reportable interest or dividend payment
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 3406 — for purposes of this section
The term “reportable interest or dividend payment” means any payment of a kind, and to a payee, required to be shown on a return required under—
(i) section 6049(a) (relating to payments of interest),
(ii) section 6042(a) (relating to payments of dividends), or
(iii) section 6044 (relating to payments of patronage dividends) but only to the extent such payment is in money.