---
kind: "section"
citation: "31 C.F.R. § 21.210"
title: "31"
number: "21.210"
heading: "Reporting."
url: "https://uscodex.org/cfr/31/21.210"
---

# §21.210. 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: Sec. 319, Pub. L. 101-121 (31 U.S.C. 1352); 31 U.S.C. 321.

### Source

Source: 55 FR 6737, 6751, Feb. 26, 1990, unless otherwise noted.