§6050N. Returns regarding payments of royalties — Inbound Citations
26 U.S.C. § 6050N
Cited by 4 provisions in release 119-102.
Citations to 26 U.S.C. § 6050N as a whole
-
(E) section 6050N (relating to payments of royalties), or
Citations to §6050N(a)
-
(a) All 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 to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $2,000 or more in any calendar 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, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))), and the name and address of the recipient of such payment.
-
(vi) section 6050N(a) (relating to payments of royalties),
Citations to §6050N(b)
-
(R) section 6050N(b) (relating to returns regarding payments of royalties),