26 CFR § 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance.
---
identifier: "/us/cfr/t26/s301.6052-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 301.6052-1 - Information returns and statements regarding payment of wages in the form of group-term life insurance."
title_number: 26
title_name: "Internal Revenue"
section_number: "301.6052-1"
section_name: "Information returns and statements regarding payment of wages in the form of group-term life insurance."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "F"
subchapter_name: "PROCEDURE AND ADMINISTRATION"
part_number: "301"
part_name: "PROCEDURE AND ADMINISTRATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "32 FR 15241, Nov. 3, 1967, unless otherwise noted."
cfr_part: "301"
---
# 301.6052-1 Information returns and statements regarding payment of wages in the form of group-term life insurance.
For provisions relating to information returns and statements required in connection with the payment of wages in the form of group-term life insurance, see §§ 1.6052-1 and 1.6052-2 of this chapter (income tax regulations).
[T.D. 7275, 38 FR 11346, May 7, 1973]