Sec. 6041A. Returns Regarding Payment…
https://irc.bloombergtax.com/public/uscode/doc/irc/section_6041a
Section 6041 of the Internal Revenue Code (hereinafter the “Code”) (and section 1.6041-1(a)(1) of the Regulations) require 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 of $600 or more in any taxable year, to...
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