-CITE-
    26 USC CHAPTER 61 - INFORMATION AND RETURNS                 01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS

-HEAD-
                   CHAPTER 61 - INFORMATION AND RETURNS               

-MISC1-
    Subchapter                                                  Sec.(!1) 
    A.      Returns and records                                     6001
    B.      Miscellaneous provisions                                6101

-FOOTNOTE-
    (!1) Section numbers editorially supplied.

-End-

-CITE-
    26 USC Subchapter A - Returns and Records                   01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records

-HEAD-
                    SUBCHAPTER A - RETURNS AND RECORDS                

-MISC1-
    Part                                                     
    I.          Records, statements, and special returns.             
    II.         Tax returns or statements.                            
    III.        Information returns.                                  
    IV.         Signing and verifying of returns and other documents. 
    V.          Time for filing returns and other documents.          
    VI.         Extension of time for filing returns.                 
    VII.        Place for filing returns or other documents.          
    VIII.       Designation of income tax payments to Presidential
                 Election Campaign Fund.                              

                                AMENDMENTS                            
      1966 - Pub. L. 89-809, title III, Sec. 302(b), Nov. 13, 1966, 80
    Stat. 1588, added item VIII.

-End-

-CITE-
    26 USC PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS    01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS

-HEAD-
             PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS         

-MISC1-
    Sec.                                                     
    6001.       Notice or regulations requiring records, statements,
                 and special returns.                                 

-End-

-CITE-
    26 USC Sec. 6001                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART I - RECORDS, STATEMENTS, AND SPECIAL RETURNS

-HEAD-
    Sec. 6001. Notice or regulations requiring records, statements, and
      special returns

-STATUTE-
      Every person liable for any tax imposed by this title, or for the
    collection thereof, shall keep such records, render such
    statements, make such returns, and comply with such rules and
    regulations as the Secretary may from time to time prescribe.
    Whenever in the judgment of the Secretary it is necessary, he may
    require any person, by notice served upon such person or by
    regulations, to make such returns, render such statements, or keep
    such records, as the Secretary deems sufficient to show whether or
    not such person is liable for tax under this title. The only
    records which an employer shall be required to keep under this
    section in connection with charged tips shall be charge receipts,
    records necessary to comply with section 6053(c), and copies of
    statements furnished by employees under section 6053(a).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600,
    title V, Sec. 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97-248,
    title III, Sec. 314(d), Sept. 3, 1982, 96 Stat. 605.)

-MISC1-
                                AMENDMENTS                            
      1982 - Pub. L. 97-248 inserted ", records necessary to comply
    with section 6053(c)," after "charge receipts".
      1978 - Pub. L. 95-600 inserted provision at end relating to only
    records which an employer shall be required to keep in connection
    with charged tips.
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-248 applicable to calendar years
    beginning after Dec. 31, 1982, see section 314(e) of Pub. L. 97-
    248, set out as a note under section 6053 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 501(c) of Pub. L. 95-600 provided that: "The amendments
    made by this section [amending this section and section 6041 of
    this title] shall apply to payments made after December 31, 1978."

-End-

-CITE-
    26 USC PART II - TAX RETURNS OR STATEMENTS                  01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS

-HEAD-
                    PART II - TAX RETURNS OR STATEMENTS                

-MISC1-
    Subpart                                                  
    A.          General requirement.                                  
    B.          Income tax returns.                                   
    C.          Estate and gift tax returns.                          
    D.          Miscellaneous provisions.                             

-End-

-CITE-
    26 USC Subpart A - General Requirement                      01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart A - General Requirement

-HEAD-
                      SUBPART A - GENERAL REQUIREMENT                  

-MISC1-
    Sec.                                                     
    6011.       General requirement of return, statement, or list.    

-End-

-CITE-
    26 USC Sec. 6011                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart A - General Requirement

-HEAD-
    Sec. 6011. General requirement of return, statement, or list

-STATUTE-
    (a) General rule
      When required by regulations prescribed by the Secretary any
    person made liable for any tax imposed by this title, or with
    respect to the collection thereof, shall make a return or statement
    according to the forms and regulations prescribed by the Secretary.
    Every person required to make a return or statement shall include
    therein the information required by such forms or regulations.
    (b) Identification of taxpayer
      The Secretary is authorized to require such information with
    respect to persons subject to the taxes imposed by chapter 21 or
    chapter 24 as is necessary or helpful in securing proper
    identification of such persons.
    (c) Returns, etc., of DISCS and former DISCS and FSC's and former
      FSC's
      (1) Records and information
        A DISC or former DISC or a FSC or former FSC shall for the
      taxable year - 
          (A) furnish such information to persons who were shareholders
        at any time during such taxable year, and to the Secretary, and
          (B) keep such records, as may be required by regulations
        prescribed by the Secretary.
      (2) Returns
        A DISC shall file for the taxable year such returns as may be
      prescribed by the Secretary by forms or regulations.
    (d) Authority to require information concerning section 912
      allowances
      The Secretary may by regulations require any individual who
    receives allowances which are excluded from gross income under
    section 912 for any taxable year to include on his return of the
    taxes imposed by subtitle A for such taxable year such information
    with respect to the amount and type of such allowances as the
    Secretary determines to be appropriate.
    (e) Regulations requiring returns on magnetic media, etc.
      (1) In general
        The Secretary shall prescribe regulations providing standards
      for determining which returns must be filed on magnetic media or
      in other machine-readable form. The Secretary may not require
      returns of any tax imposed by subtitle A on individuals, estates,
      and trusts to be other than on paper forms supplied by the
      Secretary.
      (2) Requirements of regulations
        In prescribing regulations under paragraph (1), the Secretary -
      
          (A) shall not require any person to file returns on magnetic
        media unless such person is required to file at least 250
        returns during the calendar year, and
          (B) shall take into account (among other relevant factors)
        the ability of the taxpayer to comply at reasonable cost with
        the requirements of such regulations.

      Notwithstanding the preceding sentence, the Secretary shall
      require partnerships having more than 100 partners to file
      returns on magnetic media.
    (f) Promotion of electronic filing
      (1) In general
        The Secretary is authorized to promote the benefits of and
      encourage the use of electronic tax administration programs, as
      they become available, through the use of mass communications and
      other means.
      (2) Incentives
        The Secretary may implement procedures to provide for the
      payment of appropriate incentives for electronically filed
      returns.
    (g) Disclosure of reportable transaction to tax-exempt entity
      Any taxable party to a prohibited tax shelter transaction (as
    defined in section 4965(e)(1)) shall by statement disclose to any
    tax-exempt entity (as defined in section 4965(c)) which is a party
    to such transaction that such transaction is such a prohibited tax
    shelter transaction.
    (h) Income, estate, and gift taxes
          For requirement that returns of income, estate, and gift
        taxes be made whether or not there is tax liability, see
        subparts B and C.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 732; Pub. L. 85-859, title I,
    Sec. 161, Sept. 2, 1958, 72 Stat. 1305; Pub. L. 88-563, Sec. 3(a),
    Sept. 2, 1964, 78 Stat. 843; Pub. L. 89-44, title I, Sec.
    101(b)(6), June 21, 1965, 79 Stat. 136; Pub. L. 90-59, Sec. 4(b),
    July 31, 1967, 81 Stat. 154; Pub. L. 91-128, Sec. 4 (f), (g), Nov.
    26, 1969, 83 Stat. 267; Pub. L. 92-178, title V, Sec. 504(a), Dec.
    10, 1971, 85 Stat. 550; Pub. L. 94-455, title XIX, Secs.
    1904(b)(10)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1817,
    1834; Pub. L. 95-615, Sec. 207(c), Nov. 8, 1978, 92 Stat. 3108;
    Pub. L. 97-248, title III, Sec. 319, Sept. 3, 1982, 96 Stat. 610;
    Pub. L. 98-67, title I, Sec. 109(a), Aug. 5, 1983, 97 Stat. 383;
    Pub. L. 98-369, div. A, title VIII, Sec. 801(d)(12), July 18, 1984,
    98 Stat. 997; Pub. L. 99-514, title XVIII, Sec. 1899A(52), Oct. 22,
    1986, 100 Stat. 2961; Pub. L. 100-647, title I, Sec. 1015(q)(1),
    Nov. 10, 1988, 102 Stat. 3572; Pub. L. 101-239, title VII, Sec.
    7713(a), Dec. 19, 1989, 103 Stat. 2394; Pub. L. 105-34, title XII,
    Sec. 1224, Aug. 5, 1997, 111 Stat. 1019; Pub. L. 105-206, title II,
    Sec. 2001(c), July 22, 1998, 112 Stat. 723; Pub. L. 109-222, title
    V, Sec. 516(b)(2), May 17, 2006, 120 Stat. 371.)

-MISC1-
                                AMENDMENTS                            
      2006 - Subsecs. (g), (h). Pub. L. 109-222 added subsec. (g) and
    redesignated former subsec. (g) as (h).
      1998 - Subsecs. (f), (g). Pub. L. 105-206 added subsec. (f) and
    redesignated former subsec. (f) as (g).
      1997 - Subsec. (e)(2). Pub. L. 105-34 inserted at end
    "Notwithstanding the preceding sentence, the Secretary shall
    require partnerships having more than 100 partners to file returns
    on magnetic media."
      1989 - Subsec. (e). Pub. L. 101-239 substituted "magnetic media"
    for "magnetic tape" in heading and amended text generally, revising
    the content and structure of pars. (1) and (2).
      1988 - Subsec. (a). Pub. L. 100-647 substituted "or with respect
    to the collection thereof" for "or for the collection thereof".
      1986 - Subsec. (f). Pub. L. 99-514 substituted "subparts B and C"
    for "sections 6012 to 6019, inclusive".
      1984 - Subsec. (c). Pub. L. 98-369 inserted "and FSC's and former
    FSC's" in heading and "or a FSC or former FSC" in par. (1).
      1983 - Subsec. (e). Pub. L. 98-67 amended subsec. (e) generally,
    designating existing provisions as par. (1) and adding par. (2).
      1982 - Subsecs. (e), (f). Pub. L. 97-248 added subsec. (e) and
    redesignated former subsec. (e) as (f).
      1978 - Subsecs. (d), (e). Pub. L. 95-615 added subsec. (d) and
    redesignated former subsec. (d) as (e).
      1976 - Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out "or his delegate" after "Secretary".
      Subsec. (c). Pub. L. 94-455, Secs. 1904(b)(10)(A)(ii),
    1906(b)(13)(A), redesignated subsec. (e) as (c) and struck out "or
    his delegate" after "Secretary" wherever appearing.
      Subsec. (d). Pub. L. 94-455, Sec. 1904(b)(10)(A)(ii),
    redesignated subsec. (f) as (d). Former subsec. (d), which related
    to interest equalization tax returns, was struck out.
      Subsecs. (e), (f). Pub. L. 94-455, Sec. 1904(b)(10)(A)(ii),
    redesignated subsecs. (e) and (f) as (c) and (d), respectively.
      1971 - Subsecs. (e), (f). Pub. L. 92-178 added subsec. (e) and
    redesignated former subsec. (e) as (f).
      1969 - Subsec. (d)(1)(B). Pub. L. 91-128, Sec. 4(f), inserted
    provisions excepting dispositions made under circumstances
    entitling the person to a credit under the provisions of section
    4919 from the requirement that persons incurring liability for the
    tax imposed by section 4911 of this title, if he disposes of the
    stock or debt obligation with respect to which such liability was
    incurred prior to the filing of the return required by subparagraph
    (A), file a return of such tax.
      Subsec. (d)(3). Pub. L. 91-128, Sec. 4(g), eased recordkeeping
    requirements by providing that nonparticipating be subject to the
    recordkeeping and reporting requirements prescribed by the
    Secretary or his delegate only insofar as they engage in sales or
    acquisitions in which the nonparticipating firm has received a
    validation certificate indicating the stock or debt obligation
    qualifies for the exemption or where the U.S. person acquiring the
    stock or debt obligation is subject to the interest equalization
    tax, including acquisitions where a broker's confirmation to the
    customer indicates, or should indicate that the particular
    acquisition is or may be subject to the tax.
      1967 - Subsec. (d)(1). Pub. L. 90-59 designated existing
    provisions as subpar. (A), substituted a copy of any return made
    during a quarter under subpar. (B) for a certificate of American
    ownership complying with section 4918(e) or a summary statement
    establishing exemption together with reasons for person's inability
    to establish prior American ownership as the document to accompany
    the list of acquisitions made during the calendar quarter for which
    an exemption is claimed under section 4918, struck out "a written
    confirmation, furnished in accordance with the requirements
    described in section 4918(c) or (d), is treated as conclusive proof
    of prior American ownership;" after "No return or accompanying
    evidence shall be required under this paragraph, in connection with
    any acquisition with respect to which", and added clauses (i),
    (ii), and (iii) and subpar. (B).
      1965 - Subsec. (c). Pub. L. 89-44 repealed subsec. (c) which
    related to return of retailers excise taxes by suppliers.
      1964 - Subsecs. (d), (e). Pub. L. 88-563 added subsec. (d) and
    redesignated former subsec. (d) as (e).
      1958 - Subsecs. (c), (d). Pub. L. 85-859 added subsec. (c) and
    redesignated former subsec. (c) as (d).

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Amendment by Pub. L. 109-222 applicable to disclosures the due
    date for which are after May 17, 2006, see section 516(d)(2) of
    Pub. L. 109-222, set out as an Effective Date note under section
    4965 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1226 of title XII of Pub. L. 105-34, as amended by Pub.
    L. 105-206, title VI, Sec. 6012(e), July 22, 1998, 112 Stat. 819,
    provided that: "The amendments made by this part [part I (Secs.
    1221-1226) of subtitle C of title XII of Pub. L. 105-34, enacting
    part IV of subchapter K of chapter 1 of this title and subchapter D
    of chapter 63 of this title, and amending this section and sections
    6012, 6031, 6724, 7421, 7459, 7482, and 7485 of this title] shall
    apply to partnership taxable years beginning after December 31,
    1997."

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Section 7713(b) of Pub. L. 101-239 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    returns the due date for which (determined without regard to
    extensions) is after December 31, 1989."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 1015(q)(2) of Pub. L. 100-647 provided that: "The
    amendment made by paragraph (1) [amending this section] shall take
    effect on the date of the enactment of this Act [Nov. 10, 1988]."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to transactions after Dec.
    31, 1984, in taxable years ending after such date, see section
    805(a)(1) of Pub. L. 98-369, as amended, set out as a note under
    section 245 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 98-67 applicable with respect to payments
    made after Dec. 31, 1983, see section 110(a) of Pub. L. 98-67, set
    out as a note under section 31 of this title.

          EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW      
      Amendment by Pub. L. 95-615 applicable to taxable years beginning
    after Dec. 31, 1977, with provision for election of prior law, see
    section 209 of Pub. L. 95-615, set out as an Effective Date of 1978
    Amendment note under section 911 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1904(b)(10)(A)(ii) of Pub. L. 94-455
    effective Feb. 1, 1977, see section 1904(d) of Pub. L. 94-455, set
    out as a note under section 4041 of this title.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Amendment by Pub. L. 92-178 applicable with respect to taxable
    years ending after Dec. 31, 1971, except that a corporation may not
    be a DISC for any taxable year beginning before Jan. 1, 1972, see
    section 507 of Pub. L. 92-178, set out as an Effective Date note
    under section 991 of this title.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Section 4(i)(4) of Pub. L. 91-128 provided that: "The amendments
    made by this section [amending this section and sections 4912,
    4914, 4915, 4919, 4920, and 6680 of this title] shall apply with
    respect to acquisitions of debt obligations made after the date of
    the enactment of this Act [Nov. 26, 1969]."

                     EFFECTIVE DATE OF 1967 AMENDMENT                 
      Section 4(h) of Pub. L. 90-59 provided that: "The amendments made
    by this section [amending this section and sections 4918, 4920, and
    6076 of this title] (other than by subsections (d) and (e)) shall
    apply with respect to acquisitions of stock and debt obligations
    made after July 14, 1967. The amendments made by subsections (d)
    and (e) [amending sections 6681 and 7241 of this title] shall take
    effect on the date of the enactment of this Act [July 31, 1967]."

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by Pub. L. 89-44 applicable with respect to articles
    sold on or after June 22, 1965, see section 701(a) of Pub. L. 89-
    44, set out as a note under section 4161 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-859 effective on first day of first
    calendar quarter which begins more than 60 days after Sept. 2,
    1958, see section 1(c) of Pub. L. 85-859.

                       SHORT TITLE OF 1967 AMENDMENT                   
      Section 1(a) of Pub. L. 90-59 provided that: "This Act [amending
    this section and sections 4912, 4914 to 4920, 4931, 6076, 6681, and
    7241 of this title] may be cited as the 'Interest Equalization Tax
    Extension Act of 1967'."

             ELECTRONIC FILING OF TAX AND INFORMATION RETURNS         
      Pub. L. 105-206, title II, Sec. 2001(a), (b), (d), July 22, 1998,
    112 Stat. 723, 725, provided that:
      "(a) In General. - It is the policy of Congress that - 
        "(1) paperless filing should be the preferred and most
      convenient means of filing Federal tax and information returns;
        "(2) it should be the goal of the Internal Revenue Service to
      have at least 80 percent of all such returns filed electronically
      by the year 2007; and
        "(3) the Internal Revenue Service should cooperate with and
      encourage the private sector by encouraging competition to
      increase electronic filing of such returns.
      "(b) Strategic Plan. - 
        "(1) In general. - Not later than 180 days after the date of
      the enactment of this Act [July 22, 1998], the Secretary of the
      Treasury or the Secretary's delegate (hereafter in this section
      referred to as the 'Secretary') shall establish a plan to
      eliminate barriers, provide incentives, and use competitive
      market forces to increase electronic filing gradually over the
      next 10 years while maintaining processing times for paper
      returns at 40 days. To the extent practicable, such plan shall
      provide that all returns prepared electronically for taxable
      years beginning after 2001 shall be filed electronically.
        "(2) Electronic commerce advisory group. - To ensure that the
      Secretary receives input from the private sector in the
      development and implementation of the plan required by paragraph
      (1), the Secretary shall convene an electronic commerce advisory
      group to include representatives from the small business
      community and from the tax practitioner, preparer, and
      computerized tax processor communities and other representatives
      from the electronic filing industry.
      "(d) Annual Reports. - Not later than June 30 of each calendar
    year after 1998, the Chairperson of the Internal Revenue Service
    Oversight Board, the Secretary of the Treasury, and the Chairperson
    of the electronic commerce advisory group established under
    subsection (b)(2) [set out as a note above] shall report to the
    Committees on Ways and Means, Appropriations, Government Reform and
    Oversight [now Committee on Government Reform], and Small Business
    of the House of Representatives and the Committees on Finance,
    Appropriations, Governmental Affairs [now Committee on Homeland
    Security and Governmental Affairs], and Small Business [now
    Committee on Small Business and Entrepreneurship] of the Senate on -
     
        "(1) the progress of the Internal Revenue Service in meeting
      the goal of receiving electronically 80 percent of tax and
      information returns by 2007;
        "(2) the status of the plan required by subsection (b) [set out
      as a note above];
        "(3) the legislative changes necessary to assist the Internal
      Revenue Service in meeting such goal; and
        "(4) the effects on small businesses and the self-employed of
      electronically filing tax and information returns."

      Pub. L. 105-206, title II, Sec. 2003(c), July 22, 1998, 112 Stat.
    725, provided that: "In the case of taxable periods beginning after
    December 31, 1999, the Secretary of the Treasury or the Secretary's
    delegate shall, to the extent practicable, establish procedures to
    accept, in electronic form, any other information, statements,
    elections, or schedules, from taxpayers filing returns
    electronically, so that such taxpayers will not be required to file
    any paper."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

      STUDY OF WAGE RETURNS ON MAGNETIC TAPE; REPORT TO CONGRESS NOT
                          LATER THAN JULY 1, 1984
      Section 109(b) of Pub. L. 98-67 required Secretary of the
    Treasury, in consultation with Secretary of Health and Human
    Services, to conduct a study of feasibility of requiring persons to
    file, on magnetic media, returns under section 6011 of the Internal
    Revenue Code containing information described in section 6051(a) of
    such Code (relating to W-2s), and that not later than July 1, 1984,
    Secretary of the Treasury was to submit to Committee on Ways and
    Means of House of Representatives and Committee on Finance of
    Senate results of study.

                              REPORT ON FORMS                          
      Section 353 of Pub. L. 97-248 required Secretary of the Treasury
    to study and report to Congress, not later than June 30, 1983,
    methods of modifying the design of the forms used by the Internal
    Revenue Service to achieve greater accuracy in the reporting of
    income and the matching of information reports and returns with the
    returns of tax imposed.

                  STUDY OF SIMPLIFICATION OF TAX RETURNS              
      Pub. L. 95-600, title V, Sec. 551, Nov. 6, 1978, 92 Stat. 2890,
    required a study and investigation by Secretary of the Treasury
    with respect to simplification of Federal income tax returns,
    establishment of a task force to assist in conduct of study, and a
    report by Secretary on study and investigation to Congressional
    committees not later than 2 years after Nov. 6, 1978.

         FIRST RETURN PERIOD FOR INTEREST EQUALIZATION TAX RETURNS     
      Section 3(d)(1) of Pub. L. 89-243, Oct. 9, 1965, 79 Stat. 955,
    provided that the first period for which returns were to be made
    under subsec. (d)(1) of this section with respect to acquisitions
    made subject to tax by this section was the period commencing Feb.
    11, 1965, and ending at the close of the calendar quarter in which
    the enactment of Pub. L. 89-243 [Oct. 9, 1965] occurred.
      Section 3(e) of Pub. L. 88-563 provided that the first period for
    which returns were to be made under subsec. (d)(1) of this section
    was the period commencing July 19, 1963, and ending at the close of
    the calendar quarter in which the enactment of Pub. L. 88-563
    [Sept. 2, 1964] occurred.

-End-

-CITE-
    26 USC Subpart B - Income Tax Returns                       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
                      SUBPART B - INCOME TAX RETURNS                  

-MISC1-
    Sec.                                                     
    6012.       Persons required to make returns of income.           
    6013.       Joint returns of income tax by husband and wife.      
    6014.       Income tax return - tax not computed by taxpayer.     
    6015.       Relief from joint and several liability on joint
                 return.                                              
    [6016.      Repealed.]                                            
    6017.       Self-employment tax returns.                          
    [6017A.     Repealed.]                                            

                                AMENDMENTS                            
      1998 - Pub. L. 105-206, title III, Sec. 3201(f), July 22, 1998,
    112 Stat. 740, added item 6015.
      1989 - Pub. L. 101-239, title VII, Sec. 7711(b)(3), Dec. 19,
    1989, 103 Stat. 2393, struck out item 6017A "Place of residence".
      1984 - Pub. L. 98-369, div. A, title IV, Sec. 412(c)(1), July 18,
    1984, 98 Stat. 792, struck out item 6015 "Declaration of estimated
    income tax by individuals."
      1972 - Pub. L. 92-512, title I, Sec. 144(a)(2), Oct. 20, 1972, 86
    Stat. 935, added item 6017A.
      1968 - Pub. L. 90-364, title I, Sec. 103(e)(7), June 28, 1968, 82
    Stat. 264, struck out item 6016 "Declarations of estimated income
    tax by corporations."

