26 C.F.R. § 1.6041-5
Information as to actual owner
When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be furnished upon demand of the person paying the income, and in default of compliance with such demand the payee becomes liable for the penalties provided. See section 7203.
Notes of Decisions
Cited in 1
case, 1966–1966 · leading case: United States v. Blumberg, 258 F. Supp. 885 (D. Del. 1966).
United States v. Blumberg, 258 F. Supp. 885 (D. Del. 1966). “This interpretation of the statute is buttressed by the regulations issued by the Secretary, in 26 C.F.R. § 1.6041-5 : “When a person receiving a payment described in section 6041 is not the actual owner of the income received, the name and address of the actual owner shall be…”
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