---
kind: "section"
citation: "26 C.F.R. § 48.4101-2"
title: "26"
number: "48.4101-2"
heading: "Information reporting."
url: "https://uscodex.org/cfr/26/48.4101-2"
---

# §48.4101-2. Information reporting.

- (a) **In general.** Each information report under [section 4101(d)](/cfr/26/4101.md?p=d) must be—
  - (1) Made in the form required by the Commissioner;
  - (2) Made for a period of one calendar month; and
  - (3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.
- (b) **Effective date.** This section is applicable after March 30, 2000.

## Notes

### Amendments

[T.D. 8879, 65 FR 17160, Mar. 31, 2000]

### Source

Source: T.D. 8421, 57 FR 32424, July 22, 1992, unless otherwise noted.

### Source

Source: T.D. 6648, 28 FR 3633, Apr. 13, 1963, unless otherwise noted.

### Authority

Authority: 26 U.S.C. 7805, unless otherwise noted. Section 48.4052-1 also issued under 26 U.S.C. 4052(g). Section 48.4064-1(b)(3) also issued under 26 U.S.C. 4064(b)(1)(C)(iii). Section 48.4064-1(d)(3)(iii) also issued under 26 U.S.C. 4064(d)(1). Section 48.4064-1(d)(5) also issued under 26 U.S.C. 4064(d)(2). Section 48.4081-4 also issued under 26 U.S.C. 4083(a)(2). Section 48.4081-6 also issued under 26 U.S.C. 4081(c); Section 48.4081-7 also issued under 26 U.S.C. 4081(e). Section 48.4082-1 also issued under 26 U.S.C. 4082. Section 48.4082-1T also issued under 26 U.S.C. 4082(a). Section 48.4082-2 also issued under 26 U.S.C. 4082. Section 48.4082-5 also issued under 26 U.S.C. 4082. Section 48.4082-6 also issued under 26 U.S.C. 4082(d). Section 48.4082-7 also issued under 26 U.S.C. 4082(d). Section 48.4101-1 also issued under 26 U.S.C. 4101(a). Section 48.4101-2 also issued under 26 U.S.C. 6071(a). Section 48.4191-1 also issued under 26 U.S.C. 4191. Section 48.4191-2 also issued under 26 U.S.C. 4191(b)(2). Section 48.4221-3(e) also issued under 26 U.S.C. 4221(a). Section 48.6416(b)(2)-2(b) also issued under 26 U.S.C. 6416(b). Section 48.6427-8 also issued under 26 U.S.C. 6427(m). Section 48.6427-9 also issued under 26 U.S.C. 6427(m). Section 48.6427-10 also issued under 26 U.S.C. 6427(m). Section 48.6427-11 also issued under 26 U.S.C. 6427(m). Section 48.6435-1T also issued under 26 U.S.C. 6435(a) and 6001.

### Amendments

[T.D. 8879, 65 FR 17160, Mar. 31, 2000]