-End-

-CITE-
    26 USC Sec. 6012                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
    Sec. 6012. Persons required to make returns of income

-STATUTE-
    (a) General rule
      Returns with respect to income taxes under subtitle A shall be
    made by the following:
        (1)(A) Every individual having for the taxable year gross
      income which equals or exceeds the exemption amount, except that
      a return shall not be required of an individual - 
          (i) who is not married (determined by applying section 7703),
        is not a surviving spouse (as defined in section 2(a)), is not
        a head of a household (as defined in section 2(b)), and for the
        taxable year has gross income of less than the sum of the
        exemption amount plus the basic standard deduction applicable
        to such an individual,
          (ii) who is a head of a household (as so defined) and for the
        taxable year has gross income of less than the sum of the
        exemption amount plus the basic standard deduction applicable
        to such an individual,
          (iii) who is a surviving spouse (as so defined) and for the
        taxable year has gross income of less than the sum of the
        exemption amount plus the basic standard deduction applicable
        to such an individual, or
          (iv) who is entitled to make a joint return and whose gross
        income, when combined with the gross income of his spouse, is,
        for the taxable year, less than the sum of twice the exemption
        amount plus the basic standard deduction applicable to a joint
        return, but only if such individual and his spouse, at the
        close of the taxable year, had the same household as their
        home.

      Clause (iv) shall not apply if for the taxable year such spouse
      makes a separate return or any other taxpayer is entitled to an
      exemption for such spouse under section 151(c).
        (B) The amount specified in clause (i), (ii), or (iii) of
      subparagraph (A) shall be increased by the amount of 1 additional
      standard deduction (within the meaning of section 63(c)(3)) in
      the case of an individual entitled to such deduction by reason of
      section 63(f)(1)(A) (relating to individuals age 65 or more), and
      the amount specified in clause (iv) of subparagraph (A) shall be
      increased by the amount of the additional standard deduction for
      each additional standard deduction to which the individual or his
      spouse is entitled by reason of section 63(f)(1).
        (C) The exception under subparagraph (A) shall not apply to any
      individual - 
          (i) who is described in section 63(c)(5) and who has - 
            (I) income (other than earned income) in excess of the sum
          of the amount in effect under section 63(c)(5)(A) plus the
          additional standard deduction (if any) to which the
          individual is entitled, or
            (II) total gross income in excess of the standard
          deduction, or

          (ii) for whom the standard deduction is zero under section
        63(c)(6).

        (D) For purposes of this subsection - 
          (i) The terms "standard deduction", "basic standard
        deduction" and "additional standard deduction" have the
        respective meanings given such terms by section 63(c).
          (ii) The term "exemption amount" has the meaning given such
        term by section 151(d). In the case of an individual described
        in section 151(d)(2), the exemption amount shall be zero.

        (2) Every corporation subject to taxation under subtitle A;
        (3) Every estate the gross income of which for the taxable year
      is $600 or more;
        (4) Every trust having for the taxable year any taxable income,
      or having gross income of $600 or over, regardless of the amount
      of taxable income;
        (5) Every estate or trust of which any beneficiary is a
      nonresident alien;
        (6) Every political organization (within the meaning of section
      527(e)(1)), and every fund treated under section 527(g) as if it
      constituted a political organization, which has political
      organization taxable income (within the meaning of section
      527(c)(1)) for the taxable year; and (!1)

        (7) Every homeowners association (within the meaning of section
      528(c)(1)) which has homeowners association taxable income
      (within the meaning of section 528(d)) for the taxable year.(!1)
        (8) Every individual who receives payments during the calendar
      year in which the taxable year begins under section 3507
      (relating to advance payment of earned income credit).(!1)
        (9) Every estate of an individual under chapter 7 or 11 of
      title 11 of the United States Code (relating to bankruptcy) the
      gross income of which for the taxable year is not less than the
      sum of the exemption amount plus the basic standard deduction
      under section 63(c)(2)(D).<sup>(!1)(!2)</sup>

    except that subject to such conditions, limitations, and exceptions
    and under such regulations as may be prescribed by the Secretary,
    nonresident alien individuals subject to the tax imposed by section
    871 and foreign corporations subject to the tax imposed by section
    881 may be exempted from the requirement of making returns under
    this section.
    (b) Returns made by fiduciaries and receivers
      (1) Returns of decedents
        If an individual is deceased, the return of such individual
      required under subsection (a) shall be made by his executor,
      administrator, or other person charged with the property of such
      decedent.
      (2) Persons under a disability
        If an individual is unable to make a return required under
      subsection (a), the return of such individual shall be made by a
      duly authorized agent, his committee, guardian, fiduciary or
      other person charged with the care of the person or property of
      such individual. The preceding sentence shall not apply in the
      case of a receiver appointed by authority of law in possession of
      only a part of the property of an individual.
      (3) Receivers, trustees and assignees for corporations
        In a case where a receiver, trustee in a case under title 11 of
      the United States Code, or assignee, by order of a court of
      competent jurisdiction, by operation of law or otherwise, has
      possession of or holds title to all or substantially all the
      property or business of a corporation, whether or not such
      property or business is being operated, such receiver, trustee,
      or assignee shall make the return of income for such corporation
      in the same manner and form as corporations are required to make
      such returns.
      (4) Returns of estates and trusts
        Returns of an estate, a trust, or an estate of an individual
      under chapter 7 or 11 of title 11 of the United States Code shall
      be made by the fiduciary thereof.
      (5) Joint fiduciaries
        Under such regulations as the Secretary may prescribe, a return
      made by one of two or more joint fiduciaries shall be sufficient
      compliance with the requirements of this section. A return made
      pursuant to this paragraph shall contain a statement that the
      fiduciary has sufficient knowledge of the affairs of the person
      for whom the return is made to enable him to make the return, and
      that the return is, to the best of his knowledge and belief, true
      and correct.
      (6) IRA share of partnership income
        In the case of a trust which is exempt from taxation under
      section 408(e), for purposes of this section, the trust's
      distributive share of items of gross income and gain of any
      partnership to which subchapter C or D of chapter 63 applies
      shall be treated as equal to the trust's distributive share of
      the taxable income of such partnership.
    (c) Certain income earned abroad or from sale of residence
      For purposes of this section, gross income shall be computed
    without regard to the exclusion provided for in section 121
    (relating to gain from sale of principal residence) and without
    regard to the exclusion provided for in section 911 (relating to
    citizens or residents of the United States living abroad).
    (d) Tax-exempt interest required to be shown on return
      Every person required to file a return under this section for the
    taxable year shall include on such return the amount of interest
    received or accrued during the taxable year which is exempt from
    the tax imposed by chapter 1.
    (e) Consolidated returns
          For provisions relating to consolidated returns by affiliated
        corporations, see chapter 6.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 732; Pub. L. 85-866, title I,
    Sec. 72(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 88-272, title II,
    Sec. 206(b)(1), Feb. 26, 1964, 78 Stat. 40; Pub. L. 91-172, title
    IX, Sec. 941(a), (d), Dec. 30, 1969, 83 Stat. 726; Pub. L. 92-178,
    title II, Sec. 204(a), Dec. 10, 1971, 85 Stat. 511; Pub. L. 93-443,
    title IV, Sec. 407, Oct. 15, 1974, 88 Stat. 1297; Pub. L. 93-625,
    Sec. 10(b), Jan. 3, 1975, 88 Stat. 2119; Pub. L. 94-12, title II,
    Sec. 201(b), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94-164, Sec.
    2(a)(2), Dec. 23, 1975, 89 Stat. 970; Pub. L. 94-455, title IV,
    Sec. 401(b)(3), title XIX, Sec. 1906(b)(13)(A), title XXI, Sec.
    2101(c), Oct. 4, 1976, 90 Stat. 1556, 1834, 1899; Pub. L. 95-30,
    title I, Sec. 104, May 23, 1977, 91 Stat. 139; Pub. L. 95-600,
    title I, Secs. 101(c), 102(b)(1), 105(d), title IV, Sec. 404(c)(8),
    Nov. 6, 1978, 92 Stat. 2770, 2771, 2776, 2870; Pub. L. 95-615, Sec.
    202(g)(5), formerly Sec. 202(f)(5), Nov. 8, 1978, 92 Stat. 3100,
    renumbered Sec. 202(g)(5), Pub. L. 96-222, title I, Sec.
    108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96-589, Secs.
    3(b), 6(i)(5), Dec. 24, 1980, 94 Stat. 3400, 3410; Pub. L. 97-34,
    title I, Secs. 104(d)(1), 111(b)(3), Aug. 13, 1981, 95 Stat. 189,
    194; Pub. L. 98-369, div. A, title IV, Sec. 412(b)(3), July 18,
    1984, 98 Stat. 792; Pub. L. 99-514, title I, Sec. 104(a)(1), title
    XV, Sec. 1525(a), Oct. 22, 1986, 100 Stat. 2103, 2749; Pub. L. 100-
    647, title I, Sec. 1001(b)(2), Nov. 10, 1988, 102 Stat. 3349; Pub.
    L. 105-34, title III, Sec. 312(d)(11), title XII, Sec. 1225, Aug.
    5, 1997, 111 Stat. 840, 1019; Pub. L. 106-230, Sec. 3(a)(1), July
    1, 2000, 114 Stat. 482; Pub. L. 107-276, Sec. 3(a), Nov. 2, 2002,
    116 Stat. 1931.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 63(c)(2)(D), referred to in subsec. (a)(9), was repealed
    by Pub. L. 107-16, title III, Sec. 301(a)(4), June 7, 2001, 115
    Stat. 53. Subsequently, section 63(c)(2)(C) was redesignated as
    section 63(c)(2)(D) by Pub. L. 107-147, title IV, Sec.
    411(e)(1)(C), Mar. 9, 2002, 116 Stat. 46.

-MISC1-
                                AMENDMENTS                            
      2002 - Subsec. (a)(6). Pub. L. 107-276 struck out "or which has
    gross receipts of $25,000 or more for the taxable year (other than
    an organization to which section 527 applies solely by reason of
    subsection (f)(1) of such section)" after "(within the meaning of
    section 527(c)(1)) for the taxable year".
      2000 - Subsec. (a)(6). Pub. L. 106-230 inserted "or which has
    gross receipts of $25,000 or more for the taxable year (other than
    an organization to which section 527 applies solely by reason of
    subsection (f)(1) of such section)" after "taxable year".
      1997 - Subsec. (b)(6). Pub. L. 105-34, Sec. 1225, added par. (6).
      Subsec. (c). Pub. L. 105-34, Sec. 312(d)(11), substituted
    "(relating to gain from sale of principal residence)" for
    "(relating to one-time exclusion of gain from sale of principal
    residence by individual who has attained age 55)".
      1988 - Subsec. (a)(1)(C)(i). Pub. L. 100-647 amended subcl. (I)
    generally, substituting "the sum of the amount in effect under
    section 63(c)(5)(A) plus the additional standard deduction (if any)
    to which the individual is entitled" for "the amount in effect
    under section 63(c)(5)(A) (relating to limitation on standard
    deduction in the case of certain dependents)".
      1986 - Subsec. (a)(1). Pub. L. 99-514, Sec. 104(a)(1)(A), amended
    par. (1) generally. Prior to amendment, par. (1) read as follows:
      "(1)(A) Every individual having for the taxable year a gross
    income of the exemption amount or more, except that a return shall
    not be required of an individual (other than an individual
    described in subparagraph (C)) - 
        "(i) who is not married (determined by applying section 143),
      is not a surviving spouse (as defined in section 2(a)), and for
      the taxable year has a gross income of less than the sum of the
      exemption amount plus the zero bracket amount applicable to such
      an individual,
        "(ii) who is a surviving spouse (as so defined) and for the
      taxable year has a gross income of less than the sum of the
      exemption amount plus the zero bracket amount applicable to such
      an individual, or
        "(iii) who is entitled to make a joint return under section
      6013 and whose gross income, when combined with the gross income
      of his spouse, is, for the taxable year, less than the sum of
      twice the exemption amount plus the zero bracket amount
      applicable to a joint return, but only if such individual and his
      spouse, at the close of the taxable year, had the same household
      as their home.
    Clause (iii) shall not apply if for the taxable year such spouse
    makes a separate return or any other taxpayer is entitled to an
    exemption for such spouse under section 151(e).
      "(B) The amount specified in clause (i) or (ii) of subparagraph
    (A) shall be increased by the exemption amount in the case of an
    individual entitled to an additional personal exemption under
    section 151(c)(1), and the amount specified in clause (iii) of
    subparagraph (A) shall be increased by the exemption amount for
    each additional personal exemption to which the individual or his
    spouse is entitled under section 151(c).
      "(C) The exception under subparagraph (A) shall not apply to - 
        "(i) a nonresident alien individual;
        "(ii) a citizen of the United States entitled to the benefits
      of section 931;
        "(iii) an individual making a return under section 443(a)(1)
      for a period of less than 12 months on account of a change in his
      annual accounting period;
        "(iv) an individual who has income (other than earned income)
      of the exemption amount or more and who is described in section
      63(e)(1)(D); or
        "(v) an estate or trust.
      "(D) For purposes of this paragraph - 
        "(i) The term 'zero bracket amount' has the meaning given to
      such term by section 63(d).
        "(ii) The term 'exemption amount' has the meaning given to such
      term by section 151(f)."
      Subsec. (a)(9). Pub. L. 99-514, Sec. 104(a)(1)(B), substituted
    "not less than the sum of the exemption amount plus the basic
    standard deduction under section 63(c)(2)(D)" for "$2,700 or more".
      Subsecs. (d), (e). Pub. L. 99-514, Sec. 1525(a), added subsec.
    (d) and redesignated former subsec. (d) as (e).
      1984 - Subsec. (b)(2). Pub. L. 98-369 struck out "or section
    6015(a)" after "subsection (a)".
      1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 104(d)(1)(D),
    substituted "the exemption amount" for "$1,000", wherever
    appearing, substituted "the sum of the exemption amount plus the
    zero bracket amount applicable to such an individual" for "$3,300"
    in subpar. (A)(i) and for "$4,400" in subpar. (A)(ii), substituted
    "the sum of twice the exemption amount plus the zero bracket amount
    applicable to a joint return" for "$5,400" in subpar. (A)(iii), and
    added subpar. (D).
      Subsec. (c). Pub. L. 97-34, Sec. 111(b)(3), substituted "relating
    to citizens or residents of the United States living abroad" for
    "relating to income earned by employees in certain camps".
      1980 - Subsec. (a)(9). Pub. L. 96-589, Sec. 3(b)(1), added par.
    (9).
      Subsec. (b)(3). Pub. L. 96-589, Sec. 6(i)(5), substituted
    "trustee in a case under title 11 of the United States Code" for
    "trustee in bankruptcy".
      Subsec. (b)(4). Pub. L. 96-589, Sec. 3(b)(2), inserted reference
    to estate of an individual under chapter 7 or 11 of title 11 of the
    United States Code.
      1978 - Subsec. (a)(1)(A). Pub. L. 95-600, Secs. 101(c),
    102(b)(1), substituted in provision preceding cl. (i), "$1,000" for
    "$750", in cl. (i), "$3,050" for "$2,950" and "$3,300" for
    "$3,050", in cl. (ii), "$4,150" for "$3,950" and "$4,400" for
    "$4,150", and in cl. (iii), "$4,900" for "$4,700" and "$5,400" for
    "$4,900".
      Subsec. (a)(8). Pub. L. 95-600, Sec. 105(d), added par. (8).
      Subsec. (c). Pub. L. 95-615 substituted "(relating to income
    earned by employees in certain camps)" for "(relating to earned
    income from sources without the United States)".
      Pub. L. 95-600, Sec. 404(c)(8), inserted provisions relating to a
    one-time exclusion and principal residence, and substituted "55"
    for "65".
      1977 - Subsec. (a)(1)(A). Pub. L. 95-30 substituted "(other than
    an individual described in subparagraph (C))" for "(other than an
    individual referred to in section 142(b))" in provisions preceding
    cl. (i), "$2,950" for "$2,450" in cl. (i), "$3,950" for "$2,850" in
    cl. (ii), and "$4,700" for "$3,600" in cl. (iii).
      Subsec. (a)(1)(B). Pub. L. 95-30 reenacted subpar. (B) without
    change.
      Subsec. (a)(1)(C). Pub. L. 95-30 substituted provisions that the
    exception under subparagraph (A) shall not apply to a nonresident
    alien individual, a citizen of the United States entitled to the
    benefits of section 931, an individual making a return under
    section 443(a)(1) for a period of less than 12 months on account of
    a change in his annual accounting period, an individual who has
    income (other than earned income) of $750 or more and who is
    described in section 63(e)(1)(D), or an estate or trust, for
    provisions requiring that a return with respect to income taxes
    under subtitle A be made by every individual having for the taxable
    year a gross income of $750 or more and to whom section 141(e)
    (relating to limitations in case of certain dependent taxpayers)
    applied.
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out in provisions following par. (7) "or his delegate" after
    "Secretary".
      Subsec. (a)(1)(A), (B). Pub. L. 94-455, Sec. 401(b)(3), reenacted
    subpars. (A) and (B) without change.
      Subsec. (a)(7). Pub. L. 94-455, Sec. 2101(c), added par. (7).
      Subsec. (b)(5). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary".
      1975 - Subsec. (a)(1)(A). Pub. L. 94-164 substituted "$2,450" for
    "$2,350" in cl. (i), "$2,850" for "$2,650" in cl. (ii), and
    "$3,600" for "$3,400" in cl. (iii).
      Pub. L. 94-12 substituted "(determined by applying section 143),
    is not a surviving spouse (as defined in section 2(a)), and for the
    taxable year has a gross income of less than $2,350" for
    "determined by applying section 143(a)) and for the taxable year
    has a gross income of less than $2,050, or" in cl. (i), added cl.
    (ii), redesignated existing cl. (ii) as (iii), in cl. (iii) as so
    redesignated substituted "$3,400" for "$2,800", and in provisions
    following cl. (iii) substituted "Clause (iii)" for "Clause (ii)".
      Subsec. (a)(1)(B). Pub. L. 94-12 substituted "The amount
    specified in clause (i) or (ii) of subparagraph (A) shall be
    increased by $750" for "The $2,050 amount specified in subparagraph
    (A)(i) shall be increased to $2,800" and "the amount specified in
    clause (iii) of subparagraph (A) shall be increased by $750" for
    "the $2,800 amount specified in subparagraph (A)(ii) shall be
    increased by $750".
      Subsec. (a)(6). Pub. L. 93-625 added par. (6) and struck out
    provision that Secretary or his delegate shall, by regulation,
    exempt from requirement of making returns under this section any
    political committee (as defined in section 301(d) of Federal
    Election Campaign Act of 1971) having no gross income for taxable
    year.
      1974 - Subsec. (a). Pub. L. 93-443 provided for exemption from
    tax returns requirement of political committees having no gross
    income for taxable year.
      1971 - Subsec. (a)(1). Pub. L. 92-178 substituted "$750" for
    "$600" in subpars. (A) and (B); "$2,050" for "1,700" in subpars.
    (A)(i) and (B); and "2,800" for "2,300" in subpars. (A)(ii) and
    (B), twice; and added subpar. (C), respectively.
      1969 - Subsec. (a)(1). Pub. L. 91-172, Sec. 941(a), (d), struck
    out after "$600 or more", "(except that any individual who has
    attained the age of 65 before the close of his taxable year shall
    be required to make a return only if he has for the taxable year a
    gross income of $1,200 or more)", designated remaining introductory
    text as subpar. (A), inserted remainder of subpars. (A) and (B),
    applicable to taxable years beginning after Dec. 31, 1969; and
    substituted "$750", "$1,750", and "$2,500" for "$600", "$1,700",
    and "$2,300" wherever appearing, effective with respect to taxable
    years beginning after Dec. 31, 1972.
      1964 - Subsec. (c). Pub. L. 88-272 inserted provisions relating
    to sale of residence.
      1958 - Subsecs. (c), (d). Pub. L. 85-866 added subsec. (c) and
    redesignated former subsec. (c) as (d).

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Pub. L. 107-276, Sec. 3(d), Nov. 2, 2002, 116 Stat. 1932,
    provided that: "The amendments made by this section [amending this
    section and sections 6033 and 6104 of this title] shall take effect
    as if included in the amendments made by Public Law 106-230."

                     EFFECTIVE DATE OF 2000 AMENDMENT                 
      Pub. L. 106-230, Sec. 3(d), July 1, 2000, 114 Stat. 483, provided
    that: "The amendments made by this section [amending this section
    and sections 6033, 6104, and 6652 of this title] shall apply to
    returns for taxable years beginning after June 30, 2000."

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by section 312(d)(11) of Pub. L. 105-34 applicable to
    sales and exchanges after May 6, 1997, with certain exceptions, see
    section 312(d)[(e)] of Pub. L. 105-34, set out as a note under
    section 121 of this title.
      Amendment by section 1225 of Pub. L. 105-34 applicable to
    partnership taxable years beginning after Dec. 31, 1997, see
    section 1226 of Pub. L. 105-34, as amended, set out as a note under
    section 6011 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 104(a)(1) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1986, see section 151(a) of
    Pub. L. 99-514, set out as a note under section 1 of this title.
      Section 1525(b) of Pub. L. 99-514 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    taxable years beginning after December 31, 1986."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable with respect to taxable
    years beginning after Dec. 31, 1984, see section 414(a) of Pub. L.
    98-369, set out as a note under section 6654 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by section 104(d)(1) of Pub. L. 97-34 applicable to
    taxable years beginning after Dec. 31, 1984, see section 104(e) of
    Pub. L. 97-34, set out as a note under section 1 of this title.
      Amendment by section 111(b)(3) of Pub. L. 97-34 applicable with
    respect to taxable years beginning after Dec. 31, 1981, see section
    115 of Pub. L. 97-34, set out as a note under section 911 of this
    title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by section 6(i)(5) of Pub. L. 96-589 effective Oct. 1,
    1979, but not applicable to proceedings under title 11 commenced
    before Oct. 1, 1979, and amendment by section 3(b) of Pub. L. 96-
    589 applicable to bankruptcy cases commencing more than 90 days
    after Dec. 24, 1980, see section 7(b), (e) of Pub. L. 96-589, set
    out as a note under section 108 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by section 101(c) of Pub. L. 95-600 effective with
    respect to taxable years beginning after Dec. 31, 1978, see section
    101(f)(1) of Pub. L. 95-600, set out as a note under section 1 of
    this title.
      Amendment by section 102(b)(1) of Pub. L. 95-600 effective with
    respect to taxable years beginning after Dec. 31, 1978, see section
    102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of
    this title.
      Amendment by section 105(d) of Pub. L. 95-600 effective with
    respect to taxable years beginning after Dec. 31, 1978, see section
    105(g)(1) of Pub. L. 95-600, set out as a note under section 32 of
    this title.
      Amendment by section 404(c)(8) of Pub. L. 95-600 applicable to
    sales or exchanges after July 26, 1978, in taxable years ending
    after such date, see section 404(d)(1) of Pub. L. 95-600, set out
    as a note under section 121 of this title.

          EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW      
      Amendment by Pub. L. 95-615 applicable to taxable years beginning
    after Dec. 31, 1977, with provision for election of prior law, see
    section 209 of Pub. L. 95-615, set out as a note under section 911
    of this title.

                     EFFECTIVE DATE OF 1977 AMENDMENT                 
      Amendment by Pub. L. 95-30 applicable to taxable years beginning
    after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
    as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 401(b)(3) of Pub. L. 94-455 applicable to
    taxable years ending after Dec. 31, 1975, see section 401(e) of
    Pub. L. 94-455, set out as a note under section 32 of this title.

            EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENTS        
      Amendment by Pub. L. 94-164 applicable to taxable years ending
    after Dec. 31, 1975 and before Jan. 1, 1977, see section 2(g) of
    Pub. L. 94-164, set out as a note under section 32 of this title.
      Amendment by Pub. L. 94-12 applicable to taxable years ending
    after Dec. 31, 1974, and to cease to apply to taxable years ending
    after Dec. 31, 1976, see section 209(a) of Pub. L. 94-12, as
    amended, set out as a note under section 3 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENTS                 
      Amendment by Pub. L. 93-625 applicable to taxable years beginning
    after Dec. 31, 1974, see section 10(e) of Pub. L. 93-625, set out
    as an Effective Date note under section 527 of this title.
      Amendment by Pub. L. 93-443 applicable with respect to taxable
    years beginning after Dec. 31, 1971, see section 410(c)(2) of Pub.
    L. 93-443, set out as a note under section 431 of Title 2, The
    Congress.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Section 204(a) of Pub. L. 92-178 provided that the amendment made
    by that section is effective with respect to taxable years
    beginning after Dec. 31, 1971.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by section 941(a) of Pub. L. 91-172 applicable to
    taxable years beginning after Dec. 31, 1969, see section 941(c) of
    Pub. L. 91-172, set out as a note under section 151 of this title.
      Amendment by section 941(d) of Pub. L. 91-172, which substituted
    "$750", "$1,750", and "$2,500" for "$600", "$1,700" and "$2,300"
    wherever appearing, effective with respect to taxable years
    beginning after Dec. 31, 1972, was repealed by Pub. L. 92-178,
    title II, Sec. 204(b), Dec. 10, 1971, 85 Stat. 511.

                     EFFECTIVE DATE OF 1964 AMENDMENT                 
      Amendment by Pub. L. 88-272 applicable to dispositions after Dec.
    31, 1963, in taxable years ending after such date, see section
    206(c) of Pub. L. 88-272, set out as an Effective Date note under
    section 121 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Section 72(c) of Pub. L. 85-866 provided that: "The amendments
    [amending this section and section 911 of this title] made by this
    section shall apply to taxable years beginning after December 31,
    1957."

                          RETURN-FREE TAX SYSTEM                      
      Pub. L. 105-206, title II, Sec. 2004, July 22, 1998, 112 Stat.
    726, provided that:
      "(a) In General. - The Secretary of the Treasury or the
    Secretary's delegate shall develop procedures for the
    implementation of a return-free tax system under which appropriate
    individuals would be permitted to comply with the Internal Revenue
    Code of 1986 without making the return required under section 6012
    of such Code for taxable years beginning after 2007.
      "(b) Report. - Not later than June 30 of each calendar year after
    1999, the Secretary shall report to the Committee on Ways and Means
    of the House of Representatives and the Committee on Finance of the
    Senate on - 
        "(1) what additional resources the Internal Revenue Service
      would need to implement such a system;
        "(2) the changes to the Internal Revenue Code of 1986 that
      could enhance the use of such a system;
        "(3) the procedures developed pursuant to subsection (a); and
        "(4) the number and classes of taxpayers that would be
      permitted to use the procedures developed pursuant to subsection
      (a)."

     NO RETURN REQUIRED OF INDIVIDUAL WHOSE ONLY GROSS INCOME IS GRANT
                           OF $1,000 FROM STATE
      Pub. L. 97-424, title V, Sec. 542, Jan. 6, 1983, 96 Stat. 2195,
    as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
    2095, provided that:
      "(a) In General. - Nothing in section 6012(a) of the Internal
    Revenue Code of 1986 [formerly I.R.C. 1954] shall be construed to
    require the filing of a return with respect to income taxes under
    subtitle A of such code by an individual whose only gross income
    for the taxable year is a grant of $1,000 received from a State
    which made such grants generally to residents of such State.
      "(b) Effective Date. - Subsection (a) shall apply to taxable
    years beginning after December 31, 1981."

     EXEMPTION FROM FILING REQUIREMENT FOR PRIOR YEARS WHERE INCOME OF
                     POLITICAL PARTY WAS $100 OR LESS
      Section 10(f) of Pub. L. 93-625 provided for exemption from
    filing requirement for a taxable year beginning after Dec. 31,
    1971, and before Jan. 1, 1975, of any section 527(e)(1)
    organization where income of political organization was $100 or
    less.

-FOOTNOTE-               

    (!1) So in original.

               

    (!2) See References in Text note below.

-End-

-CITE-
    26 USC Sec. 6013                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
    Sec. 6013. Joint returns of income tax by husband and wife

-STATUTE-
    (a) Joint returns
      A husband and wife may make a single return jointly of income
    taxes under subtitle A, even though one of the spouses has neither
    gross income nor deductions, except as provided below:
        (1) no joint return shall be made if either the husband or wife
      at any time during the taxable year is a nonresident alien;
        (2) no joint return shall be made if the husband and wife have
      different taxable years; except that if such taxable years begin
      on the same day and end on different days because of the death of
      either or both, then the joint return may be made with respect to
      the taxable year of each. The above exception shall not apply if
      the surviving spouse remarries before the close of his taxable
      year, nor if the taxable year of either spouse is a fractional
      part of a year under section 443(a)(1);
        (3) in the case of death of one spouse or both spouses the
      joint return with respect to the decedent may be made only by his
      executor or administrator; except that in the case of the death
      of one spouse the joint return may be made by the surviving
      spouse with respect to both himself and the decedent if no return
      for the taxable year has been made by the decedent, no executor
      or administrator has been appointed, and no executor or
      administrator is appointed before the last day prescribed by law
      for filing the return of the surviving spouse. If an executor or
      administrator of the decedent is appointed after the making of
      the joint return by the surviving spouse, the executor or
      administrator may disaffirm such joint return by making, within 1
      year after the last day prescribed by law for filing the return
      of the surviving spouse, a separate return for the taxable year
      of the decedent with respect to which the joint return was made,
      in which case the return made by the survivor shall constitute
      his separate return.
    (b) Joint return after filing separate return
      (1) In general
        Except as provided in paragraph (2), if an individual has filed
      a separate return for a taxable year for which a joint return
      could have been made by him and his spouse under subsection (a)
      and the time prescribed by law for filing the return for such
      taxable year has expired, such individual and his spouse may
      nevertheless make a joint return for such taxable year. A joint
      return filed by the husband and wife under this subsection shall
      constitute the return of the husband and wife for such taxable
      year, and all payments, credits, refunds, or other repayments
      made or allowed with respect to the separate return of either
      spouse for such taxable year shall be taken into account in
      determining the extent to which the tax based upon the joint
      return has been paid. If a joint return is made under this
      subsection, any election (other than the election to file a
      separate return) made by either spouse in his separate return for
      such taxable year with respect to the treatment of any income,
      deduction, or credit of such spouse shall not be changed in the
      making of the joint return where such election would have been
      irrevocable if the joint return had not been made. If a joint
      return is made under this subsection after the death of either
      spouse, such return with respect to the decedent can be made only
      by his executor or administrator.
      (2) Limitations for making of election
        The election provided for in paragraph (1) may not be made - 
          (A) after the expiration of 3 years from the last date
        prescribed by law for filing the return for such taxable year
        (determined without regard to any extension of time granted to
        either spouse); or
          (B) after there has been mailed to either spouse, with
        respect to such taxable year, a notice of deficiency under
        section 6212, if the spouse, as to such notice, files a
        petition with the Tax Court within the time prescribed in
        section 6213; or
          (C) after either spouse has commenced a suit in any court for
        the recovery of any part of the tax for such taxable year; or
          (D) after either spouse has entered into a closing agreement
        under section 7121 with respect to such taxable year, or after
        any civil or criminal case arising against either spouse with
        respect to such taxable year has been compromised under section
        7122.
      (3) When return deemed filed
        (A) Assessment and collection
          For purposes of section 6501 (relating to periods of
        limitations on assessment and collection), and for purposes of
        section 6651 (relating to delinquent returns), a joint return
        made under this subsection shall be deemed to have been filed -
        
            (i) Where both spouses filed separate returns prior to
          making the joint return - on the date the last separate
          return was filed (but not earlier than the last date
          prescribed by law for filing the return of either spouse);
            (ii) Where only one spouse filed a separate return prior to
          the making of the joint return, and the other spouse had less
          than the exemption amount of gross income for such taxable
          year - on the date of the filing of such separate return (but
          not earlier than the last date prescribed by law for the
          filing of such separate return); or
            (iii) Where only one spouse filed a separate return prior
          to the making of the joint return, and the other spouse had
          gross income of the exemption amount or more for such taxable
          year - on the date of the filing of such joint return.

        For purposes of this subparagraph, the term "exemption amount"
        has the meaning given to such term by section 151(d). For
        purposes of clauses (ii) and (iii), if the spouse whose gross
        income is being compared to the exemption amount is 65 or over,
        such clauses shall be applied by substituting "the sum of the
        exemption amount and the additional standard deduction under
        section 63(c)(2) by reason of section 63(f)(1)(A)" for "the
        exemption amount".
        (B) Credit or refund
          For purposes of section 6511, a joint return made under this
        subsection shall be deemed to have been filed on the last date
        prescribed by law for filing the return for such taxable year
        (determined without regard to any extension of time granted to
        either spouse).
      (4) Additional time for assessment
        If a joint return is made under this subsection, the periods of
      limitations provided in sections 6501 and 6502 on the making of
      assessments and the beginning of levy or a proceeding in court
      for collection shall with respect to such return include one year
      immediately after the date of the filing of such joint return
      (computed without regard to the provisions of paragraph (3)).
      (5) Additions to the tax and penalties
        (A) Coordination with part II of subchapter A of chapter 68
          For purposes of part II of subchapter A of chapter 68, where
        the sum of the amounts shown as tax on the separate returns of
        each spouse is less than the amount shown as tax on the joint
        return made under this subsection - 
            (i) such sum shall be treated as the amount shown on the
          joint return,
            (ii) any negligence (or disregard of rules or regulations)
          on either separate return shall be treated as negligence (or
          such disregard) on the joint return, and
            (iii) any fraud on either separate return shall be treated
          as fraud on the joint return.
        (B) Criminal penalty
          For purposes of section 7206(1) and (2) and section 7207
        (relating to criminal penalties in the case of fraudulent
        returns) the term "return" includes a separate return filed by
        a spouse with respect to a taxable year for which a joint
        return is made under this subsection after the filing of such
        separate return.
    (c) Treatment of joint return after death of either spouse
      For purposes of sections 15, 443, and 7851(a)(1)(A), where the
    husband and wife have different taxable years because of the death
    of either spouse, the joint return shall be treated as if the
    taxable years of both spouses ended on the date of the closing of
    the surviving spouse's taxable year.
    (d) Special rules
      For purposes of this section - 
        (1) the status as husband and wife of two individuals having
      taxable years beginning on the same day shall be determined - 
          (A) if both have the same taxable year - as of the close of
        such year; or
          (B) if one dies before the close of the taxable year of the
        other - as of the time of such death;

        (2) an individual who is legally separated from his spouse
      under a decree of divorce or of separate maintenance shall not be
      considered as married; and
        (3) if a joint return is made, the tax shall be computed on the
      aggregate income and the liability with respect to the tax shall
      be joint and several.
    [(e) Repealed. Pub. L. 105-206, title III, Sec. 3201(e)(1), July
      22, 1998, 112 Stat. 740]
    (f) Joint return where individual is in missing status
      For purposes of this section and subtitle A - 
      (1) Election by spouse
        If - 
          (A) an individual is in a missing status (within the meaning
        of paragraph (3)) as a result of service in a combat zone (as
        determined for purposes of section 112), and
          (B) the spouse of such individual is otherwise entitled to
        file a joint return for any taxable year which begins on or
        before the day which is 2 years after the date designated under
        section 112 as the date of termination of combatant activities
        in such zone,

      then such spouse may elect under subsection (a) to file a joint
      return for such taxable year. With respect to service in the
      combat zone designated for purposes of the Vietnam conflict, such
      election may be made for any taxable year while an individual is
      in missing status.
      (2) Effect of election
        If the spouse of an individual described in paragraph (1)(A)
      elects to file a joint return under subsection (a) for a taxable
      year, then, until such election is revoked - 
          (A) such election shall be valid even if such individual died
        before the beginning of such year, and
          (B) except for purposes of section 692 (relating to income
        taxes of members of the Armed Forces, astronauts, and victims
        of certain terrorist attacks on death), the income tax
        liability of such individual, his spouse, and his estate shall
        be determined as if he were alive throughout the taxable year.
      (3) Missing status
        For purposes of this subsection - 
        (A) Uniformed services
          A member of a uniformed service (within the meaning of
        section 101(3) of title 37 of the United States Code) is in a
        missing status for any period for which he is entitled to pay
        and allowances under section 552 of such title 37.
        (B) Civilian employees
          An employee (within the meaning of section 5561(2) of title 5
        of the United States Code) is in a missing status for any
        period for which he is entitled to pay and allowances under
        section 5562 of such title 5.
      (4) Making of election; revocation
        An election described in this subsection with respect to any
      taxable year may be made by filing a joint return in accordance
      with subsection (a) and under such regulations as may be
      prescribed by the Secretary. Such an election may be revoked by
      either spouse on or before the due date (including extensions)
      for such taxable year, and, in the case of an executor or
      administrator, may be revoked by disaffirming as provided in the
      last sentence of subsection (a)(3).
    (g) Election to treat nonresident alien individual as resident of
      the United States
      (1) In general
        A nonresident alien individual with respect to whom this
      subsection is in effect for the taxable year shall be treated as
      a resident of the United States - 
          (A) for purposes of chapter 1 for all of such taxable year,
        and
          (B) for purposes of chapter 24 (relating to wage withholding)
        for payments of wages made during such taxable year.
      (2) Individuals with respect to whom this subsection is in effect
        This subsection shall be in effect with respect to any
      individual who, at the close of the taxable year for which an
      election under this subsection was made, was a nonresident alien
      individual married to a citizen or resident of the United States,
      if both of them made such election to have the benefits of this
      subsection apply to them.
      (3) Duration of election
        An election under this subsection shall apply to the taxable
      year for which made and to all subsequent taxable years until
      terminated under paragraph (4) or (5); except that any such
      election shall not apply for any taxable year if neither spouse
      is a citizen or resident of the United States at any time during
      such year.
      (4) Termination of election
        An election under this subsection shall terminate at the
      earliest of the following times:
        (A) Revocation by taxpayers
          If either taxpayer revokes the election, as of the first
        taxable year for which the last day prescribed by law for
        filing the return of tax under chapter 1 has not yet occurred.
        (B) Death
          In the case of the death of either spouse, as of the
        beginning of the first taxable year of the spouse who survives
        following the taxable year in which such death occurred; except
        that if the spouse who survives is a citizen or resident of the
        United States who is a surviving spouse entitled to the
        benefits of section 2, the time provided by this subparagraph
        shall be as of the close of the last taxable year for which
        such individual is entitled to the benefits of section 2.
        (C) Legal separation
          In the case of the legal separation of the couple under a
        decree of divorce or of separate maintenance, as of the
        beginning of the taxable year in which such legal separation
        occurs.
        (D) Termination by Secretary
          At the time provided in paragraph (5).
      (5) Termination by Secretary
        The Secretary may terminate any election under this subsection
      for any taxable year if he determines that either spouse has
      failed - 
          (A) to keep such books and records,
          (B) to grant such access to such books and records, or
          (C) to supply such other information,

      as may be reasonably necessary to ascertain the amount of
      liability for taxes under chapter 1 of either spouse for such
      taxable year.
      (6) Only one election
        If any election under this subsection for any two individuals
      is terminated under paragraph (4) or (5) for any taxable year,
      such two individuals shall be ineligible to make an election
      under this subsection for any subsequent taxable year.
    (h) Joint return, etc., for year in which nonresident alien becomes
      resident of United States
      (1) In general
        If - 
          (A) any individual is a nonresident alien individual at the
        beginning of any taxable year but is a resident of the United
        States at the close of such taxable year,
          (B) at the close of such taxable year, such individual is
        married to a citizen or resident of the United States, and
          (C) both individuals elect the benefits of this subsection at
        the time and in the manner prescribed by the Secretary by
        regulation,

      then the individual referred to in subparagraph (A) shall be
      treated as a resident of the United States for purposes of
      chapter 1 for all of such taxable year, and for purposes of
      chapter 24 (relating to wage withholding) for payments of wages
      made during such taxable year.
      (2) Only one election
        If any election under this subsection applies for any 2
      individuals for any taxable year, such 2 individuals shall be
      ineligible to make an election under this subsection for any
      subsequent taxable year.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 733; Pub. L. 85-866, title I,
    Sec. 73, Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91-172, title VIII,
    Sec. 801(a)(2), (b)(2), (c)(2), (d)(2), Dec. 30, 1969, 83 Stat.
    675, 676; Pub. L. 91-679, Sec. 1, Jan. 12, 1971, 84 Stat. 2063;
    Pub. L. 92-178, title II, Sec. 201(a)(2), (b)(2), (c), Dec. 10,
    1971, 85 Stat. 510, 511; Pub. L. 93-597, Sec. 3(a), Jan. 2, 1975,
    88 Stat. 1950; Pub. L. 94-455, title X, Sec. 1012(a)(1), title XIX,
    Sec. 1906(a)(1), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1612, 1824,
    1834; Pub. L. 94-569, Sec. 3(d), Oct. 20, 1976, 90 Stat. 2699; Pub.
    L. 95-600, title I, Sec. 102(b)(2), title VII, Sec. 701(u)(15)(A)-
    (C), (16)(A), Nov. 6, 1978, 92 Stat. 2771, 2919, 2920; Pub. L. 97-
    34, title I, Sec. 104(d)(2), Aug. 13, 1981, 95 Stat. 189; Pub. L.
    97-248, title III, Secs. 307(a)(4), (5), 308(a), Sept. 3, 1982, 96
    Stat. 589, 591; Pub. L. 97-448, title III, Sec. 307(c), Jan. 12,
    1983, 96 Stat. 2407; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5,
    1983, 97 Stat. 369; Pub. L. 98-369, div. A, title IV, Secs. 424(a),
    474(b)(2), July 18, 1984, 98 Stat. 801, 830; Pub. L. 99-514, title
    I, Sec. 104(a)(2), title XVII, Sec. 1708(a)(3), Oct. 22, 1986, 100
    Stat. 2104, 2782; Pub. L. 100-647, title I, Sec. 1015(b)(1), Nov.
    10, 1988, 102 Stat. 3568; Pub. L. 101-239, title VII, Sec.
    7721(c)(6), Dec. 19, 1989, 103 Stat. 2399; Pub. L. 101-508, title
    XI, Sec. 11704(a)(22), Nov. 5, 1990, 104 Stat. 1388-519; Pub. L.
    104-168, title IV, Sec. 402(a), July 30, 1996, 110 Stat. 1459; Pub.
    L. 105-206, title III, Sec. 3201(e)(1), title VI, Sec. 6011(e)(2),
    July 22, 1998, 112 Stat. 740, 818; Pub. L. 107-134, title I, Sec.
    101(b)(2), Jan. 23, 2002, 115 Stat. 2428; Pub. L. 108-121, title I,
    Sec. 110(a)(2)(B), Nov. 11, 2003, 117 Stat. 1342.)

