service-recipient

then the service-recipient shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the recipient of such payments. For purposes of the preceding sentence, the term “service-recipient” means the person for whom the service is performed.

Source

26 USC § 6041A(a)

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Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

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