reportable interest or dividend payment

(A)The term “reportable interest or dividend payment” means any payment of a kind, and to a payee, required to be shown on a return required under— (i)section 6049(a) (relating to payments of interest), (ii)section 6042(a) (relating to payments of dividends), or (iii)section 6044 (relating to payments of patronage dividends) but only to the extent such payment is in money.

Source

26 USC § 3406(b)(2)(A)


Scoping language

For purposes of this section
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