Section 48.4101-2 - Information reporting(a)In general. Each information report under section 4101(d) must be- (1) Made in the form required by the Commissioner;(2) Made for a period of one calendar month; and(3) Filed by the last day of the first month following the month for which the report is made, except that a report relating to any month during 2000 must be filed by February 28, 2001.(b)Effective date. This section is applicable after March 30, 2000.T.D. 8879, 65 FR 17160 , Mar. 31, 2000