# Information Reporting Requirements for Certain Payments Made on Behalf of Another Person, Payments to Joint Payees, and Payments of Gross Proceeds From Sales Involving Investment Advisors
> **IRS** · Final regulations and removal of temporary regulations · Published 2002-07-26 · Effective 2003-01-01 · 67 FR 48754
## Document
- **Document number:** 02-18793
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 67 FR 48754
- **CFR reference:** 26 CFR 1
- **Publication date:** 2002-07-26
- **Effective date:** 2003-01-01
- **Treasury docket:** TD 9010
## Abstract

This document contains regulations under section 6041 that provide information reporting requirements for escrow agents and other persons making payments on behalf of another person, clarify who is the payee for information reporting purposes if a check or other instrument is made payable to joint payees, and clarify the amount to be reported. This document also contains regulations under section 6045 that incorporate the provisions of temporary regulations, which are removed, and that remove investment advisors from the list of exempt recipients.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2002/07/26/02-18793/information-reporting-requirements-for-certain-payments-made-on-behalf-of-another-person-payments-to)
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