Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6050N: Returns regarding payments of royalties
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who makes payments of royalties (or similar amounts) aggregating $10 or more to any other person during any calendar year, or who receives payments of royalties (or similar amounts) as a nominee and who makes payments aggregating $10 or more during any calendar year to any other person with respect to the royalties (or similar amounts) so received, the name, address, and phone number of the information contact of the person required to make such return, and the aggregate amount of payments to the person required to be shown on such return. Except to the extent otherwise provided in regulations, this section shall not apply to any amount paid to a person described in subparagraph (A), (B), (C), (D), (E), or (F) of section 6049(b)(4).
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