-MISC1-
                                AMENDMENTS                            
      2003 - Subsec. (f)(2)(B). Pub. L. 108-121 inserted ",
    astronauts," after "Forces".
      2002 - Subsec. (f)(2)(B). Pub. L. 107-134 inserted "and victims
    of certain terrorist attacks" before "on death".
      1998 - Subsec. (e). Pub. L. 105-206, Sec. 3201(e)(1), struck out
    subsec. (e), which had: in par. (1), declared that spouse was
    relieved of liability for tax where joint return had been made,
    there was substantial understatement of tax attributable to grossly
    erroneous items of one spouse, other spouse established that he or
    she did not know that there was such substantial understatement,
    and it would be inequitable to hold other spouse liable; in pars.
    (2) and (3), defined terms "grossly erroneous items" and
    "substantial understatement", respectively; in par. (4), directed
    that understatement had to exceed specified percentage of spouse's
    income; and in par. (5) declared that determination of spouse, to
    whom items of gross income were attributable would be made without
    regard to community property laws.
      Subsecs. (g)(1)(A), (5), (h)(1). Pub. L. 105-206, Sec.
    6011(e)(2), substituted "chapter 1" for "chapters 1 and 5".
      1996 - Subsec. (b)(2). Pub. L. 104-168 redesignated subpars. (B)
    to (E) as (A) to (D), respectively, and struck out former subpar.
    (A) which read as follows: "unless there is paid in full at or
    before the time of the filing of the joint return the amount shown
    as tax upon such joint return; or".
      1990 - Subsec. (e)(3). Pub. L. 101-508 substituted "section
    6662(d)(2)(A)" for "section 6661(b)(2)(A)".
      1989 - Subsec. (b)(5)(A). Pub. L. 101-239 substituted "part II of
    subchapter A of chapter 68" for "section 6653" in heading and in
    text.
      1988 - Subsec. (b)(5)(A). Pub. L. 100-647 amended subpar. (A)
    generally. Prior to amendment, subpar. (A) related to additions to
    tax when amount shown as tax by husband and wife on joint return
    exceeds aggregate of amounts shown as tax on separate return of
    each spouse.
      1986 - Subsec. (b)(3)(A). Pub. L. 99-514, Sec. 104(a)(2), struck
    out "(twice the exemption amount in case such spouse was 65 or
    over)" before "for such taxable year" in cls. (ii) and (iii),
    substituted "section 151(d)" for "section 151(f)" in concluding
    provisions, and inserted last sentence.
      Subsec. (f)(1). Pub. L. 99-514, Sec. 1708(a)(3), substituted
    "such election may be made for any taxable year while an individual
    is in missing status" for "no such election may be made for any
    taxable year beginning after December 31, 1982".
      1984 - Subsec. (c). Pub. L. 98-369, Sec. 474(b)(2), substituted
    "15" for "21".
      Subsec. (e). Pub. L. 98-369, Sec. 424(a), in amending subsec. (e)
    generally, reenacted as par. (1)(A) part of former par. (1)(A);
    incorporated in par. (1)(B) part of former par. (1)(A),
    substituting "there is a substantial understatement of tax
    attributable to grossly erroneous items of one spouse" for "there
    was omitted from gross income an amount properly includable therein
    which is attributable to one spouse and which is in excess of 25
    percent of the amount of gross income stated in the return";
    redesignated as par. (1)(C) former par. (1)(B), substituting "had
    no reason to know, that there was such substantial understatement"
    for "had no reason to know of, such omission"; reenacted as par.
    (1)(D) former par. (1)(C), substituting preceding ", it is
    inequitable" the words "all the facts and circumstances" for
    "whether or not the other spouse significantly benefited directly
    or indirectly from the items omitted from gross income and taking
    into account all other facts and circumstances" and "attributable
    to such substantial understatement" for "attributable to such
    omission"; substituted in concluding text "attributable to such
    substantial understatement" for "attributable to such omission from
    gross income"; added pars. (2) to (4); and incorporated in
    provisions designated par. (5) similar provisions of former par.
    (2)(A), substituting as par. heading "Special rule for community
    property income" for "Special rules" and deleting former par.
    (2)(B) respecting determination as provided in section
    6501(e)(1)(A) of amount omitted from gross income.
      1983 - Pub. L. 98-67 repealed amendments made by Pub. L. 97-248.
    See 1982 Amendment note below.
      Subsec. (f)(1). Pub. L. 97-448 substituted "December 31, 1982"
    for "January 2, 1978".
      1982 - Subsecs. (g)(1)(B). (h)(1). Pub. L. 97-248 provided that,
    applicable to payments of interest, dividends, and patronage
    dividends paid or credited after June 30, 1983, subsec. (g)(1)(B)
    is amended by substituting "(relating to withholding on wages,
    interest, dividends, and patronage dividends)" for "(relating to
    wage withholding)" and by striking out "of wages", and subsec.
    (h)(1) is amended by substituting "(relating to withholding on
    wages, interest, dividends, and patronage dividends)" for
    "(relating to wage withholding)" and by striking out "of wages".
    Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97
    Stat. 369, repealed subtitle A (Secs. 301-308) of title III of Pub.
    L. 97-248 as of the close of June 30, 1983, and provided that the
    Internal Revenue Code of 1954 [now 1986] [this title] shall be
    applied and administered (subject to certain exceptions) as if such
    subtitle A (and the amendments made by such subtitle A) had not
    been enacted.
      1981 - Subsec. (b)(3)(A). Pub. L. 97-34 substituted "the
    exemption amount" for "$1,000" and "twice the exemption amount" for
    "$2,000" in cls. (ii) and (iii) and inserted provision following
    cl. (iii) defining "exemption amount".
      1978 - Subsec. (b)(3)(A). Pub. L. 95-600, Sec. 102(b)(2),
    increased the exemptions wherever appearing from $750 and $1500 to
    $1,000 and $2,000, respectively, with respect to taxable years
    beginning after Dec. 31, 1978.
      Subsec. (g)(1). Pub. L. 95-600, Sec. 701(u)(15)(A), amended par.
    (1) generally, designating existing provisions as introductory
    material and par. (A), and in such par. (A) inserting reference to
    chapter 5, and adding par. (2).
      Subsec. (g)(2). Pub. L. 95-600, Sec. 701(u)(16)(A), substituted
    "who, at the close of the taxable year for which an election under
    this subsection was made," for "who, at the time an election was
    made under this subsection,".
      Subsec. (g)(5). Pub. L. 95-600, Sec. 701(u)(15)(B), substituted
    "chapters 1 and 5" for "chapter 1".
      Subsec. (h)(1). Pub. L. 95-600, Sec. 701(u)(15)(C), substituted
    "chapters 1 and 5" for "chapter 1" and inserted provision relating
    to chapter 24 of this title.
      1976 - Subsec. (b)(2)(C). Pub. L. 94-455, Sec. 1906(a)(1)(A),
    struck out "of the United States" after "Tax Court".
      Subsec. (d). Pub. L. 94-455, Sec. 1906(a)(1)(B), (C), substituted
    in heading "Special rules" for "Definitions", in par. (1)(A) "of
    such year; or" for "of such year; and", and in par. (1)(B) "of such
    death;" for "of such death; and".
      Subsec. (e)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary".
      Subsec. (f)(1). Pub. L. 94-569 substituted "after January 2,
    1978" for "more than 2 years after the date of the enactment of
    this sentence" after "With respect to service in the combat zone
    designated for purposes of the Vietnam conflict, no such election
    may be made for any taxable year beginning".
      Subsec. (f)(4). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
    "or his delegate" after "Secretary".
      Subsecs. (g), (h). Pub. L. 94-455, Sec. 1012(a)(1), added
    subsecs. (g) and (h).
      1975 - Subsec. (f). Pub. L. 93-597 added subsec. (f).
      1971 - Subsec. (b)(3)(A). Pub. L. 92-178 increased the exemptions
    wherever appearing from $650 and $1,300 to $675 and $1,350,
    respectively, with respect to taxable years beginning after Dec.
    1970, and before Jan. 1, 1972, and to $750 and $1,500,
    respectively, with respect to taxable years beginning after Dec.
    31, 1971.
      Subsec. (e). Pub. L. 91-679 added subsec. (e).
      1969 - Subsec. (b)(3)(A). Pub. L. 91-172, Sec. 801(a)(2), (b)(2),
    (c)(2), (d)(2), increased the exemptions wherever appearing from
    $600 and $1,200 to $625 and $1,250, respectively with respect to
    taxable years ending Dec. 31, 1970, and to $650 and $1,300,
    respectively, with respect to taxable years beginning after Dec.
    31, 1970, and before Jan. 1, 1972, to $700 and $1,400,
    respectively, with respect to taxable years beginning after Dec.
    31, 1971, and before Jan. 1, 1973, and to $750 and $1,500,
    respectively, with respect to taxable years beginning after Dec.
    31, 1972.
      1958 - Subsec. (b)(2)(C). Pub. L. 85-866 substituted "section
    6213" for "such section".

                     EFFECTIVE DATE OF 2003 AMENDMENT                 
      Amendment by Pub. L. 108-121 applicable with respect to any
    astronaut whose death occurs after Dec. 31, 2002, see section
    110(a)(4) of Pub. L. 108-121, set out as a note under section 5 of
    this title.

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Amendment by Pub. L. 107-134 applicable to taxable years ending
    before, on, or after Sept. 11, 2001, with provisions relating to
    waiver of limitations, see section 101(d) of Pub. L. 107-134, set
    out as a note under section 692 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by section 3201 of Pub. L. 105-206 applicable to any
    liability for tax arising after July 22, 1998, and any liability
    for tax arising on or before such date but remaining unpaid as of
    such date, see section 3201(g)(1) of Pub. L. 105-206, set out as a
    note under section 6015 of this title.
      Amendment by section 6011(e)(2) of Pub. L. 105-206 effective,
    except as otherwise provided, as if included in the provisions of
    the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
    amendment relates (see section 1131 of Pub. L. 105-34), see section
    6024 of Pub. L. 105-206, set out as a note under section 1 of this
    title.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 402(b) of Pub. L. 104-168 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    taxable years beginning after the date of the enactment of this Act
    [July 30, 1996]."

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Amendment by Pub. L. 101-239 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1989, see section 7721(d) of Pub. L. 101-239, set out as a note
    under section 461 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 1015(b)(4) of Pub. L. 100-647 provided that: "The
    amendments made by this subsection (other than paragraph (3))
    [amending this section and sections 6601 and 6653 of this title]
    shall apply to returns the due date for which (determined without
    regard to extensions) is after December 31, 1988."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 104(a)(2) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1986, see section 151(a) of
    Pub. L. 99-514, set out as a note under section 1 of this title.
      Amendment by section 1708(a)(3) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1982, see section 1708(b) of
    Pub. L. 99-514, set out as a note under section 2 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Section 424(c) of Pub. L. 98-369, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 100-647, title VI,
    Sec. 6004, Nov. 10, 1988, 102 Stat. 3685, provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendments made by subsections (a) and (b) [amending this section
    and section 66 of this title] shall apply to all taxable years to
    which the Internal Revenue Code of 1986 [formerly I.R.C. 1954]
    applies. Corresponding provisions shall be deemed to be included in
    the Internal Revenue Code of 1939 and shall apply to all taxable
    years to which such Code applies.
      "(2) Authority to disregard community property laws. - Subsection
    (b) of section 66 of the Internal Revenue Code of 1986, as added by
    subsection (b), shall apply to taxable years beginning after
    December 31, 1984.
      "(3) Transitional rule. - If - 
        "(A) a joint return under section 6013 of the Internal Revenue
      Code of 1954 was filed before January 1, 1985,
        "(B) on such return there is an understatement (as defined in
      section 6661(b)(2)(A) of such Code) which is attributable to
      disallowed deductions attributable to activities of one spouse,
        "(C) the amount of such disallowed deductions exceeds the
      taxable income shown on such return,
        "(D) without regard to any determination before October 21,
      1988, the other spouse establishes that in signing the return he
      or she did not know, and had no reason to know, that there was
      such an understatement, and
        "(E) the marriage between such spouses terminated and
      immediately after such termination the net worth of the other
      spouse was less than $10,000,
    notwithstanding any law or rule of law (including res judicata),
    the other spouse shall be relieved of liability for tax (including
    interest, penalties, and other amounts) for such taxable year to
    the extent such liability is attributable to such understatement,
    and, to the extent the liability so attributable has been collected
    from such other spouse, it shall be refunded or credited to such
    other spouse. No credit or refund shall be made under the preceding
    sentence unless claim therefor has been submitted to the Secretary
    of the Treasury or his delegate before the date 1 year after the
    date of the enactment of this paragraph [Nov. 10, 1988], and no
    interest on such credit or refund shall be allowed for any period
    before such date of enactment."
      Amendment by section 474(b)(2) of Pub. L. 98-369 applicable to
    taxable years beginning after Dec. 31, 1983, and to carrybacks from
    such years, see section 475(a) of Pub. L. 98-369, set out as a note
    under section 21 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable to taxable years beginning
    after Dec. 31, 1984, see section 104(e) of Pub. L. 97-34, set out
    as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by section 102(b)(2) of Pub. L. 95-600 effective with
    respect to taxable years beginning after Dec. 31, 1978, see section
    102(d)(1) of Pub. L. 95-600, set out as a note under section 151 of
    this title.
      Section 701(u)(15)(E) of Pub. L. 95-600, as amended by Pub. L. 99-
    514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by this paragraph [amending this section and
    section 6401 of this title] - 
        "(i) to the extent that they relate to chapter 1 or 5 of the
      Internal Revenue Code of 1986 [formerly I.R.C. 1954, sections 1
      et seq. and 1491 et seq. of this title, respectively], shall
      apply to taxable years ending on or after December 31, 1975, and
        "(ii) to the extent that they relate to wage withholding under
      chapter 24 of such Code [section 3401 et seq. of this title],
      shall apply to remuneration paid on or after the first day of the
      first month which begins more than 90 days after the date of the
      enactment of this Act [Nov. 6, 1978]."
      Section 701(u)(16)(B) of Pub. L. 95-600 provided that: "The
    amendment made by subparagraph (A) [amending this section] shall
    apply to taxable years beginning after December 31, 1975."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 1012(d) of Pub. L. 94-455 provided that: "The amendments
    made by subsection (a) [enacting this section and section 871 of
    this title] shall apply to taxable years ending on or after
    December 31, 1975. The amendments made by subsections (b) and (c)
    [enacting section 879 of this title, amending section 6073 of this
    title, and repealing section 981 of this title] shall apply to
    taxable years beginning after December 31, 1976."
      Section 1906(d) of Pub. L. 94-455, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) General rule. - Except as otherwise expressly provided in
    this section, the amendments made by this section [see Tables for
    classification] shall take effect on the first day of the first
    month which begins more than 90 days after the date of the
    enactment of this Act [Oct. 4, 1976].
      "(2) Amendments relating to income tax. - The amendments made by
    this section, when relating to a tax imposed by chapter 1 or
    chapter 2 of the Internal Revenue Code of 1986 [formerly I.R.C.
    1954], shall take effect with respect to taxable years beginning
    after December 31, 1976."
      Section 2114(b) of Pub. L. 94-455 provided that: "The application
    permitted under the amendment made by subsection (a) of this
    section [amending section 3 of Pub. L. 91-679, set out as an
    Effective Date of 1971 Amendment note below] must be filed with the
    Secretary of the Treasury during the first calendar year beginning
    after the date of the enactment of this Act [Oct. 4, 1976]."

                     EFFECTIVE DATE OF 1975 AMENDMENT                 
      Section 3(c) of Pub. L. 93-597 provided that: "The amendments
    made by this section [amending this section and section 2 of this
    title] shall apply to taxable years ending on or after February 28,
    1961."

                     EFFECTIVE DATE OF 1971 AMENDMENTS                 
      Section 201(a), (b) of Pub. L. 92-178 provided in part that the
    increases in exemptions from $650 to $675 and from $1,300 to
    $1,350, respectively, were effective with respect to taxable years
    beginning after Dec. 31, 1970, and before Jan. 1, 1972, and to $750
    and $1,500, respectively, with respect to taxable years beginning
    after Dec. 31, 1971.
      Section 3 of Pub. L. 91-679, as amended by section 2114(a) of
    Pub. L. 94-455; Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat.
    2095, provided that: "The amendments made by the first two sections
    of this Act [amending this section and section 6653 of this title]
    shall apply to all taxable years to which the Internal Revenue Code
    of 1986 [formerly I.R.C. 1954] applies. Corresponding provisions
    shall be deemed to be included in the Internal Revenue Code of 1939
    and shall apply to all taxable years to which such Code applies.
    Upon application by a taxpayer, the Secretary of the Treasury shall
    redetermine the liability for tax (including interest, penalties,
    and other amounts) of such taxpayer for taxable years beginning
    after December 31, 1961, and ending before January 13, 1971. The
    preceding sentence shall apply solely to a taxpayer to whom the
    application of the provisions of section 6013(e) of the Internal
    Revenue Code of 1986, as added by this Act, for such taxable years
    is prevented by the operation of res judicata, and such
    redetermination shall be made without regard to such rule of law.
    Any overpayment of tax by such taxpayer for such taxable years
    resulting from the redetermination made under this Act shall be
    refunded to such taxpayer."

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Section 801(a)(2), (b)(2) of Pub. L. 91-172 provided in part that
    the increases in exemptions from $600 and $1,200 to $625 and
    $1,250, respectively, were effective with respect to taxable years
    beginning after Dec. 31, 1969, and before Jan. 1, 1971; and to $650
    and $1,300, respectively, with respect to taxable years beginning
    after Dec. 31, 1970, and before Jan. 1, 1972. Section 801(c)(2),
    (d)(2) of Pub. L. 91-172, which provided for increases in
    exemptions to $700 and $1,400, respectively, with respect to
    taxable years beginning after Dec. 31, 1971, and before Jan. 1,
    1973, and to $750 and $1,500, respectively, with respect to taxable
    years beginning after Dec. 31, 1972, was repealed by Pub. L. 92-
    178, title II, Sec. 201(c), Dec. 10, 1971, 85 Stat. 511.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section
    1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of
    this title.

                       SEPARATE NOTICE TO EACH FILER                   
      Pub. L. 105-206, title III, Sec. 3201(d), July 22, 1998, 112
    Stat. 740, provided that: "The Secretary of the Treasury shall,
    wherever practicable, send any notice relating to a joint return
    under section 6013 of the Internal Revenue Code of 1986 separately
    to each individual filing the joint return."

-End-

-CITE-
    26 USC Sec. 6014                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
    Sec. 6014. Income tax return - tax not computed by taxpayer

-STATUTE-
    (a) Election by taxpayer
      An individual who does not itemize his deductions and who is not
    described in section 6012(a)(1)(C)(i), whose gross income is less
    than $10,000 and includes no income other than remuneration for
    services performed by him as an employee, dividends or interest,
    and whose gross income other than wages, as defined in section
    3401(a), does not exceed $100, shall at his election not be
    required to show on the return the tax imposed by section 1. Such
    election shall be made by using the form prescribed for purposes of
    this section. In such case the tax shall be computed by the
    Secretary who shall mail to the taxpayer a notice stating the
    amount determined as payable.
    (b) Regulations
      The Secretary shall prescribe regulations for carrying out this
    section, and such regulations may provide for the application of
    the rules of this section - 
        (1) to cases where the gross income includes items other than
      those enumerated by subsection (a),
        (2) to cases where the gross income from sources other than
      wages on which the tax has been withheld at the source is more
      than $100,
        (3) to cases where the gross income is $10,000 or more, or
        (4) to cases where the taxpayer itemizes his deductions or
      where the taxpayer claims a reduced standard deduction by reason
      of section 63(c)(5).

    Such regulations shall provide for the application of this section
    in the case of husband and wife, including provisions determining
    when a joint return under this section may be permitted or
    required, whether the liability shall be joint and several, and
    whether one spouse may make return under this section and the other
    without regard to this section.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 736; Pub. L. 88-272, title II,
    Sec. 201(d)(14), title III, Sec. 301(b)(2), Feb. 26, 1964, 78 Stat.
    32, 140; Pub. L. 91-172, title VIII, Sec. 803(d)(1), title IX, Sec.
    942(a), Dec. 30, 1969, 83 Stat. 684, 726; Pub. L. 94-455, title V,
    Secs. 501(b)(8), (9), 503(b)(2), (3), title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1559, 1562, 1834; Pub. L. 95-
    30, title I, Sec. 101(d)(13), (14), May 23, 1977, 91 Stat. 134;
    Pub. L. 99-514, title I, Sec. 104(b)(16), Oct. 22, 1986, 100 Stat.
    2106.)

-MISC1-
                                AMENDMENTS                            
      1986 - Subsec. (a). Pub. L. 99-514, Sec. 104(b)(16)(A),
    substituted "who is not described in section 6012(a)(1)(C)(i)" for
    "who does not have an unused zero bracket amount (determined under
    section 63(e))".
      Subsec. (b)(4). Pub. L. 99-514, Sec. 104(b)(16)(B), amended par.
    (4) generally, substituting "where the taxpayer claims a reduced
    standard deduction by reason of section 63(c)(5)" for "has an
    unused zero bracket amount".
      1977 - Subsec. (a). Pub. L. 95-30, Sec. 101(d)(13), substituted
    "An individual who does not itemize his deductions and who does not
    have an unused zero bracket amount (determined under section
    63(e)), whose gross income" for "An individual entitled to take the
    standard deduction provided by section 141 (other than an
    individual described in section 141(e)) whose gross income" and
    struck out "and shall constitute an election to take the standard
    deduction" after "Such election shall be made by using the form
    prescribed for purposes of this section".
      Subsec. (b)(4). Pub. L. 95-30, Sec. 101(d)(14), substituted
    "itemizes his deductions or has an unused zero bracket amount" for
    "does not elect the standard deduction or where the taxpayer elects
    the standard deduction but is subject to the provision of section
    141(e) (relating to limitations in case of certain dependent
    taxpayers)".
      1976 - Subsec. (a). Pub. L. 94-455, Secs. 501(b)(8), 503(b)(2),
    1906(b)(13(A), substituted "entitled to take the standard deduction
    provided by section 141 (other than an individual described in
    section 141(e))" for "entitled to elect to pay the tax imposed by
    section 3" and "take the standard deduction" for "pay the tax
    imposed by section 3" and struck out provision relating to
    disallowance of section 37 credit in determination of tax imposed
    by section 3 of this title, and struck out "or his delegate" after
    "Secretary".
      Subsec. (b). Pub. L. 94-455, Secs. 501(b)(9), 503(b)(3),
    1906(b)(13)(A), struck out an introductory provision, "or his
    delegate" after "Secretary", redesignated former par. (5) as (4),
    and as so redesignated, inserted reference to where the taxpayer
    elects the standard deduction but is subject to the provisions of
    section 141(e) (relating to limitations in case of certain
    dependent taxpayers). Former par. (4), which related to cases where
    the taxpayer is entitled to credit provided by section 37 of this
    title, was struck out.
      1969 - Subsec. (a). Pub. L. 91-172, Sec. 803(d)(1), raised the
    individual gross income limit of $5,000 to $10,000 for exercising
    the option to pay the tax under section 3 of this title, and struck
    out provisions relating to heads of household, surviving spouses
    and married individuals filing separate returns.
      Subsec. (b). Pub. L. 91-172, Sec. 942(a), substituted provisions
    authorizing the Secretary to promulgate regulations to compute the
    tax in cases where the gross income is $10,000 or more, where the
    gross income from sources other than wages on which the tax has
    been withheld at the source is more than $100, where the taxpayer
    is entitled to a credit under section 37 of this title, or where
    the taxpayer does not elect the standard deduction, for provisions
    authorizing the computation of the tax in cases where the gross
    income is $5,000 but not more than $5,200, or where the gross
    income from sources other than wages on which the tax has been
    withheld at the source is more than $100, but not more than $200.
      1964 - Subsec. (a). Pub. L. 88-272 struck out "34 or" before "37
    shall not be allowed", and inserted provision that in case of a
    married individual filing a separate return and electing benefits
    of this subsection, neither Table V in section 3(a) nor Table V in
    section 3(b) shall apply.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to taxable years beginning
    after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out
    as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1977 AMENDMENT                 
      Amendment by Pub. L. 95-30 applicable to taxable years beginning
    after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
    as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by section 803(d)(1) of Pub. L. 91-172 applicable to
    taxable years beginning after Dec. 31, 1969, see section 803(f) of
    Pub. L. 91-172, set out as a note under section 1 of this title.
      Section 942(b) of Pub. L. 91-172 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    taxable years beginning after December 31, 1969."

                     EFFECTIVE DATE OF 1964 AMENDMENT                 
      Amendment by section 201(d)(14) of Pub. L. 88-272 applicable with
    respect to dividends received after Dec. 31, 1964, in taxable years
    ending after such date, see section 201(e) of Pub. L. 88-272, set
    out as a note under section 22 of this title.
      Amendment by section 301(b)(2) of Pub. L. 88-272 applicable to
    taxable years beginning after Dec. 31, 1963, except for purpose of
    section 21, see section 301(c) of Pub. L. 88-272, set out as a note
    under section 3 of this title.

-End-

-CITE-
    26 USC Sec. 6015                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
    Sec. 6015. Relief from joint and several liability on joint return

-STATUTE-
    (a) In general
      Notwithstanding section 6013(d)(3) - 
        (1) an individual who has made a joint return may elect to seek
      relief under the procedures prescribed under subsection (b); and
        (2) if such individual is eligible to elect the application of
      subsection (c), such individual may, in addition to any election
      under paragraph (1), elect to limit such individual's liability
      for any deficiency with respect to such joint return in the
      manner prescribed under subsection (c).

