26 CFR § 48.4101-2 - Information reporting.
(a) In general. Each information report under section 4101(d) must be -
(1) Made in the form required by the Commissioner;
(2) Made for a period of one calendar month; and
(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.
(b) Effective date. This section is applicable after March 30, 2000.