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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 61
INFORMATION AND RETURNS
subchapter A
Returns and Records
part III
INFORMATION RETURNS
subpart C
Information Regarding Wages Paid Employees
Subpart C. Information Regarding Wages Paid Employees
§ 6051
- Receipts for employees
§ 6052
- Returns regarding payment of wages in the form of group-term life insurance
§ 6053
- Reporting of tips