    Any determination under this section shall be made without regard
    to community property laws.
    (b) Procedures for relief from liability applicable to all joint
      filers
      (1) In general
        Under procedures prescribed by the Secretary, if - 
          (A) a joint return has been made for a taxable year;
          (B) on such return there is an understatement of tax
        attributable to erroneous items of one individual filing the
        joint return;
          (C) the other individual filing the joint return establishes
        that in signing the return he or she did not know, and had no
        reason to know, that there was such understatement;
          (D) taking into account all the facts and circumstances, it
        is inequitable to hold the other individual liable for the
        deficiency in tax for such taxable year attributable to such
        understatement; and
          (E) the other individual elects (in such form as the
        Secretary may prescribe) the benefits of this subsection not
        later than the date which is 2 years after the date the
        Secretary has begun collection activities with respect to the
        individual making the election,

      then the other individual shall be relieved of liability for tax
      (including interest, penalties, and other amounts) for such
      taxable year to the extent such liability is attributable to such
      understatement.
      (2) Apportionment of relief
        If an individual who, but for paragraph (1)(C), would be
      relieved of liability under paragraph (1), establishes that in
      signing the return such individual did not know, and had no
      reason to know, the extent of such understatement, then such
      individual shall be relieved of liability for tax (including
      interest, penalties, and other amounts) for such taxable year to
      the extent that such liability is attributable to the portion of
      such understatement of which such individual did not know and had
      no reason to know.
      (3) Understatement
        For purposes of this subsection, the term "understatement" has
      the meaning given to such term by section 6662(d)(2)(A).
    (c) Procedures to limit liability for taxpayers no longer married
      or taxpayers legally separated or not living together
      (1) In general
        Except as provided in this subsection, if an individual who has
      made a joint return for any taxable year elects the application
      of this subsection, the individual's liability for any deficiency
      which is assessed with respect to the return shall not exceed the
      portion of such deficiency properly allocable to the individual
      under subsection (d).
      (2) Burden of proof
        Except as provided in subparagraph (A)(ii) or (C) of paragraph
      (3), each individual who elects the application of this
      subsection shall have the burden of proof with respect to
      establishing the portion of any deficiency allocable to such
      individual.
      (3) Election
        (A) Individuals eligible to make election
          (i) In general
            An individual shall only be eligible to elect the
          application of this subsection if - 
              (I) at the time such election is filed, such individual
            is no longer married to, or is legally separated from, the
            individual with whom such individual filed the joint return
            to which the election relates; or
              (II) such individual was not a member of the same
            household as the individual with whom such joint return was
            filed at any time during the 12-month period ending on the
            date such election is filed.
          (ii) Certain taxpayers ineligible to elect
            If the Secretary demonstrates that assets were transferred
          between individuals filing a joint return as part of a
          fraudulent scheme by such individuals, an election under this
          subsection by either individual shall be invalid (and section
          6013(d)(3) shall apply to the joint return).
        (B) Time for election
          An election under this subsection for any taxable year may be
        made at any time after a deficiency for such year is asserted
        but not later than 2 years after the date on which the
        Secretary has begun collection activities with respect to the
        individual making the election.
        (C) Election not valid with respect to certain deficiencies
          If the Secretary demonstrates that an individual making an
        election under this subsection had actual knowledge, at the
        time such individual signed the return, of any item giving rise
        to a deficiency (or portion thereof) which is not allocable to
        such individual under subsection (d), such election shall not
        apply to such deficiency (or portion). This subparagraph shall
        not apply where the individual with actual knowledge
        establishes that such individual signed the return under
        duress.
      (4) Liability increased by reason of transfers of property to
        avoid tax
        (A) In general
          Notwithstanding any other provision of this subsection, the
        portion of the deficiency for which the individual electing the
        application of this subsection is liable (without regard to
        this paragraph) shall be increased by the value of any
        disqualified asset transferred to the individual.
        (B) Disqualified asset
          For purposes of this paragraph - 
          (i) In general
            The term "disqualified asset" means any property or right
          to property transferred to an individual making the election
          under this subsection with respect to a joint return by the
          other individual filing such joint return if the principal
          purpose of the transfer was the avoidance of tax or payment
          of tax.
          (ii) Presumption
            (I) In general
              For purposes of clause (i), except as provided in
            subclause (II), any transfer which is made after the date
            which is 1 year before the date on which the first letter
            of proposed deficiency which allows the taxpayer an
            opportunity for administrative review in the Internal
            Revenue Service Office of Appeals is sent shall be presumed
            to have as its principal purpose the avoidance of tax or
            payment of tax.
            (II) Exceptions
              Subclause (I) shall not apply to any transfer pursuant to
            a decree of divorce or separate maintenance or a written
            instrument incident to such a decree or to any transfer
            which an individual establishes did not have as its
            principal purpose the avoidance of tax or payment of tax.
    (d) Allocation of deficiency
      For purposes of subsection (c) - 
      (1) In general
        The portion of any deficiency on a joint return allocated to an
      individual shall be the amount which bears the same ratio to such
      deficiency as the net amount of items taken into account in
      computing the deficiency and allocable to the individual under
      paragraph (3) bears to the net amount of all items taken into
      account in computing the deficiency.
      (2) Separate treatment of certain items
        If a deficiency (or portion thereof) is attributable to - 
          (A) the disallowance of a credit; or
          (B) any tax (other than tax imposed by section 1 or 55)
        required to be included with the joint return;

      and such item is allocated to one individual under paragraph (3),
      such deficiency (or portion) shall be allocated to such
      individual. Any such item shall not be taken into account under
      paragraph (1).
      (3) Allocation of items giving rise to the deficiency
        For purposes of this subsection - 
        (A) In general
          Except as provided in paragraphs (4) and (5), any item giving
        rise to a deficiency on a joint return shall be allocated to
        individuals filing the return in the same manner as it would
        have been allocated if the individuals had filed separate
        returns for the taxable year.
        (B) Exception where other spouse benefits
          Under rules prescribed by the Secretary, an item otherwise
        allocable to an individual under subparagraph (A) shall be
        allocated to the other individual filing the joint return to
        the extent the item gave rise to a tax benefit on the joint
        return to the other individual.
        (C) Exception for fraud
          The Secretary may provide for an allocation of any item in a
        manner not prescribed by subparagraph (A) if the Secretary
        establishes that such allocation is appropriate due to fraud of
        one or both individuals.
      (4) Limitations on separate returns disregarded
        If an item of deduction or credit is disallowed in its entirety
      solely because a separate return is filed, such disallowance
      shall be disregarded and the item shall be computed as if a joint
      return had been filed and then allocated between the spouses
      appropriately. A similar rule shall apply for purposes of section
      86.
      (5) Child's liability
        If the liability of a child of a taxpayer is included on a
      joint return, such liability shall be disregarded in computing
      the separate liability of either spouse and such liability shall
      be allocated appropriately between the spouses.
    (e) Petition for review by Tax Court
      (1) In general
        In the case of an individual against whom a deficiency has been
      asserted and who elects to have subsection (b) or (c) apply, or
      in the case of an individual who requests equitable relief under
      subsection (f) - 
        (A) In general
          In addition to any other remedy provided by law, the
        individual may petition the Tax Court (and the Tax Court shall
        have jurisdiction) to determine the appropriate relief
        available to the individual under this section if such petition
        is filed - 
            (i) at any time after the earlier of - 
              (I) the date the Secretary mails, by certified or
            registered mail to the taxpayer's last known address,
            notice of the Secretary's final determination of relief
            available to the individual, or
              (II) the date which is 6 months after the date such
            election is filed or request is made with the Secretary,
            and

            (ii) not later than the close of the 90th day after the
          date described in clause (i)(I).
        (B) Restrictions applicable to collection of assessment
          (i) In general
            Except as otherwise provided in section 6851 or 6861, no
          levy or proceeding in court shall be made, begun, or
          prosecuted against the individual making an election under
          subsection (b) or (c) or requesting equitable relief under
          subsection (f) for collection of any assessment to which such
          election or request relates until the close of the 90th day
          referred to in subparagraph (A)(ii), or, if a petition has
          been filed with the Tax Court under subparagraph (A), until
          the decision of the Tax Court has become final. Rules similar
          to the rules of section 7485 shall apply with respect to the
          collection of such assessment.
          (ii) Authority to enjoin collection actions
            Notwithstanding the provisions of section 7421(a), the
          beginning of such levy or proceeding during the time the
          prohibition under clause (i) is in force may be enjoined by a
          proceeding in the proper court, including the Tax Court. The
          Tax Court shall have no jurisdiction under this subparagraph
          to enjoin any action or proceeding unless a timely petition
          has been filed under subparagraph (A) and then only in
          respect of the amount of the assessment to which the election
          under subsection (b) or (c) relates or to which the request
          under subsection (f) relates.
      (2) Suspension of running of period of limitations
        The running of the period of limitations in section 6502 on the
      collection of the assessment to which the petition under
      paragraph (1)(A) relates shall be suspended - 
          (A) for the period during which the Secretary is prohibited
        by paragraph (1)(B) from collecting by levy or a proceeding in
        court and for 60 days thereafter, and
          (B) if a waiver under paragraph (5) is made, from the date
        the claim for relief was filed until 60 days after the waiver
        is filed with the Secretary.
      (3) Limitation on Tax Court jurisdiction
        If a suit for refund is begun by either individual filing the
      joint return pursuant to section 6532 - 
          (A) the Tax Court shall lose jurisdiction of the individual's
        action under this section to whatever extent jurisdiction is
        acquired by the district court or the United States Court of
        Federal Claims over the taxable years that are the subject of
        the suit for refund, and
          (B) the court acquiring jurisdiction shall have jurisdiction
        over the petition filed under this subsection.
      (4) Notice to other spouse
        The Tax Court shall establish rules which provide the
      individual filing a joint return but not making the election
      under subsection (b) or (c) or the request for equitable relief
      under subsection (f) with adequate notice and an opportunity to
      become a party to a proceeding under either such subsection.
      (5) Waiver
        An individual who elects the application of subsection (b) or
      (c) or who requests equitable relief under subsection (f) (and
      who agrees with the Secretary's determination of relief) may
      waive in writing at any time the restrictions in paragraph (1)(B)
      with respect to collection of the outstanding assessment (whether
      or not a notice of the Secretary's final determination of relief
      has been mailed).
    (f) Equitable relief
      Under procedures prescribed by the Secretary, if - 
        (1) taking into account all the facts and circumstances, it is
      inequitable to hold the individual liable for any unpaid tax or
      any deficiency (or any portion of either); and
        (2) relief is not available to such individual under subsection
      (b) or (c),

    the Secretary may relieve such individual of such liability.
    (g) Credits and refunds
      (1) In general
        Except as provided in paragraphs (2) and (3), notwithstanding
      any other law or rule of law (other than section 6511, 6512(b),
      7121, or 7122), credit or refund shall be allowed or made to the
      extent attributable to the application of this section.
      (2) Res judicata
        In the case of any election under subsection (b) or (c) or of
      any request for equitable relief under subsection (f), if a
      decision of a court in any prior proceeding for the same taxable
      year has become final, such decision shall be conclusive except
      with respect to the qualification of the individual for relief
      which was not an issue in such proceeding. The exception
      contained in the preceding sentence shall not apply if the court
      determines that the individual participated meaningfully in such
      prior proceeding.
      (3) Credit and refund not allowed under subsection (c)
        No credit or refund shall be allowed as a result of an election
      under subsection (c).
    (h) Regulations
      The Secretary shall prescribe such regulations as are necessary
    to carry out the provisions of this section, including - 
        (1) regulations providing methods for allocation of items other
      than the methods under subsection (d)(3); and
        (2) regulations providing the opportunity for an individual to
      have notice of, and an opportunity to participate in, any
      administrative proceeding with respect to an election made under
      subsection (b) or (c) or a request for equitable relief made
      under subsection (f) by the other individual filing the joint
      return.

-SOURCE-
    (Added Pub. L. 105-206, title III, Sec. 3201(a), July 22, 1998, 112
    Stat. 734; amended Pub. L. 105-277, div. J, title IV, Sec.
    4002(c)(2), Oct. 21, 1998, 112 Stat. 2681-906; Pub. L. 106-554,
    Sec. 1(a)(7) [title III, Sec. 313(a)], Dec. 21, 2000, 114 Stat.
    2763, 2763A-640; Pub. L. 109-432, div. C, title IV, Sec. 408(a),
    (b), Dec. 20, 2006, 120 Stat. 3061, 3062.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6015, acts Aug. 16, 1954, ch. 736, 68A Stat. 737;
    Sept. 2, 1958, Pub. L. 85-866, title I, Sec. 74, 72 Stat. 1660;
    Sept. 14, 1960, Pub. L. 86-779, Sec. 5(a), 74 Stat. 1000; Sept. 25,
    1962, Pub. L. 87-682, Sec. 1(a)(1), 76 Stat. 575; Mar. 15, 1966,
    Pub. L. 89-368, title I, Sec. 102(a), 80 Stat. 62; Nov. 13, 1966,
    Pub. L. 89-809, title I, Sec. 103(j), 80 Stat. 1554; Dec. 30, 1969,
    Pub. L. 91-172, title III, Sec. 301(b)(12), title VIII, Sec.
    803(d)(7), title IX, Sec. 944(a), 83 Stat. 586, 684, 729; Dec. 10,
    1971, Pub. L. 92-178, title II, Sec. 209(a), 85 Stat. 517; Oct. 4,
    1976, Pub. L. 94-455, title XIX, Sec. 1906(a)(2), (b)(13)(A), 90
    Stat. 1824, 1834; Nov. 6, 1978, Pub. L. 95-600, title IV, Sec.
    421(e)(7), 92 Stat. 2876; Aug. 13, 1981, Pub. L. 97-34, title VII,
    Sec. 725(a), (c)(2), 95 Stat. 345, 346; Sept. 3, 1982, Pub. L. 97-
    248, title II, Sec. 201(d)(7), formerly Sec. 201(c)(7), title III,
    Secs. 307(a)(6), 308(a), 328(b)(1), 96 Stat. 420, 589, 591, 618,
    redesignated and amended Jan. 12, 1983, Pub. L. 97-448, title I,
    Sec. 107(c)(2), title II, Sec. 201(j)(1), title III, Sec.
    306(a)(1)(A)(i), 96 Stat. 2391, 2395, 2400; Aug. 5, 1983, Pub. L.
    98-67, title I, Sec. 102(a), 97 Stat. 369, related to declaration
    of estimated income tax by individuals, prior to repeal by Pub. L.
    98-369, div. A, title IV, Secs. 412(a)(1), 414(a)(1), July 18,
    1984, 98 Stat. 792, 793, applicable with respect to taxable years
    beginning after Dec. 31, 1984.

                                AMENDMENTS                            
      2006 - Subsec. (e)(1). Pub. L. 109-432, Sec. 408(a), inserted ",
    or in the case of an individual who requests equitable relief under
    subsection (f)" after "apply" in introductory provisions.
      Subsec. (e)(1)(A)(i)(II). Pub. L. 109-432, Sec. 408(b)(1),
    inserted "or request is made" after "filed".
      Subsec. (e)(1)(B)(i). Pub. L. 109-432, Sec. 408(b)(2), inserted
    "or requesting equitable relief under subsection (f)" after
    "subsection (b) or (c)" and "or request" after "such election".
      Subsec. (e)(1)(B)(ii). Pub. L. 109-432, Sec. 408(b)(3), inserted
    "or to which the request under subsection (f) relates" before
    period at end.
      Subsec. (e)(4). Pub. L. 109-432, Sec. 408(b)(4), inserted "or the
    request for equitable relief under subsection (f)" after
    "subsection (b) or (c)".
      Subsec. (e)(5). Pub. L. 109-432, Sec. 408(b)(5), inserted "or who
    requests equitable relief under subsection (f)" after "subsection
    (b) or (c)".
      Subsec. (g)(2). Pub. L. 109-432, Sec. 408(b)(6), inserted "or of
    any request for equitable relief under subsection (f)" after
    "subsection (b) or (c)".
      Subsec. (h)(2). Pub. L. 109-432, Sec. 408(b)(7), inserted "or a
    request for equitable relief made under subsection (f)" after
    "subsection (b) or (c)".
      2000 - Subsec. (c)(3)(B). Pub. L. 106-554, Sec. 1(a)(7) [title
    III, Sec. 313(a)(1)], substituted "may be made at any time after a
    deficiency for such year is asserted but" for "shall be made".
      Subsec. (e)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(a)(3)(A)], inserted "against whom a deficiency has been
    asserted and" after "individual" in introductory provisions.
      Subsec. (e)(1)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(a)(3)(B)], amended heading and text of subpar. (A) generally.
    Prior to amendment, text read as follows: "The individual may
    petition the Tax Court (and the Tax Court shall have jurisdiction)
    to determine the appropriate relief available to the individual
    under this section if such petition is filed during the 90-day
    period beginning on the date on which the Secretary mails by
    certified or registered mail a notice to such individual of the
    Secretary's determination of relief available to the individual.
    Notwithstanding the preceding sentence, an individual may file such
    petition at any time after the date which is 6 months after the
    date such election is filed with the Secretary and before the close
    of such 90-day period."
      Subsec. (e)(1)(B)(i). Pub. L. 106-554, Sec. 1(a)(7) [title III,
    Sec. 313(a)(3)(C)], substituted "until the close of the 90th day
    referred to in subparagraph (A)(ii)" for "until the expiration of
    the 90-day period described in subparagraph (A)" and inserted
    "under subparagraph (A)" after "filed with the Tax Court".
      Subsec. (e)(2). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(a)(3)(D)(ii)], amended heading and text of par. (2) generally.
    Prior to amendment, text read as follows: "The running of the
    period of limitations in section 6502 on the collection of the
    assessment to which the petition under paragraph (1)(A) relates
    shall be suspended for the period during which the Secretary is
    prohibited by paragraph (1)(B) from collecting by levy or a
    proceeding in court and for 60 days thereafter."
      Subsec. (e)(3). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(a)(2)(B)], amended par. (3) generally, substituting "Limitation
    on Tax Court jurisdiction" for "Applicable rules" in heading and
    restating provisions relating to limitations on the Tax Court's
    jurisdiction and eliminating provisions relating to res judicata
    and allowance of credits or refunds in text.
      Subsec. (e)(5). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(a)(3)(D)(i)], added par. (5).
      Subsecs. (g), (h). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(a)(2)(A)], added subsec. (g) and redesignated former subsec.
    (g) as (h).
      1998 - Subsec. (e)(3)(A). Pub. L. 105-277 substituted "of
    subsection (b) or (f)" for "of this section".

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-432, div. C, title IV, Sec. 408(c), Dec. 20, 2006,
    120 Stat. 3062, provided that: "The amendments made by this section
    [amending this section] shall apply with respect to liability for
    taxes arising or remaining unpaid on or after the date of the
    enactment of this Act [Dec. 20, 2006]."

                     EFFECTIVE DATE OF 2000 AMENDMENT                 
      Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 313(f)], Dec. 21,
    2000, 114 Stat. 2763, 2763A-643, provided that: "The amendments
    made by subsections (a) and (b) [amending this section and sections
    6330, 6331, 7421, and 7463 of this title] shall take effect on the
    date of the enactment of this Act [Dec. 21, 2000]. The amendments
    made by subsections (c), (d), and (e) [amending sections 6103,
    6110, and 6330 of this title] shall take effect as if included in
    the provisions of the Internal Revenue Service Restructuring and
    Reform Act of 1998 [Pub. L. 105-206] to which they relate."

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by Pub. L. 105-277 effective as if included in the
    provision of the Internal Revenue Service Restructuring and Reform
    Act of 1998, Pub. L. 105-206, to which such amendment relates, see
    section 4002(k) of Pub. L. 105-277, set out as a note under section
    1 of this title.

                              EFFECTIVE DATE                          
      Pub. L. 105-206, title III, Sec. 3201(g), July 22, 1998, 112
    Stat. 740, provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendments made by this section [enacting this section, amending
    sections 66, 6013, 6230, and 7421 of this title, and enacting
    provisions set out as notes under this section and section 6013 of
    this title] shall apply to any liability for tax arising after the
    date of the enactment of this Act [July 22, 1998] and any liability
    for tax arising on or before such date but remaining unpaid as of
    such date.
      "(2) 2-year period. - The 2-year period under subsection
    (b)(1)(E) or (c)(3)(B) of section 6015 of the Internal Revenue Code
    of 1986 shall not expire before the date which is 2 years after the
    date of the first collection activity after the date of the
    enactment of this Act [July 22, 1998]."

               SEPARATE FORM FOR APPLYING FOR SPOUSAL RELIEF           
      Pub. L. 105-206, title III, Sec. 3201(c), July 22, 1998, 112
    Stat. 740, provided that: "Not later than 180 days after the date
    of the enactment of this Act [July 22, 1998], the Secretary of the
    Treasury shall develop a separate form with instructions for use by
    taxpayers in applying for relief under section 6015(a) of the
    Internal Revenue Code of 1986, as added by this section."

-End-

-CITE-
    26 USC Sec. 6016                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
    Sec. 6016. Repealed.

-MISC1-
    [Sec. 6016. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June
      28, 1968, 82 Stat. 260].
      Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 738; Feb. 26,
    1964, Pub. L. 88-272, title I, Sec. 122(d), 78 Stat. 29, Nov. 13,
    1966, Pub. L. 89-809, title I, Sec. 104(l), 80 Stat. 1563, provided
    for the declaration of estimated income tax by corporations.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal effective with respect to taxable years beginning after
    Dec. 31, 1967, except as provided by section 104 of Pub. L. 90-364,
    see section 103(f) of Pub. L. 90-364, set out as an Effective Date
    of 1968 Amendment note under section 243 of this title.

-End-

-CITE-
    26 USC Sec. 6017                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
    Sec. 6017. Self-employment tax returns

-STATUTE-
      Every individual (other than a nonresident alien individual)
    having net earnings from self-employment of $400 or more for the
    taxable year shall make a return with respect to the self-
    employment tax imposed by chapter 2. In the case of a husband and
    wife filing a joint return under section 6013, the tax imposed by
    chapter 2 shall not be computed on the aggregate income but shall
    be the sum of the taxes computed under such chapter on the separate
    self-employment income of each spouse.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 739.)

-End-

-CITE-
    26 USC Sec. 6017A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart B - Income Tax Returns

-HEAD-
    Sec. 6017A. Repealed.

-MISC1-
    [Sec. 6017A. Repealed. Pub. L. 101-239, title VII, Sec. 7711(b)(1),
      Dec. 19, 1989, 103 Stat. 2393].
      Section, added Pub. L. 92-512, title I, Sec. 144(a)(1), Oct. 20,
    1972, 86 Stat. 935; amended Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of
    residence.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable to returns and statements the due date for
    which (determined without regard to extensions) is after Dec. 31,
    1989, see section 7711(c) of Pub. L. 101-239, set out as an
    Effective Date of 1989 Amendment note under section 6721 of this
    title.

-End-

-CITE-
    26 USC Subpart C - Estate and Gift Tax Returns              01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart C - Estate and Gift Tax Returns

-HEAD-
                  SUBPART C - ESTATE AND GIFT TAX RETURNS              

-MISC1-
    Sec.                                                     
    6018.       Estate tax returns.                                   
    6019.       Gift tax returns.                                     

