U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 61—Information and Returns / Subchapter A—Returns and Records / Part III—Information ReturnsTitle 26SubpartSubpart C—Information Regarding Wages Paid EmployeesContents§ 6051. Receipts for employees§ 6052. Returns regarding payment of wages in the form of group-term life insurance§ 6053. Reporting of tips
