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e-CFR data is current as of July 1, 2020

Title 26Chapter ISubchapter APart 1 → §1.6041-5


Title 26: Internal Revenue
PART 1—INCOME TAXES (CONTINUED)


§1.6041-5   Information as to actual owner.

When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be furnished upon demand of the person paying the income, and in default of compliance with such demand the payee becomes liable for the penalties provided. See section 7203.

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