-End-

-CITE-
    26 USC Sec. 6018                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart C - Estate and Gift Tax Returns

-HEAD-
    Sec. 6018. Estate tax returns

-STATUTE-
    (a) Returns by executor
      (1) Citizens or residents
        In all cases where the gross estate at the death of a citizen
      or resident exceeds the applicable exclusion amount in effect
      under section 2010(c) for the calendar year which includes the
      date of death, the executor shall make a return with respect to
      the estate tax imposed by subtitle B.
      (2) Nonresidents not citizens of the United States
        In the case of the estate of every nonresident not a citizen of
      the United States if that part of the gross estate which is
      situated in the United States exceeds $60,000, the executor shall
      make a return with respect to the estate tax imposed by subtitle
      B.
      (3) Adjustment for certain gifts
        The amount applicable under paragraph (1) and the amount set
      forth in paragraph (2) shall each be reduced (but not below zero)
      by the sum of - 
          (A) the amount of the adjusted taxable gifts (within the
        meaning of section 2001(b)) made by the decedent after December
        31, 1976, plus
          (B) the aggregate amount allowed as a specific exemption
        under section 2521 (as in effect before its repeal by the Tax
        Reform Act of 1976) with respect to gifts made by the decedent
        after September 8, 1976.
    (b) Returns by beneficiaries
      If the executor is unable to make a complete return as to any
    part of the gross estate of the decedent, he shall include in his
    return a description of such part and the name of every person
    holding a legal or beneficial interest therein. Upon notice from
    the Secretary such person shall in like manner make a return as to
    such part of the gross estate.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 89-809, title I,
    Sec. 108(g), Nov. 13, 1966, 80 Stat. 1574; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), title XX, Sec. 2001(c)(1)(J), Oct. 4,
    1976, 90 Stat. 1834, 1852; Pub. L. 97-34, title IV, Sec.
    401(a)(2)(B), Aug. 13, 1981, 95 Stat. 299; Pub. L. 98-369, div. A,
    title V, Sec. 544(b)(3), July 18, 1984, 98 Stat. 894; Pub. L. 100-
    647, title I, Sec. 1011A(g)(12), Nov. 10, 1988, 102 Stat. 3482;
    Pub. L. 101-239, title VII, Sec. 7304(b)(2)(B), Dec. 19, 1989, 103
    Stat. 2353; Pub. L. 101-508, title XI, Sec. 11801(a)(43),
    (c)(19)(C), Nov. 5, 1990, 104 Stat. 1388-521, 1388-528; Pub. L. 105-
    34, title V, Sec. 501(a)(1)(C), title X, Sec. 1073(b)(4), Aug. 5,
    1997, 111 Stat. 845, 948; Pub. L. 107-16, title V, Sec. 542(b)(1),
    June 7, 2001, 115 Stat. 81.)

-STATAMEND-
                           AMENDMENT OF SECTION                       
      Pub. L. 107-16, title V, Sec. 542(b)(1), (f)(1), title IX, Sec.
    901, June 7, 2001, 115 Stat. 81, 86, 150, provided that, applicable
    to estates of decedents dying after Dec. 31, 2009, this section is
    temporarily amended to read as follows:
    Sec. 6018. Returns relating to large transfers at death
    (a) In general
      If this section applies to property acquired from a decedent, the
    executor of the estate of such decedent shall make a return
    containing the information specified in subsection (c) with respect
    to such property.
    (b) Property to which section applies
      (1) Large transfers
        This section shall apply to all property (other than cash)
      acquired from a decedent if the fair market value of such
      property acquired from the decedent exceeds the dollar amount
      applicable under section 1022(b)(2)(B) (without regard to section
      1022(b)(2)(C)).
      (2) Transfers of certain gifts received by decedent within 3
        years of death
        This section shall apply to any appreciated property acquired
      from the decedent if - 
          (A) subsections (b) and (c) of section 1022 do not apply to
        such property by reason of section 1022(d)(1)(C), and
          (B) such property was required to be included on a return
        required to be filed under section 6019.
      (3) Nonresidents not citizens of the United States
        In the case of a decedent who is a nonresident not a citizen of
      the United States, paragraphs (1) and (2) shall be applied - 
          (A) by taking into account only - 
            (i) tangible property situated in the United States, and
            (ii) other property acquired from the decedent by a United
          States person, and

          (B) by substituting the dollar amount applicable under
        section 1022(b)(3) for the dollar amount referred to in
        paragraph (1).
      (4) Returns by trustees or beneficiaries
        If the executor is unable to make a complete return as to any
      property acquired from or passing from the decedent, the executor
      shall include in the return a description of such property and
      the name of every person holding a legal or beneficial interest
      therein. Upon notice from the Secretary, such person shall in
      like manner make a return as to such property.
    (c) Information required to be furnished
      The information specified in this subsection with respect to any
    property acquired from the decedent is - 
        (1) the name and TIN of the recipient of such property,
        (2) an accurate description of such property,
        (3) the adjusted basis of such property in the hands of the
      decedent and its fair market value at the time of death,
        (4) the decedent's holding period for such property,
        (5) sufficient information to determine whether any gain on the
      sale of the property would be treated as ordinary income,
        (6) the amount of basis increase allocated to the property
      under subsection (b) or (c) of section 1022, and
        (7) such other information as the Secretary may by regulations
      prescribe.
    (d) Property acquired from decedent
      For purposes of this section, section 1022 shall apply for
    purposes of determining the property acquired from a decedent.
    (e) Statements to be furnished to certain persons
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return (other than the person required to make such return) a
    written statement showing - 
        (1) the name, address, and phone number of the person required
      to make such return, and
        (2) the information specified in subsection (c) with respect to
      property acquired from, or passing from, the decedent to the
      person required to receive such statement.

    The written statement required under the preceding sentence shall
    be furnished not later than 30 days after the date that the return
    required by subsection (a) is filed.
      See Effective and Termination Dates of 2001 Amendment note below.

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Tax Reform Act of 1976, referred to in subsec. (a)(3)(B), is
    Pub. L. 94-455, Oct. 4, 1976, 90 Stat. 1520, as amended. For
    complete classification of this Act to the Code, see Tables.
      Section 2521 of this title, referred to in subsec. (a)(3)(B), was
    repealed by section 2001(b)(3) of Pub. L. 94-455, applicable to
    gifts made after Dec. 31, 1976.

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (a)(1). Pub. L. 105-34, Sec. 501(a)(1)(C),
    substituted "the applicable exclusion amount in effect under
    section 2010(c) for the calendar year which includes the date of
    death" for "$600,000".
      Subsec. (a)(4). Pub. L. 105-34, Sec. 1073(b)(4), struck out par.
    (4) which read as follows:
      "(4) Return required if excess retirement accumulation tax. - The
    executor shall make a return with respect to the estate tax imposed
    by subtitle B in any case where such tax is increased by reason of
    section 4980A(d)."
      1990 - Subsec. (a)(3) to (5). Pub. L. 101-508 redesignated pars.
    (4) and (5) as (3) and (4), respectively, and struck out former
    par. (3) which provided for phase-in of estate tax return filing
    requirement amount.
      1989 - Subsec. (c). Pub. L. 101-239 struck out subsec. (c) which
    read as follows:
      "Election Under Section 2210. - In all cases in which subsection
    (a) requires the filing of a return, if an executor elects the
    applications of section 2210 - 
        "(1) Return by executor. - The return which the executor is
      required to file under the provisions of subsection (a) shall be
      made with respect to that portion of estate tax imposed by
      subtitle B which the executor is required to pay.
        "(2) Return by plan administrator. - The plan administrator of
      an employee stock ownership plan or the eligible worker-owned
      cooperative, as the case may be, shall make a return with respect
      to that portion of the tax imposed by section 2001 which such
      plan or cooperative is required to pay under section 2210(b)."
      1988 - Subsec. (a)(5). Pub. L. 100-647 added par. (5).
      1984 - Subsec. (c). Pub. L. 98-369 added subsec. (c).
      1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 401(a)(2)(B)(i),
    substituted "$600,000" for "$175,000".
      Subsec. (a)(3). Pub. L. 97-34, Sec. 401(a)(2)(B)(ii), set forth
    par. (1) substitutions for "$600,000" amount of "$225,000",
    "$275,000", "$325,000", "$400,000", and "$500,000" in the case of
    decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively,
    and struck out par. (1) substitutions for "$175,000" amount of
    "$120,000", "$134,000", "$147,000", and "$161,000" in the case of
    decedents dying during 1977, 1978, 1979, and 1980, respectively.
      1976 - Subsec. (a)(1). Pub. L. 94-455, Sec. 2001(c)(1)(J)(i),
    substituted "$175,000" for "$60,000".
      Subsec. (a)(2). Pub. L. 94-455, Sec. 2001(c)(1)(J)(ii),
    substituted "$60,000" for "$30,000".
      Subsec. (a)(3), (4). Pub. L. 94-455, Sec. 2001(c)(1)(J)(iii),
    added pars. (3) and (4).
      Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary".
      1966 - Subsec. (a)(2). Pub. L. 89-809 substituted "$30,000" for
    "$2,000".

             EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT         
      Amendment by Pub. L. 107-16 applicable to estates of decedents
    dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
    set out as a note under section 121 of this title.
      Amendment by Pub. L. 107-16 inapplicable to estates of decedents
    dying, gifts made, or generation skipping transfers, after Dec. 31,
    2010, and the Internal Revenue Code of 1986 to be applied and
    administered to such estates, gifts, and transfers as if such
    amendment had never been enacted, see section 901 of Pub. L. 107-
    16, set out as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by section 501(a)(1)(C) of Pub. L. 105-34 applicable to
    estates of decedents dying, and gifts made, after Dec. 31, 1997,
    see section 501(f) of Pub. L. 105-34, set out as a note under
    section 2001 of this title.
      Amendment by section 1073(b)(4) of Pub. L. 105-34 applicable to
    estates of decedents dying after Dec. 31, 1996, see section 1073(c)
    of Pub. L. 105-34, set out as an Effective Date of Repeal note
    under section 4980A of this title.

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Amendment by Pub. L. 101-239 applicable to estates of decedents
    dying after July 12, 1989, see section 7304(b)(3) of Pub. L. 101-
    239, set out as a note under section 2002 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to estates of decedents
    which are required to file returns on a date (including any
    extensions) after July 18, 1984, see section 544(d) of Pub. L. 98-
    369, set out as a note under section 2002 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable to estates of decedents
    dying after Dec. 31, 1981, see section 401(c)(1) of Pub. L. 97-34,
    set out as a note under section 2010 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 2001(c)(1)(J) of Pub. L. 94-455 applicable
    to estates of decedents dying after Dec. 31, 1976, see section
    2001(d)(1) of Pub. L. 94-455, set out as a note under section 2001
    of this title.

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-809 applicable with respect to estates of
    decedents dying after Nov. 13, 1966, see section 108(i) of Pub. L.
    89-809, set out as a note under section 2101 of this title.

                             SAVINGS PROVISION                         
      For provisions that nothing in amendment by Pub. L. 101-508 be
    construed to affect treatment of certain transactions occurring,
    property acquired, or items of income, loss, deduction, or credit
    taken into account prior to Nov. 5, 1990, for purposes of
    determining liability for tax for periods ending after Nov. 5,
    1990, see section 11821(b) of Pub. L. 101-508, set out as a note
    under section 45K of this title.

-End-

-CITE-
    26 USC Sec. 6019                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart C - Estate and Gift Tax Returns

-HEAD-
    Sec. 6019. Gift tax returns

-STATUTE-
      Any individual who in any calendar year makes any transfer by
    gift other than - 
        (1) a transfer which under subsection (b) or (e) of section
      2503 is not to be included in the total amount of gifts for such
      year,
        (2) a transfer of an interest with respect to which a deduction
      is allowed under section 2523, or
        (3) a transfer with respect to which a deduction is allowed
      under section 2522 but only if - 
          (A)(i) such transfer is of the donor's entire interest in the
        property transferred, and
          (ii) no other interest in such property is or has been
        transferred (for less than adequate and full consideration in
        money or money's worth) from the donor to a person, or for a
        use, not described in subsection (a) or (b) of section 2522, or
          (B) such transfer is described in section 2522(d),

    shall make a return for such year with respect to the gift tax
    imposed by subtitle B.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91-614, title I,
    Sec. 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97-34, title
    IV, Secs. 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95
    Stat. 301, 302, 322; Pub. L. 105-34, title XIII, Sec. 1301(a), Aug.
    5, 1997, 111 Stat. 1039; Pub. L. 107-16, title V, Sec. 542(b)(2),
    June 7, 2001, 115 Stat. 82.)

-STATAMEND-
                           AMENDMENT OF SECTION                       
      Pub. L. 107-16, title V, Sec. 542(b)(2), (f)(1), title IX, Sec.
    901, June 7, 2001, 115 Stat. 82, 86, 150, provided that, applicable
    to estates of decedents dying after Dec. 31, 2009, this section is
    temporarily amended - 
      (1) by designating existing provisions as subsec. (a) and
    inserting heading "In general", and
      (2) by adding at the end the following new subsection:
    (b) Statements to be furnished to certain persons
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return (other than the person required to make such return) a
    written statement showing - 
        (1) the name, address, and phone number of the person required
      to make such return, and
        (2) the information specified in such return with respect to
      property received by the person required to receive such
      statement.

    The written statement required under the preceding sentence shall
    be furnished not later than 30 days after the date that the return
    required by subsection (a) is filed.
      See Effective and Termination Dates of 2001 Amendment note below.

-MISC1-
                                AMENDMENTS                            
      1997 - Par. (3). Pub. L. 105-34 added par. (3).
      1981 - Pub. L. 97-34 struck out subsec. "(a) In general"
    designation, substituted "calendar year" for "calendar quarter" and
    "year" for "quarter" wherever appearing, inserted in provision
    designated par. (1) reference to subsec. (e) of section 2503, added
    par. (2), and deleted provision respecting transfers by gift other
    than qualified charitable transfers, repealed subsec. (b) setting
    forth return requirement and definition of qualified charitable
    transfer, and repealed subsec. (c) setting forth cross reference to
    section 2515(c) relating to tenancy by the entirety.
      1970 - Subsec. (a). Pub. L. 91-614 substituted "Any individual
    who in any calendar quarter makes any transfers by gift (other than
    transfers which under section 2503(b) are not to be included in the
    total amount of gifts for such quarter and other than qualified
    charitable transfers) shall make a return for such quarter with
    respect to the gift tax imposed by subtitle B" for "Any individual
    who in any calendar year makes any transfers by gift (except those
    which under section 2503(b) are not to be included in the total
    amount of gifts for such year) shall make a return with respect to
    the gift tax imposed by subtitle B".
      Subsecs. (b), (c). Pub. L. 91-614 added subsec. (b) and
    redesignated former subsec. (b) as (c).

             EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT         
      Amendment by Pub. L. 107-16 applicable to estates of decedents
    dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
    set out as a note under section 121 of this title.
      Amendment by Pub. L. 107-16 inapplicable to estates of decedents
    dying, gifts made, or generation skipping transfers, after Dec. 31,
    2010, and the Internal Revenue Code of 1986 to be applied and
    administered to such estates, gifts, and transfers as if such
    amendment had never been enacted, see section 901 of Pub. L. 107-
    16, set out as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1301(b) of Pub. L. 105-34 provided that: "The amendment
    made by this section [amending this section] shall apply to gifts
    made after the date of the enactment of this Act [Aug. 5, 1997]."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable to gifts made after Dec.
    31, 1981, see sections 403(e)(2) and 442(e) of Pub. L. 97-34, set
    out as a note under sections 2056 and 2501 of this title,
    respectively.

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by Pub. L. 91-614 applicable with respect to gifts made
    after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
    as a note under section 2501 of this title.

-End-

-CITE-
    26 USC Subpart D - Miscellaneous Provisions                 01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart D - Miscellaneous Provisions

-HEAD-
                   SUBPART D - MISCELLANEOUS PROVISIONS               

-MISC1-
    Sec.                                                     
    6020.       Returns prepared for or executed by Secretary.        
    6021.       Listing by Secretary of taxable objects owned by
                 nonresidents of internal revenue districts.          

-End-

-CITE-
    26 USC Sec. 6020                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart D - Miscellaneous Provisions

-HEAD-
    Sec. 6020. Returns prepared for or executed by Secretary

-STATUTE-
    (a) Preparation of return by Secretary
      If any person shall fail to make a return required by this title
    or by regulations prescribed thereunder, but shall consent to
    disclose all information necessary for the preparation thereof,
    then, and in that case, the Secretary may prepare such return,
    which, being signed by such person, may be received by the
    Secretary as the return of such person.
    (b) Execution of return by Secretary
      (1) Authority of Secretary to execute return
        If any person fails to make any return required by any internal
      revenue law or regulation made thereunder at the time prescribed
      therefor, or makes, willfully or otherwise, a false or fraudulent
      return, the Secretary shall make such return from his own
      knowledge and from such information as he can obtain through
      testimony or otherwise.
      (2) Status of returns
        Any return so made and subscribed by the Secretary shall be
      prima facie good and sufficient for all legal purposes.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 90-364, title I,
    Sec. 103(e)(3), June 28, 1968, 82 Stat. 264; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-
    369, div. A, title IV, Sec. 412(b)(4), July 18, 1984, 98 Stat.
    792.)

-MISC1-
                                AMENDMENTS                            
      1984 - Subsec. (b)(1). Pub. L. 98-369 struck out "(other than a
    declaration of estimated tax required under section 6015)" after
    "make any return".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1968 - Subsec. (b)(1). Pub. L. 90-364 struck out reference to
    section 6016.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable with respect to taxable
    years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub.
    L. 98-369, set out as a note under section 6654 of this title.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Amendment by Pub. L. 90-364 applicable with respect to taxable
    years beginning after Dec. 31, 1967, except as provided by section
    104 of Pub. L. 90-364, see section 103(f) of Pub. L. 90-364, set
    out as a note under section 243 of this title.

-End-

-CITE-
    26 USC Sec. 6021                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART II - TAX RETURNS OR STATEMENTS
    Subpart D - Miscellaneous Provisions

-HEAD-
    Sec. 6021. Listing by Secretary of taxable objects owned by
      nonresidents of internal revenue districts

-STATUTE-
      Whenever there are in any internal revenue district any articles
    subject to tax, which are not owned or possessed by or under the
    care or control of any person within such district, and of which no
    list has been transmitted to the Secretary, as required by law or
    by regulations prescribed pursuant to law, the Secretary shall
    enter the premises where such articles are situated, shall make
    such inspection of the articles as may be necessary and make lists
    of the same, according to the forms prescribed. Such lists, being
    subscribed by the Secretary, shall be sufficient lists of such
    articles for all purposes.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

-End-

-CITE-
    26 USC PART III - INFORMATION RETURNS                       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS

-HEAD-
                      PART III - INFORMATION RETURNS                  

-MISC1-
    Subpart                                                  
    A.          Information concerning persons subject to special
                 provisions.                                          
    B.          Information concerning transactions with other
                 persons.                                             
    C.          Information regarding wages paid employees.           
    [D.         Repealed.]                                            
    E.          Registration of and information concerning pension,
                 etc., plans.                                         
    F.          Information concerning income tax return preparers.   

                                AMENDMENTS                            
      1980 - Pub. L. 96-603, Sec. 1(e)(2), Dec. 28, 1980, 94 Stat.
    3505, struck out item relating to subpart D "Information concerning
    private foundations".
      1976 - Pub. L. 94-455, title XII, Sec. 1203(i)(1), Oct. 4, 1976,
    90 Stat. 1694, added subpart F heading.
      1974 - Pub. L. 93-406, title II, Sec. 1031(c)(1), Sept. 2, 1974,
    88 Stat. 946, added item relating to subpart E.
      1969 - Pub. L. 91-172, title I, Sec. 101(j)(64), Dec. 30, 1969,
    82 Stat. 533, added item relating to subpart D.

                 INFORMATION RETURNS IN ELECTRONIC FORMAT             
      Pub. L. 108-7, div. H, title II, Sec. 211, Feb. 20, 2003, 117
    Stat. 384, provided that:
      "(a) Each office in the legislative branch, except the House and
    the Senate, which is responsible for preparing any written
    statement furnished under part 3 of subchapter A of chapter 61 of
    the Internal Revenue Code of 1986 on behalf of a person shall make
    the statement available to the person in an electronic format (at
    the direction of the person) which will enable the person to
    provide the statement electronically to a tax preparer or other
    provider of financial services.
      "(b) Subsection (a) shall apply with respect to statements
    prepared for taxable years ending on or after December 31, 2004."

-End-

-CITE-
    26 USC Subpart A - Information Concerning Persons Subject
           to Special Provisions                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
       SUBPART A - INFORMATION CONCERNING PERSONS SUBJECT TO SPECIAL
                                PROVISIONS

-MISC1-
    Sec.                                                     
    6031.       Return of partnership income.                         
    6032.       Returns of banks with respect to common trust funds.  
    6033.       Returns by exempt organizations.                      
    6034.       Returns by certain trusts.                            
    6034A.      Information to beneficiaries of estates and trusts.   
    [6035.      Repealed.]                                            
    6036.       Notice of qualification as executor or receiver.      
    6037.       Return of S corporation.                              
    6038.       Information reporting with respect to certain foreign
                 corporations and partnerships.                       
    6038A.      Information with respect to certain foreign-owned
                 corporations.                                        
    6038B.      Notice of certain transfers to foreign persons.       
    6038C.      Information with respect to foreign corporations
                 engaged in U.S. business.                            
    6039.       Returns required in connection with certain options.  
    [6039A, 6039B. Repealed.]                                         
    6039C.      Returns with respect to foreign persons holding direct
                 investments in United States real property interests.
    6039D.      Returns and records with respect to certain fringe
                 benefit plans.(!1)                                   

    6039D.      Returns and records with respect to certain fringe
                 benefit plans.(!1)                                   
    6039E.      Information concerning resident status.               
    6039F.      Notice of large gifts received from foreign persons.  
    6039G.      Information on individuals losing United States
                 citizenship.                                         
    6039H.      Information with respect to Alaska Native Settlement
                 Trusts and sponsoring Native Corporations.           
    6039I.      Returns and records with respect to employer-owned
                 life insurance contracts.                            
    6040.       Cross references.                                     

