1.6050I-0 Table of contents. Cash received for the account of another. Cash received by agents. Amounts received prior to February 3, 1992. Amounts received on or after February 3, 1992.
Receipt is made with respect to a foreign cash transaction.
For purposes of this section, a clerk is the clerk's office or the office, department, division, branch, or unit of the court that is authorized to receive bail. The information return required by this section must be filed with the Internal Revenue Service by the 15th day after the date the cash bail is received. However, if payments are made to satisfy separate bail requirements, no aggregation is required. Where to file. Returns required by this section must be filed with the Internal Revenue Service office designated in the instructions for Form 8300.