26 CFR § 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance.

For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§ 1.6052–1 and 1.6052–2 of this chapter (income tax regulations).

[T.D. 7275, 38 FR 11346, May 7, 1973]