                                AMENDMENTS                            
      2006 - Pub. L. 109-432, div. A, title IV, Sec. 403(c)(3), Dec.
    20, 2006, 120 Stat. 2955, substituted "Returns" for "Information"
    in item 6039.
      Pub. L. 109-280, title XII, Sec. 1201(b)(4), Aug. 17, 2006, 120
    Stat. 1066, which directed the amendment of the analysis for
    subpart A of part III of subchapter A of chapter 61 by amending
    item 6034 to read "Returns by certain trusts" without specifying
    the act to be amended, was executed to this analysis which is part
    of the Internal Revenue Code of 1986 which is classified to this
    title, to reflect the probable intent of Congress. Prior to
    amendment, item 6034 read as follows: "Returns by trusts claiming
    charitable deductions under section 642(c)".
      Pub. L. 109-280, title VIII, Sec. 863(c)(2), Aug. 17, 2006, 120
    Stat. 1024, added item 6039I.
      2004 - Pub. L. 108-357, title IV, Sec. 413(c)(33), Oct. 22, 2004,
    118 Stat. 1510, struck out item 6035 "Returns of officers,
    directors, and shareholders of foreign personal holding companies".
      2001 - Pub. L. 107-16, title VI, Sec. 671(c)(2), June 7, 2001,
    115 Stat. 147, added item 6039H.
      1997 - Pub. L. 105-34, title XI, Sec. 1142(e)(5), title XVI, Sec.
    1602(h)(2), Aug. 5, 1997, 111 Stat. 983, 1096, inserted "reporting"
    after "Information" and "and partnerships" after "corporations" in
    item 6038, struck out item 6039F "Information on individuals losing
    United States citizenship", and added item 6039G.
      1996 - Pub. L. 104-191, title V, Sec. 512(b), Aug. 21, 1996, 110
    Stat. 2102, added item 6039F "Information on individuals losing
    United States citizenship".
      Pub. L. 104-188, title I, Sec. 1905(b), Aug. 20, 1996, 110 Stat.
    1913, added item 6039F "Notice of large gifts received from foreign
    persons".
      1990 - Pub. L. 101-508, title XI, Sec. 11315(b)(2), Nov. 5, 1990,
    104 Stat. 1388-457, added item 6038C.
      1986 - Pub. L. 99-514, title XII, Sec. 1234(a)(2), title XIII,
    Sec. 1303(c)(2), Oct. 22, 1986, 100 Stat. 2565, 2658, struck out
    item 6039B "Return of general stock ownership corporation", and
    added item 6039E.
      1984 - Pub. L. 98-612, Sec. 1(b)(4), Oct. 31, 1984, 98 Stat.
    3181, added item 6039D "Returns and records with respect to certain
    fringe benefit plans".
      Pub. L. 98-611, Sec. 1(d)(4), Oct. 31, 1984, 98 Stat. 3178, added
    item 6039D "Returns and records with respect to certain fringe
    benefit plans".
      Pub. L. 98-369, div. A, title I, Secs. 129(b)(2), 131(d)(3),
    title VII, Sec. 714(q)(4), July 18, 1984, 98 Stat. 660, 664, 966,
    added items 6034A and 6038B, and inserted "foreign persons holding
    direct investments in" in item 6039C.
      1982 - Pub. L. 97-354, Sec. 5(a)(39)(B), Oct. 19, 1982, 96 Stat.
    1696, substituted "S corporation" for "electing small business
    corporation" in item 6037.
      Pub. L. 97-248, title III, Sec. 339(b), Sept. 3, 1982, 96 Stat.
    633, added item 6038A.
      1980 - Pub. L. 96-603, Sec. 1(e)(1), Dec. 28, 1980, 94 Stat.
    3505, which directed that item 6034 be amended by substituting
    "4947(a)(2)" for "4947(a)", could not be executed because item 6034
    does not contain "4947(a)".
      Pub. L. 96-499, title XI, Sec. 1123(c), Dec. 5, 1980, 94 Stat.
    2690, added item 6039C.
      Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat.
    299, repealed Pub. L. 94-455, Sec. 2005(a)(3), and the amendment
    made thereby. See 1976 Amendment note below.
      1978 - Pub. L. 95-600, title VI, Sec. 601(c)(2), Nov. 6, 1978, 92
    Stat. 2897, added item 6039B.
      1976 - Pub. L. 94-455, title XX, Sec. 2005(e)(3), Oct. 4, 1976,
    90 Stat. 1878, which added item 6039A, was repealed by Pub. L. 96-
    223, Sec. 401(a). See section 401(b), (e) of Pub. L. 96-223, set
    out as an Effective Date of 1980 Amendments and Revival of Prior
    Law note under section 1023 of this title.
      1964 - Pub. L. 88-272, title II, Sec. 221(d)(2), Feb. 26, 1964,
    78 Stat. 75, added item 6039 and redesignated former item 6039 as
    6040.
      1960 - Pub. L. 86-780, Sec. 6(b)(1), Sept. 14, 1960, 74 Stat.
    1015, added item 6038 and redesignated former item 6038 as 6039.
      1958 - Pub. L. 85-866, title I, Sec. 64(d)(4), Sept. 2, 1958, 72
    Stat. 1657, added item 6037 and redesignated former item 6037 as
    6038.

-FOOTNOTE-               

    (!1) So in original. Pub. L. 98-611 and Pub. L. 98-612 enacted
         identical items designated "6039D". Pub. L. 99-514, Sec.
         1879(d)(2), repealed the section 6039D enacted by Pub. L.
         98-612 without corresponding amendment of subpart analysis.

-End-

-CITE-
    26 USC Sec. 6031                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6031. Return of partnership income

-STATUTE-
    (a) General rule
      Every partnership (as defined in section 761(a)) shall make a
    return for each taxable year, stating specifically the items of its
    gross income and the deductions allowable by subtitle A, and such
    other information, for the purpose of carrying out the provisions
    of subtitle A as the Secretary may by forms and regulations
    prescribe, and shall include in the return the names and addresses
    of the individuals who would be entitled to share in the taxable
    income if distributed and the amount of the distributive share of
    each individual.
    (b) Copies to partners
      Each partnership required to file a return under subsection (a)
    for any partnership taxable year shall (on or before the day on
    which the return for such taxable year was required to be filed)
    furnish to each person who is a partner or who holds an interest in
    such partnership as a nominee for another person at any time during
    such taxable year a copy of such information required to be shown
    on such return as may be required by regulations. In the case of an
    electing large partnership (as defined in section 775), such
    information shall be furnished on or before the first March 15
    following the close of such taxable year.
    (c) Nominee reporting
      Any person who holds an interest in a partnership as a nominee
    for another person - 
        (1) shall furnish to the partnership, in the manner prescribed
      by the Secretary, the name and address of such other person, and
      any other information for such taxable year as the Secretary may
      by form and regulation prescribe, and
        (2) shall furnish in the manner prescribed by the Secretary
      such other person the information provided by such partnership
      under subsection (b).
    (d) Separate statement of items of unrelated business taxable
      income
      In the case of any partnership regularly carrying on a trade or
    business (within the meaning of section 512(c)(1)), the information
    required under subsection (b) to be furnished to its partners shall
    include such information as is necessary to enable each partner to
    compute its distributive share of partnership income or loss from
    such trade or business in accordance with section 512(a)(1), but
    without regard to the modifications described in paragraphs (8)
    through (15) of section 512(b).
    (e) Foreign partnerships
      (1) Exception for foreign partnership
        Except as provided in paragraph (2), the preceding provisions
      of this section shall not apply to a foreign partnership.
      (2) Certain foreign partnerships required to file return
        Except as provided in regulations prescribed by the Secretary,
      this section shall apply to a foreign partnership for any taxable
      year if for such year, such partnership has - 
          (A) gross income derived from sources within the United
        States, or
          (B) gross income which is effectively connected with the
        conduct of a trade or business within the United States.

      The Secretary may provide simplified filing procedures for
      foreign partnerships to which this section applies.
    (f) Electing investment partnerships
      In the case of any electing investment partnership (as defined in
    section 743(e)(6)), the information required under subsection (b)
    to be furnished to any partner to whom section 743(e)(2) applies
    shall include such information as is necessary to enable the
    partner to compute the amount of losses disallowed under section
    743(e).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
    title IV, Sec. 403, Sept. 3, 1982, 96 Stat. 669; Pub. L. 99-514,
    title XV, Sec. 1501(c)(16), title XVIII, Sec. 1811(b)(1)(A), Oct.
    22, 1986, 100 Stat. 2740, 2832; Pub. L. 100-647, title V, Sec.
    5074(a), Nov. 10, 1988, 102 Stat. 3682; Pub. L. 105-34, title XI,
    Sec. 1141(a), title XII, Sec. 1223(a), Aug. 5, 1997, 111 Stat. 980,
    1019; Pub. L. 108-357, title VIII, Sec. 833(b)(4)(B), Oct. 22,
    2004, 118 Stat. 1590.)

-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (f). Pub. L. 108-357 added subsec. (f).
      1997 - Subsec. (b). Pub. L. 105-34, Sec. 1223(a), inserted at end
    "In the case of an electing large partnership (as defined in
    section 775), such information shall be furnished on or before the
    first March 15 following the close of such taxable year."
      Subsec. (e). Pub. L. 105-34, Sec. 1141(a), added subsec. (e).
      1988 - Subsec. (d). Pub. L. 100-647 added subsec. (d).
      1986 - Subsec. (b). Pub. L. 99-514, Sec. 1501(c)(16), substituted
    "was required to be filed" for "was filed" and "required to be
    shown on such return" for "shown on such return".
      Pub. L. 99-514, Sec. 1811(b)(1)(A)(i), inserted "or who holds an
    interest in such partnership as a nominee for another person" after
    "who is a partner".
      Subsec. (c). Pub. L. 99-514, Sec. 1811(b)(1)(A)(ii), added
    subsec. (c).
      1982 - Subsec. (a). Pub. L. 97-248, Sec. 403(b), designated
    existing provisions as subsec. (a) and added subsec. heading.
      Subsec. (b). Pub. L. 97-248, Sec. 403(a), added subsec. (b).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to transfers after Oct.
    22, 2004, with transition rule in the case of an electing
    investment partnership which is in existence on June 4, 2004, see
    section 833(d)(2) of Pub. L. 108-357, set out as a note under
    section 743 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1141(c) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section and section 6231 of
    this title] shall apply to taxable years beginning after the date
    of the enactment of this Act [Aug. 5, 1997]."
      Amendment by section 1223(a) of Pub. L. 105-34 applicable to
    partnership taxable years beginning after Dec. 31, 1997, see
    section 1226 of Pub. L. 105-34, as amended, set out as a note under
    section 6011 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 5074(b) of Pub. L. 100-647 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    taxable years beginning after December 31, 1988."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1501(c)(16) of Pub. L. 99-514 applicable to
    returns the due date for which (determined without regard to
    extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Section 1811(b)(1)(B) of Pub. L. 99-514 provided that: "The
    amendments made by this subsection [amending this section and
    section 6050K of this title] shall apply to partnership taxable
    years beginning after the date of the enactment of this Act [Oct.
    22, 1986]."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-248 applicable to partnership taxable
    years beginning after Sept. 3, 1982, with provision for the
    applicability of the amendment to any partnership taxable year
    ending after Sept. 3, 1982, if the partnership, each partner, and
    each indirect partner requests such application and the Secretary
    of the Treasury or his delegate consents to such application, see
    section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective
    Date note under section 6221 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

    RETURNS REQUIRED FROM ALL PARTNERSHIPS WITH UNITED STATES PARTNERS
      Section 404 of Pub. L. 97-248, as amended by Pub. L. 99-514, Sec.
    2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Except as
    hereafter provided in regulations prescribed by the Secretary of
    the Treasury or his delegate, nothing in section 6031 of the
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be
    treated as excluding any partnership from the filing requirements
    of such section for any taxable year if the income tax liability
    under subtitle A of such Code of any United States person is
    determined in whole or in part by taking into account (directly or
    indirectly) partnership items of such partnership for such taxable
    year."

       SPECIAL RULE FOR CERTAIN INTERNATIONAL SATELLITE PARTNERSHIPS   
      For provision that this section is not applicable to certain
    international satellite partnerships, see section 406 of Pub. L. 97-
    248, set out as a note under section 6231 of this title.

-End-

-CITE-
    26 USC Sec. 6032                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6032. Returns of banks with respect to common trust funds

-STATUTE-
      Every bank (as defined in section 581) maintaining a common trust
    fund shall make a return for each taxable year, stating
    specifically, with respect to such fund, the items of gross income
    and the deductions allowed by subtitle A, and shall include in the
    return the names and addresses of the participants who would be
    entitled to share in the taxable income if distributed and the
    amount of the proportionate share of each participant. The return
    shall be executed in the same manner as a return made by a
    corporation pursuant to the requirements of sections 6012 and 6062.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 741.)

-End-

-CITE-
    26 USC Sec. 6033                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6033. Returns by exempt organizations

-STATUTE-
    (a) Organizations required to file
      (1) In general
        Except as provided in paragraph (3), every organization exempt
      from taxation under section 501(a) shall file an annual return,
      stating specifically the items of gross income, receipts, and
      disbursements, and such other information for the purpose of
      carrying out the internal revenue laws as the Secretary may by
      forms or regulations prescribe, and shall keep such records,
      render under oath such statements, make such other returns, and
      comply with such rules and regulations as the Secretary may from
      time to time prescribe; except that, in the discretion of the
      Secretary, any organization described in section 401(a) may be
      relieved from stating in its return any information which is
      reported in returns filed by the employer which established such
      organization.
      (2) Being a party to certain reportable transactions
        Every tax-exempt entity described in section 4965(c) shall file
      (in such form and manner and at such time as determined by the
      Secretary) a disclosure of - 
          (A) such entity's being a party to any prohibited tax shelter
        transaction (as defined in section 4965(e)), and
          (B) the identity of any other party to such transaction which
        is known by such tax-exempt entity.
      (3) Exceptions from filing
        (A) Mandatory exceptions
          Paragraph (1) shall not apply to - 
            (i) churches, their integrated auxiliaries, and conventions
          or associations of churches,
            (ii) any organization (other than a private foundation, as
          defined in section 509(a)) described in subparagraph (C), the
          gross receipts of which in each taxable year are normally not
          more than $5,000, or
            (iii) the exclusively religious activities of any religious
          order.
        (B) Discretionary exceptions
          The Secretary may relieve any organization required under
        paragraph (1) (other than an organization described in section
        509(a)(3)) to file an information return from filing such a
        return where he determines that such filing is not necessary to
        the efficient administration of the internal revenue laws.
        (C) Certain organizations
          The organizations referred to in subparagraph (A)(ii) are - 
            (i) a religious organization described in section
          501(c)(3);
            (ii) an educational organization described in section
          170(b)(1)(A)(ii);
            (iii) a charitable organization, or an organization for the
          prevention of cruelty to children or animals, described in
          section 501(c)(3), if such organization is supported, in
          whole or in part, by funds contributed by the United States
          or any State or political subdivision thereof, or is
          primarily supported by contributions of the general public;
            (iv) an organization described in section 501(c)(3), if
          such organization is operated, supervised, or controlled by
          or in connection with a religious organization described in
          clause (i);
            (v) an organization described in section 501(c)(8); and
            (vi) an organization described in section 501(c)(1), if
          such organization is a corporation wholly owned by the United
          States or any agency or instrumentality thereof, or a wholly-
          owned subsidiary of such a corporation.
    (b) Certain organizations described in section 501(c)(3)
      Every organization described in section 501(c)(3) which is
    subject to the requirements of subsection (a) shall furnish
    annually information, at such time and in such manner as the
    Secretary may by forms or regulations prescribe, setting forth - 
        (1) its gross income for the year,
        (2) its expenses attributable to such income and incurred
      within the year,
        (3) its disbursements within the year for the purposes for
      which it is exempt,
        (4) a balance sheet showing its assets, liabilities, and net
      worth as of the beginning of such year,
        (5) the total of the contributions and gifts received by it
      during the year, and the names and addresses of all substantial
      contributors,
        (6) the names and addresses of its foundation managers (within
      the meaning of section 4946(b)(1)) and highly compensated
      employees,
        (7) the compensation and other payments made during the year to
      each individual described in paragraph (6),
        (8) in the case of an organization with respect to which an
      election under section 501(h) is effective for the taxable year,
      the following amounts for such organization for such taxable
      year:
          (A) the lobbying expenditures (as defined in section
        4911(c)(1)),
          (B) the lobbying nontaxable amount (as defined in section
        4911(c)(2)),
          (C) the grass roots expenditures (as defined in section
        4911(c)(3)), and
          (D) the grass roots nontaxable amount (as defined in section
        4911(c)(4)),

        (9) such other information with respect to direct or indirect
      transfers to, and other direct or indirect transactions and
      relationships with, other organizations described in section
      501(c) (other than paragraph (3) thereof) or section 527 as the
      Secretary may require to prevent - 
          (A) diversion of funds from the organization's exempt
        purpose, or
          (B) misallocation of revenues or expenses,

        (10) the respective amounts (if any) of the taxes imposed on
      the organization, or any organization manager of the
      organization, during the taxable year under any of the following
      provisions (and the respective amounts (if any) of reimbursements
      paid by the organization during the taxable year with respect to
      taxes imposed on any such organization manager under any of such
      provisions):
          (A) section 4911 (relating to tax on excess expenditures to
        influence legislation),
          (B) section 4912 (relating to tax on disqualifying lobbying
        expenditures of certain organizations), and
          (C) section 4955 (relating to taxes on political expenditures
        of section 501(c)(3) organizations), except to the extent that,
        by reason of section 4962, the taxes imposed under such section
        are not required to be paid or are credited or refunded,

        (11) the respective amounts (if any) of - 
          (A) the taxes imposed with respect to the organization on any
        organization manager, or any disqualified person, during the
        taxable year under section 4958 (relating to taxes on private
        excess benefit from certain charitable organizations), and
          (B) reimbursements paid by the organization during the
        taxable year with respect to taxes imposed under such section,

      except to the extent that, by reason of section 4962, the taxes
      imposed under such section are not required to be paid or are
      credited or refunded,
        (12) such information as the Secretary may require with respect
      to any excess benefit transaction (as defined in section 4958),
        (13) such information with respect to disqualified persons as
      the Secretary may prescribe, and
        (14) such other information for purposes of carrying out the
      internal revenue laws as the Secretary may require.

    For purposes of paragraph (8), if section 4911(f) applies to the
    organization for the taxable year, such organization shall furnish
    the amounts with respect to the affiliated group as well as with
    respect to such organization.
    (c) Additional provisions relating to private foundations
      In the case of an organization which is a private foundation
    (within the meaning of section 509(a)) - 
        (1) the Secretary shall by regulations provide that the private
      foundation shall include in its annual return under this section
      such information (not required to be furnished by subsection (b)
      or the forms or regulations prescribed thereunder) as would have
      been required to be furnished under section 6056 (relating to
      annual reports by private foundations) as such section 6056 was
      in effect on January 1, 1979, and
        (2) the foundation managers shall furnish copies of the annual
      return under this section to such State officials, at such times,
      and under such conditions, as the Secretary may by regulations
      prescribe.

    Nothing in paragraph (1) shall require the inclusion of the name
    and address of any recipient (other than a disqualified person
    within the meaning of section 4946) of 1 or more charitable gifts
    or grants made by the foundation to such recipient as an indigent
    or needy person if the aggregate of such gifts or grants made by
    the foundation to such recipient during the year does not exceed
    $1,000.
    (d) Section to apply to nonexempt charitable trusts and nonexempt
      private foundations
      The following organizations shall comply with the requirements of
    this section in the same manner as organizations described in
    section 501(c)(3) which are exempt from tax under section 501(a):
      (1) Nonexempt charitable trusts
        A trust described in section 4947(a)(1) (relating to nonexempt
      charitable trusts).
      (2) Nonexempt private foundations
        A private foundation which is not exempt from tax under section
      501(a).
    (e) Special rules relating to lobbying activities
      (1) Reporting requirements
        (A) In general
          If this subsection applies to an organization for any taxable
        year, such organization - 
            (i) shall include on any return required to be filed under
          subsection (a) for such year information setting forth the
          total expenditures of the organization to which section
          162(e)(1) applies and the total amount of the dues or other
          similar amounts paid to the organization to which such
          expenditures are allocable, and
            (ii) except as provided in paragraphs (2)(A)(i) and (3),
          shall, at the time of assessment or payment of such dues or
          other similar amounts, provide notice to each person making
          such payment which contains a reasonable estimate of the
          portion of such dues or other similar amounts to which such
          expenditures are so allocable.
        (B) Organizations to which subsection applies
          (i) In general
            This subsection shall apply to any organization which is
          exempt from taxation under section 501 other than an
          organization described in section 501(c)(3).
          (ii) Special rule for in-house expenditures
            This subsection shall not apply to the in-house
          expenditures (within the meaning of section 162(e)(5)(B)(ii))
          of an organization for a taxable year if such expenditures do
          not exceed $2,000. In determining whether a taxpayer exceeds
          the $2,000 limit under this clause, there shall not be taken
          into account overhead costs otherwise allocable to activities
          described in subparagraphs (A) and (D) of section 162(e)(1).
          (iii) Coordination with section 527(f)
            This subsection shall not apply to any amount on which tax
          is imposed by reason of section 527(f).
        (C) Allocation
          For purposes of this paragraph - 
          (i) In general
            Expenditures to which section 162(e)(1) applies shall be
          treated as paid out of dues or other similar amounts to the
          extent thereof.
          (ii) Carryover of lobbying expenditures in excess of dues
            If expenditures to which section 162(e)(1) applies exceed
          the dues or other similar amounts for any taxable year, such
          excess shall be treated as expenditures to which section
          162(e)(1) applies which are paid or incurred by the
          organization during the following taxable year.
      (2) Tax imposed where organization does not notify
        (A) In general
          If an organization - 
            (i) elects not to provide the notices described in
          paragraph (1)(A) for any taxable year, or
            (ii) fails to include in such notices the amount allocable
          to expenditures to which section 162(e)(1) applies
          (determined on the basis of actual amounts rather than the
          reasonable estimates under paragraph (1)(A)(ii)),

        then there is hereby imposed on such organization for such
        taxable year a tax in an amount equal to the product of the
        highest rate of tax imposed by section 11 for the taxable year
        and the aggregate amount not included in such notices by reason
        of such election or failure.
        (B) Waiver where future adjustments made
          The Secretary may waive the tax imposed by subparagraph
        (A)(ii) for any taxable year if the organization agrees to
        adjust its estimates under paragraph (1)(A)(ii) for the
        following taxable year to correct any failures.
        (C) Tax treated as income tax
          For purposes of this title, the tax imposed by subparagraph
        (A) shall be treated in the same manner as a tax imposed by
        chapter 1 (relating to income taxes).
      (3) Exception where dues generally nondeductible
        Paragraph (1)(A) shall not apply to an organization which
      establishes to the satisfaction of the Secretary that
      substantially all of the dues or other similar amounts paid by
      persons to such organization are not deductible without regard to
      section 162(e).
    (f) Certain organizations described in section 501(c)(4)
      Every organization described in section 501(c)(4) which is
    subject to the requirements of subsection (a) shall include on the
    return required under subsection (a) the information referred to in
    paragraphs (11), (12) and (13) of subsection (b) with respect to
    such organization.
    (g) Returns required by political organizations
      (1) In general
        This section shall apply to a political organization (as
      defined by section 527(e)(1)) which has gross receipts of $25,000
      or more for the taxable year. In the case of a political
      organization which is a qualified State or local political
      organization (as defined in section 527(e)(5)), the preceding
      sentence shall be applied by substituting "$100,000" for
      "$25,000".
      (2) Annual returns
        Political organizations described in paragraph (1) shall file
      an annual return - 
          (A) containing the information required, and complying with
        the other requirements, under subsection (a)(1) for
        organizations exempt from taxation under section 501(a), with
        such modifications as the Secretary considers appropriate to
        require only information which is necessary for the purposes of
        carrying out section 527, and
          (B) containing such other information as the Secretary deems
        necessary to carry out the provisions of this subsection.
      (3) Mandatory exceptions from filing
        Paragraph (2) shall not apply to an organization - 
          (A) which is a State or local committee of a political party,
        or political committee of a State or local candidate,
          (B) which is a caucus or association of State or local
        officials,
          (C) which is an authorized committee (as defined in section
        301(6) of the Federal Election Campaign Act of 1971) of a
        candidate for Federal office,
          (D) which is a national committee (as defined in section
        301(14) of the Federal Election Campaign Act of 1971) of a
        political party,
          (E) which is a United States House of Representatives or
        United States Senate campaign committee of a political party
        committee,
          (F) which is required to report under the Federal Election
        Campaign Act of 1971 as a political committee (as defined in
        section 301(4) of such Act), or
          (G) to which section 527 applies for the taxable year solely
        by reason of subsection (f)(1) of such section.
      (4) Discretionary exception
        The Secretary may relieve any organization required under
      paragraph (2) to file an information return from filing such a
      return if the Secretary determines that such filing is not
      necessary to the efficient administration of the internal revenue
      laws.
    (h) Controlling organizations
      Each controlling organization (within the meaning of section
    512(b)(13)) which is subject to the requirements of subsection (a)
    shall include on the return required under subsection (a) - 
        (1) any interest, annuities, royalties, or rents received from
      each controlled entity (within the meaning of section
      512(b)(13)),
        (2) any loans made to each such controlled entity, and
        (3) any transfers of funds between such controlling
      organization and each such controlled entity.
    (i) Additional notification requirements
      Any organization the gross receipts of which in any taxable year
    result in such organization being referred to in subsection
    (a)(3)(A)(ii) or (a)(3)(B) - 
        (1) shall furnish annually, in electronic form, and at such
      time and in such manner as the Secretary may by regulations
      prescribe, information setting forth - 
          (A) the legal name of the organization,
          (B) any name under which such organization operates or does
        business,
          (C) the organization's mailing address and Internet web site
        address (if any),
          (D) the organization's taxpayer identification number,
          (E) the name and address of a principal officer, and
          (F) evidence of the continuing basis for the organization's
        exemption from the filing requirements under subsection (a)(1),
        and

