§ 48.4101-2 - Information reporting.

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In general. Each information report under section 4101(d) must be—

Made in the form required by the Commissioner;

Made for a period of one calendar month; and

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.

Effective date. This section is applicable after March 30, 2000.