CH. 61—INFORMATION AND RETURNS
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(8) For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164. (9) For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.
Subpart B—Information Concerning Transactions With Other Persons Sec. 6041. Information at source. Sec. 6042. Returns regarding corporate dividends, earnings, and profits. Sec. 6043. Return regarding corporate dissolution or liquidation. Sec. 6044. Returns regarding patronage dividends. Sec. 6045. Returns of brokers. Sec. 6046. Returns as to formation or reorganization of foreign corporations. SEC. 6041. INFORMATION AT SOURCE. (a) PAYMENTS OF $600 OR M O R E. — A l l persons engaged in a trade
or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments described in section 6042(1) or section 6045), of $600 or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary or his delegate, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary or his delegate, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment. (b) COLLECTION OF FOREIGN ITEMS.—In the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by any person undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange, such person shall make a return according to the forms or regulations prescribed by the Secretary or his delegate, setting forth the amount paid and the name and address of the recipient of each such payment. (c) PAYMENTS OF INTEREST BY CORPORATIONS.—Every corpora-
tion making payments of interest, regardless of amounts, shall, when required by regulations of the Secretary or his delegate, make a return according to the forms or regulations prescribed by the Secretary or his delegate, setting forth the amount paid and the name and address of the recipient of each such payment. (d) R E C I P I E N T TO F U R N I S H N A M E AND ADDRESS.—When necessary
to make effective the provisions of this section, the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
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