        (2) upon the termination of the existence of the organization,
      shall furnish notice of such termination.
    (j) Loss of exempt status for failure to file return or notice
      (1) In general
        If an organization described in subsection (a)(1) or (i) fails
      to file an annual return or notice required under either
      subsection for 3 consecutive years, such organization's status as
      an organization exempt from tax under section 501(a) shall be
      considered revoked on and after the date set by the Secretary for
      the filing of the third annual return or notice. The Secretary
      shall publish and maintain a list of any organization the status
      of which is so revoked.
      (2) Application necessary for reinstatement
        Any organization the tax-exempt status of which is revoked
      under paragraph (1) must apply in order to obtain reinstatement
      of such status regardless of whether such organization was
      originally required to make such an application.
      (3) Retroactive reinstatement if reasonable cause shown for
        failure
        If, upon application for reinstatement of status as an
      organization exempt from tax under section 501(a), an
      organization described in paragraph (1) can show to the
      satisfaction of the Secretary evidence of reasonable cause for
      the failure described in such paragraph, the organization's
      exempt status may, in the discretion of the Secretary, be
      reinstated effective from the date of the revocation under such
      paragraph.
    (k) Additional provisions relating to sponsoring organizations
      Every organization described in section 4966(d)(1) shall, on the
    return required under subsection (a) for the taxable year - 
        (1) list the total number of donor advised funds (as defined in
      section 4966(d)(2)) it owns at the end of such taxable year,
        (2) indicate the aggregate value of assets held in such funds
      at the end of such taxable year, and
        (3) indicate the aggregate contributions to and grants made
      from such funds during such taxable year.
    (l) Additional provisions relating to supporting organizations
      Every organization described in section 509(a)(3) shall, on the
    return required under subsection (a) - 
        (1) list the supported organizations (as defined in section
      509(f)(3)) with respect to which such organization provides
      support,
        (2) indicate whether the organization meets the requirements of
      clause (i), (ii), or (iii) of section 509(a)(3)(B), and
        (3) certify that the organization meets the requirements of
      section 509(a)(3)(C).
    (m) Cross references
          For provisions relating to statements, etc., regarding exempt
        status of organizations, see section 6001.
          For reporting requirements as to certain liquidations,
        dissolutions, terminations, and contractions, see section
        6043(b). For provisions relating to penalties for failure to
        file a return required by this section, see section 6652(c).
          For provisions relating to information required in connection
        with certain plans of deferred compensation, see section 6058.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 85-866, title I,
    Sec. 75(b), Sept. 2, 1958, 72 Stat. 1661; Pub. L. 91-172, title I,
    Sec. 101(d)(1), (2), (j)(30), (31), Dec. 30, 1969, 83 Stat. 519,
    520, 529; Pub. L. 93-406, title II, Sec. 1031(c)(2), Sept. 2, 1974,
    88 Stat. 946; Pub. L. 94-455, title XIII, Sec. 1307(a)(4), title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1722, 1834; Pub.
    L. 96-603, Sec. 1(a), Dec. 28, 1980, 94 Stat. 3503; Pub. L. 99-514,
    title XV, Sec. 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740; Pub.
    L. 100-203, title X, Sec. 10703(a), Dec. 22, 1987, 101 Stat. 1330-
    460; Pub. L. 103-66, title XIII, Sec. 13222(c), Aug. 10, 1993, 107
    Stat. 480; Pub. L. 104-168, title XIII, Sec. 1312(a), (b), July 30,
    1996, 110 Stat. 1479; Pub. L. 104-188, title I, Sec. 1703(g), Aug.
    20, 1996, 110 Stat. 1876; Pub. L. 105-34, title XVI, Sec. 1603(b),
    Aug. 5, 1997, 111 Stat. 1096; Pub. L. 105-277, div. J, title I,
    Sec. 1004(b)(2)(A), Oct. 21, 1998, 112 Stat. 2681-889; Pub. L. 106-
    230, Sec. 3(a)(2), July 1, 2000, 114 Stat. 482; Pub. L. 107-276,
    Sec. 3(c), Nov. 2, 2002, 116 Stat. 1931; Pub. L. 109-222, title V,
    Sec. 516(b)(1), May 17, 2006, 120 Stat. 371; Pub. L. 109-280, title
    XII, Secs. 1205(b)(1), 1223(a), (b), 1235(a)(1), 1245(a), (b), Aug.
    17, 2006, 120 Stat. 1067, 1090, 1101, 1108.)

-STATAMEND-
    ADJUSTMENT OF EXCEPTION AMOUNT FOR REPORTING EXCEPTION FOR CERTAIN
                           EXEMPT ORGANIZATIONS
      For adjustment of limitation amount for taxable years beginning
    in 2007 for determining applicability of subsection (e)(3) of this
    section to certain exempt organizations, see section 3.35 of
    Revenue Procedure 2006-53, set out as a note under section 1 of
    this title.

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 6056 of this title, referred to in subsec. (c)(1), was
    repealed by Pub. L. 96-603, Sec. 1(c), Dec. 28, 1980, 94 Stat.
    3504.
      The Federal Election Campaign Act of 1971, referred to in subsec.
    (g)(3)(F), is Pub. L. 92-225, Feb. 7, 1972, 86 Stat. 3, as amended,
    which is classified principally to chapter 14 (Sec. 431 et seq.) of
    Title 2, The Congress. Section 301 of the Act is classified to
    section 431 of Title 2. For complete classification of this Act to
    the Code, see Short Title note set out under section 431 of Title 2
    and Tables.

-COD-
                               CODIFICATION                           
      Sections 1205(b)(1), 1223(a), (b), 1235(a)(1), and 1245(a), (b)
    of Pub. L. 109-280, which directed the amendment of section 6033
    without specifying the act to be amended, were executed to this
    section, which is section 6033 of the Internal Revenue Code of
    1986, to reflect the probable intent of Congress. See 2006
    Amendment notes below.

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (a)(1). Pub. L. 109-222, Sec. 516(b)(1)(B),
    substituted "paragraph (3)" for "paragraph (2)".
      Subsec. (a)(2). Pub. L. 109-222, Sec. 516(b)(1)(A), added par.
    (2). Former par. (2) redesignated (3).
      Subsec. (a)(3). Pub. L. 109-222, Sec. 516(b)(1)(A), redesignated
    par. (2) as (3).
      Subsec. (a)(3)(B). Pub. L. 109-280, Sec. 1245(a), inserted
    "(other than an organization described in section 509(a)(3))" after
    "paragraph (1)". See Codification note above.
      Subsec. (h). Pub. L. 109-280, Sec. 1205(b)(1), added subsec. (h).
    Former subsec. (h) redesignated (i). See Codification note above.
      Subsec. (i). Pub. L. 109-280, Sec. 1223(a), added subsec. (i).
    Former subsec. (i) redesignated (j). See Codification note above.
      Pub. L. 109-280, Sec. 1205(b)(1), redesignated subsec. (h) as
    (i). See Codification note above.
      Subsec. (j). Pub. L. 109-280, Sec. 1223(b), added subsec. (j).
    Former subsec. (j) redesignated (k). See Codification note above.
      Pub. L. 109-280, Sec. 1223(a), redesignated subsec. (i) as (j).
    See Codification note above.
      Subsec. (k). Pub. L. 109-280, Sec. 1235(a)(1), added subsec. (k).
    Former subsec. (k) redesignated (l). See Codification note above.
      Pub. L. 109-280, Sec. 1223(b), redesignated subsec. (j) as (k).
    See Codification note above.
      Subsec. (l). Pub. L. 109-280, Sec. 1245(b), added subsec. (l).
    Former subsec. (l) redesignated (m). See Codification note above.
      Pub. L. 109-280, Sec. 1235(a)(1), redesignated subsec. (k) as
    (l). See Codification note above.
      Subsec. (m). Pub. L. 109-280, Sec. 1245(b), redesignated subsec.
    (l) as (m). See Codification note above.
      2002 - Subsec. (g). Pub. L. 107-276 reenacted heading without
    change and amended text generally. Prior to amendment, text read as
    follows: "In the case of a political organization required to file
    a return under section 6012(a)(6) - 
        "(1) such organization shall file a return - 
          "(A) containing the information required, and complying with
        the other requirements, under subsection (a)(1) for
        organizations exempt from taxation under section 501(a), and
          "(B) containing such other information as the Secretary deems
        necessary to carry out the provisions of this subsection, and
        "(2) subsection (a)(2)(B) (relating to discretionary
      exceptions) shall apply with respect to such return."
      2000 - Subsecs. (g), (h). Pub. L. 106-230 added subsec. (g) and
    redesignated former subsec. (g) as (h).
      1998 - Subsec. (c). Pub. L. 105-277 inserted "and" at end of par.
    (1), redesignated par. (3) as (2), and struck out former par. (2)
    which read as follows: "a copy of the notice required by section
    6104(d) (relating to public inspection of private foundations'
    annual returns), together with proof of publication thereof, shall
    be filed by the foundation together with the annual return under
    this section, and".
      1997 - Subsec. (b)(10). Pub. L. 105-34, Sec. 1603(b)(1)(A), in
    introductory provisions, substituted "the respective amounts (if
    any) of the taxes imposed on the organization, or any organization
    manager of the organization, during the taxable year under any of
    the following provisions (and the respective amounts (if any) of
    reimbursements paid by the organization during the taxable year
    with respect to taxes imposed on any such organization manager
    under any of such provisions):" for "the respective amounts (if
    any) of the taxes paid by the organization during the taxable year
    under the following provisions:".
      Subsec. (b)(10)(C). Pub. L. 105-34, Sec. 1603(b)(1)(B), inserted
    at end "except to the extent that, by reason of section 4962, the
    taxes imposed under such section are not required to be paid or are
    credited or refunded,".
      Subsec. (b)(11). Pub. L. 105-34, Sec. 1603(b)(2), amended par.
    (11) generally. Prior to amendment, par. (11) read as follows: "the
    respective amounts (if any) of the taxes paid by the organization,
    or any disqualified person with respect to such organization,
    during the taxable year under section 4958 (relating to taxes on
    private excess benefit from certain charitable organizations),".
      1996 - Subsec. (b)(10) to (14). Pub. L. 104-168, Sec. 1312(a),
    added pars. (10) to (13) and redesignated former par. (10) as (14).
      Subsec. (e)(1)(B)(i). Pub. L. 104-188, Sec. 1703(g)(2),
    substituted "section 501" for "this subtitle".
      Subsec. (e)(1)(B)(iii). Pub. L. 104-188, Sec. 1703(g)(1), added
    subcl. (iii).
      Subsecs. (f), (g). Pub. L. 104-168, Sec. 1312(b), added subsec.
    (f) and redesignated former subsec. (f) as (g).
      1993 - Subsecs. (e), (f). Pub. L. 103-66 added subsec. (e) and
    redesignated former subsec. (e) as (f).
      1987 - Subsec. (b)(9), (10). Pub. L. 100-203 added pars. (9) and
    (10).
      1986 - Subsec. (e). Pub. L. 99-514 substituted "section 6652(c)"
    for "section 6652(d)".
      1980 - Subsecs. (c) to (e). Pub. L. 96-603 added subsecs. (c) and
    (d) and redesignated former subsec. (c) as (e).
      1976 - Subsec. (a)(1), (2). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (b). Pub. L. 94-455, Secs. 1307(a)(4), 1906(b)(13)(A),
    struck out in provisions preceding par. (1) "or his delegate" after
    "Secretary" and added par. (8) and sentence at end.
      1974 - Subsec. (c). Pub. L. 93-406 inserted reference to section
    6058 covering provisions relating to information required in
    connection with certain plans of deferred compensation.
      1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(d)(1), added
    churches, their integrated auxiliaries, conventions or associations
    of churches, religious activities of religious orders, and
    organizations that normally have gross yearly receipts of not more
    than $5,000, to list of exempt organizations that were excepted
    from filing information returns, gave the Secretary or his delegate
    discretion to so except any such organization, and shortened list
    of educational organizations so excepted.
      Subsec. (b)(3). Pub. L. 91-172, Sec. 101(d)(2)(A), struck out
    "out of income" after "its disbursements".
      Subsec. (b)(4). Pub. L. 91-172, Sec. 101(d)(2)(B), (j)(30),
    redesignated par. (7) as (4) and struck out "and" at end. Former
    par. (4), making accumulation of income within year as an item of
    information to be furnished, was struck out.
      Subsec. (b)(5). Pub. L. 91-172, Sec. 101(d)(2)(B), (C),
    substituted total of contributions and gifts received during year
    and contributors' names and addresses for aggregate accumulation of
    income at beginning of year as item of information to be furnished.
      Subsec. (b)(6). Pub. L. 91-172, Sec. 101(d)(2)(B), (C),
    substituted names and addresses of foundation managers for
    disbursements out of principal in current and prior years as item
    of information to be furnished.
      Subsec. (b)(7). Pub. L. 91-172, Sec. 101(d)(2)(B), (C), added
    par. (7) and redesignated former par. (7) as (4).
      Subsec. (b)(8). Pub. L. 91-172, Sec. 101(d)(2)(B), struck out
    par. (8) which made total of contributions and gifts received
    during year as item of information to be furnished.
      Subsec. (c). Pub. L. 91-172, Sec. 101(j)(31), inserted cross
    references to section 6043(b) and 6652(d).
      1958 - Subsec. (b)(8). Pub. L. 85-866 added par. (8).

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-280, title XII, Sec. 1205(c)(2), Aug. 17, 2006, 120
    Stat. 1068, provided that: "The amendments made by subsection (b)
    [amending this section] shall apply to returns the due date
    (determined without regard to extensions) of which is after the
    date of the enactment of this Act [Aug. 17, 2006]."
      Pub. L. 109-280, title XII, Sec. 1223(f), Aug. 17, 2006, 120
    Stat. 1091, provided that: "The amendments made by this section
    [amending this section and sections 6652 and 7428 of this title]
    shall apply to notices and returns with respect to annual periods
    beginning after 2006."
      Pub. L. 109-280, title XII, Sec. 1235(a)(2), Aug. 17, 2006, 120
    Stat. 1101, provided that: "The amendments made by this subsection
    [amending this section] shall apply to returns filed for taxable
    years ending after the date of the enactment of this Act [Aug. 17,
    2006]."
      Pub. L. 109-280, title XII, Sec. 1245(c), Aug. 17, 2006, 120
    Stat. 1108, provided that: "The amendments made by this section
    [amending this section] shall apply to returns filed for taxable
    years ending after the date of the enactment of this Act [Aug. 17,
    2006]."
      Amendment by Pub. L. 109-222 applicable to disclosures the due
    date for which are after May 17, 2006, see section 516(d)(2) of
    Pub. L. 109-222, set out as an Effective Date note under section
    4965 of this title.

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Amendment by Pub. L. 107-276 effective as if included in the
    amendments made by Pub. L. 106-230, see section 3(d) of Pub. L. 107-
    276, set out as a note under section 6012 of this title.

                     EFFECTIVE DATE OF 2000 AMENDMENT                 
      Amendment by Pub. L. 106-230 applicable to returns for taxable
    years beginning after June 30, 2000, see section 3(d) of Pub. L.
    106-230, set out as a note under section 6012 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by Pub. L. 105-277 applicable to requests made after
    the later of Dec. 31, 1998, or the 60th day after the Secretary of
    the Treasury first issues the regulations referred to in section
    6104(d)(4) of this title, see section 1004(b)(3) of Pub. L. 105-
    277, set out as a note under section 6104 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective as if included in the
    provisions of the Taxpayer Bill of Rights 2, Pub. L. 104-168, to
    which such amendment relates, see section 1603(c) of Pub. L. 105-
    34, set out as a note under section 4962 of this title.

                     EFFECTIVE DATE OF 1996 AMENDMENTS                 
      Amendment by Pub. L. 104-188 effective as if included in the
    provision of the Revenue Reconciliation Act of 1993, Pub. L. 103-
    66, Secs. 13001-13444, to which such amendment relates, see
    section 1703(o) of Pub. L. 104-188, set out as a note under section
    39 of this title.
      Section 1312(c) of Pub. L. 104-168 provided that: "The amendments
    made by this section [amending this section] shall apply to returns
    for taxable years beginning after the date of the enactment of this
    Act [July 30, 1996]."

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Amendment by Pub. L. 103-66 applicable to amounts paid or
    incurred after Dec. 31, 1993, see section 13222(e) of Pub. L. 103-
    66, set out as a note under section 162 of this title.

                     EFFECTIVE DATE OF 1987 AMENDMENT                 
      Section 10703(b) of Pub. L. 100-203 provided that: "The
    amendments made by subsection (a) [amending this section] shall
    apply to returns for years beginning after December 31, 1987."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Section 1(f) of Pub. L. 96-603 provided that: "The amendments
    made by this section [amending this section and sections 6034,
    6104, 6652, 6685, and 7207 of this title and repealing section 6056
    of this title] shall apply to taxable years beginning after
    December 31, 1980."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1307(a)(4) of Pub. L. 94-455 effective on or
    after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set
    out as a note under section 501 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-406 effective Sept. 2, 1974, see section
    1034 of Pub. L. 93-406, set out as an Effective Date note under
    section 6057 of this title.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 applicable to taxable years beginning
    after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172,
    set out as a note under section 4940 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-866 applicable to taxable years ending on
    or after Dec. 31, 1958, see section 75(c) of Pub. L. 85-866, set
    out as a note under section 6104 of this title.

                     SECRETARIAL OUTREACH REQUIREMENTS                 
      Pub. L. 109-280, title XII, Sec. 1223(e), Aug. 17, 2006, 120
    Stat. 1091, provided that:
      "(1) Notice requirement. - The Secretary of the Treasury shall
    notify in a timely manner every organization described in section
    6033(i) of the Internal Revenue Code of 1986 (as added by this
    section) of the requirement under such section 6033(i) and of the
    penalty established under section 6033(j) of such Code - 
        "(A) by mail, in the case of any organization the identity and
      address of which is included in the list of exempt organizations
      maintained by the Secretary, and
        "(B) by Internet or other means of outreach, in the case of any
      other organization.
      "(2) Loss of status penalty for failure to file return. - The
    Secretary of the Treasury shall publicize, in a timely manner in
    appropriate forms and instructions and through other appropriate
    means, the penalty established under section 6033(j) of such Code
    for the failure to file a return under subsection (a)(1) or (i) of
    section 6033 of such Code."

-End-

-CITE-
    26 USC Sec. 6034                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6034. Returns by certain trusts

-STATUTE-
    (a) Split-interest trusts
      Every trust described in section 4947(a)(2) shall furnish such
    information with respect to the taxable year as the Secretary may
    by forms or regulations require.
    (b) Trusts claiming certain charitable deductions
      (1) In general
        Every trust not required to file a return under subsection (a)
      but claiming a deduction under section 642(c) for the taxable
      year shall furnish such information with respect to such taxable
      year as the Secretary may by forms or regulations prescribe,
      including - 
          (A) the amount of the deduction taken under section 642(c)
        within such year,
          (B) the amount paid out within such year which represents
        amounts for which deductions under section 642(c) have been
        taken in prior years,
          (C) the amount for which such deductions have been taken in
        prior years but which has not been paid out at the beginning of
        such year,
          (D) the amount paid out of principal in the current and prior
        years for the purposes described in section 642(c),
          (E) the total income of the trust within such year and the
        expenses attributable thereto, and
          (F) a balance sheet showing the assets, liabilities, and net
        worth of the trust as of the beginning of such year.
      (2) Exceptions
        Paragraph (1) shall not apply to a trust for any taxable year
      if - 
          (A) all the net income for such year, determined under the
        applicable principles of the law of trusts, is required to be
        distributed currently to the beneficiaries, or
          (B) the trust is described in section 4947(a)(1).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 742; Pub. L. 91-172, title I,
    Sec. 101(j)(32)-(34), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94-455,
    title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub.
    L. 96-603, Sec. 1(d)(1), Dec. 28, 1980, 94 Stat. 3504; Pub. L. 99-
    514, title XV, Sec. 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740;
    Pub. L. 109-280, title XII, Sec. 1201(b)(1), Aug. 17, 2006, 120
    Stat. 1064.)

-MISC1-
                                AMENDMENTS                            
      2006 - Pub. L. 109-280, which directed the general amendment of
    section 6034 without specifying the act to be amended, was executed
    to this section, which is section 6034 of the Internal Revenue Code
    of 1986, to reflect the probable intent of Congress. Prior to
    amendment, this section consisted of subsecs. (a) to (c) stating a
    general rule requiring certain trusts to furnish information as the
    Secretary may by forms and regulations prescribe, allowing for
    exceptions to the rule, and providing a cross reference relating to
    penalties for failure to file a return.
      1986 - Subsec. (c). Pub. L. 99-514 substituted "section 6652(c)"
    for "section 6652(d)".
      1980 - Pub. L. 96-603, Sec. 1(d)(1)(D), substituted "section
    4947(a)(2)" for "section 4947(a)" in section catchline.
      Subsec. (a). Pub. L. 96-603, Sec. 1(d)(1)(A), substituted
    "section 4947(a)(2)" for "section 4947(a)".
      Subsec. (b). Pub. L. 96-603, Sec. 1(d)(1)(B), (C), substituted in
    heading "Exceptions" for "Exception" and in text inserted provision
    that this section not apply in the case of a trust described in
    section 4947(a)(1).
      1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary".
      1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(32), (33),
    inserted, in section catchline and in subsec. (a), reference to
    trusts described in section 4947(a), and, in par. (1), struck out
    provisions requiring the separate showing of the amount of
    deduction paid out, and the amount permanently set aside for
    charitable, etc., purposes.
      Subsec. (c). Pub. L. 91-172, Sec. 101(j)(34), added subsec. (c).

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-280, title XII, Sec. 1201(c)(2), