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<p>[QUOTE=&quot;zekeguzz, post: 1049387, member: 15455&quot;]Thanks Cheetah Cats, I think.&nbsp; It looks like all bases are covered in the section with&quot;</p><p style="text-align: left"><span style="color: #000000"><br /></span></p> <p style="text-align: left"><span style="color: #000000">All persons engaged <u><i><b>in a trade or business</b></i></u> and making payment in</span></p> <p style="text-align: left"><span style="color: #000000">the course of such trade or business to another person, of rent,</span></p> <p style="text-align: left"><span style="color: #000000">salaries, wages, <span style="color: red"><b>amounts in consideration for property,</b></span></span></p> <p style="text-align: left"><span style="color: #000000">premiums, annuities, compensations, remunerations,</span></p> <p style="text-align: left"><span style="color: #000000">emoluments, or other <b><span style="color: red">gross proceeds,</span></b> fixed or determinable gains, profits, and</span></p> <p style="text-align: left"><span style="color: #000000">income (other than payments to which section 6042(a)(1),</span></p> <p style="text-align: left"><span style="color: #000000">6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than</span></p> <p style="text-align: left"><span style="color: #000000">payments with respect to which a statement is required under the</span></p> <p style="text-align: left"><span style="color: #000000">authority of section 6042(a)(2), 6044(a)(2), or 6045), of $600 or</span></p> <p style="text-align: left"><span style="color: #000000">more in any taxable year, or, in the case of such payments made by</span></p> <p style="text-align: left"><span style="color: #000000">the United States, the officers or employees of the United States</span></p> <p style="text-align: left"><span style="color: #000000">having information as to such payments and required to make returns</span></p> <p style="text-align: left"><span style="color: #000000">in regard thereto by the regulations hereinafter provided for,</span></p> <p style="text-align: left"><span style="color: #000000">shall render a true and accurate return to the Secretary, under</span></p> <p style="text-align: left"><span style="color: #000000">such regulations and in such form and manner and to such extent as</span></p> <p style="text-align: left"><span style="color: #000000">may be prescribed by the Secretary, setting forth the amount of</span></p> <p style="text-align: left"><span style="color: #000000">such <b><span style="color: red">gross proceeds,</span></b> gains, profits, and income, and the name and address of the</span></p> <p style="text-align: left"><span style="color: #000000">recipient of such payment. </span></p> <p style="text-align: left"><span style="color: #000000"><br /></span></p> <p style="text-align: left"><span style="color: #000000">Read more: <a href="http://www.cointalk.com/showthread.php?t=143573&amp;pagenumber=#ixzz17F60kyeD" class="internalLink ProxyLink" data-proxy-href="http://www.cointalk.com/showthread.php?t=143573&amp;pagenumber=#ixzz17F60kyeD">http://www.cointalk.com/showthread.php?t=143573&amp;pagenumber=#ixzz17F60kyeD</a></span></p><p><br /></p><p>&nbsp;</p><p>I never knew one sentence could be so long.----------------------zeke[/QUOTE]</p><p><br /></p>

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