Sec. 48.4101-2 Information reporting.
(a) In general
Each information report under section 4101(d) must be --
(1) Made in the form required by the Commissioner;
(2) Made for a period of one calendar month; and
(3) 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.
(b) Effective date.
This section is applicable after March 30, 2000.
[T.D. 8659, 61 FR 10450-10466, Mar. 14, 1996, as amended by T.D. 8879, 65 FR 17149-17164, Mar. 31, 2000.]
