---
kind: "section"
citation: "14 C.F.R. § 1271.210"
title: "14"
number: "1271.210"
heading: "Reporting."
url: "https://uscodex.org/cfr/14/1271.210"
---

# §1271.210. Reporting.


No reporting is required with respect to payments of reasonable compensation made to regularly employed officers or employees of a person.


## Notes

### Authority

Authority: Section 319, Pub. L. 101-121 (31 U.S.C. 1352); Pub. L. 97-258 (31 U.S.C. 6301 et seq. )

### Source

Source: 55 FR 6737, 6748, Feb. 26, 1990, unless otherwise noted.