 1.6041-8 Cross-reference to penalties.
