1. Regulations
  2. title 31
  3. part 21
  4. subpart B
  5. § 21.210

View all text of Subpart B [§ 21.200 - § 21.210]

§ 21.210 - Reporting.

No reporting is required with respect to payments of reasonable compensation made to regularly employed officers or employees of a person.

AUTHORITY: Sec. 319, Pub. L. 101-121 (31 U.S.C. 1352); 31 U.S.C. 321.

SOURCE: 55 FR 6737, 6751, Feb. 26, 1990, unless otherwise noted.

CITE AS: 31 CFR 21.210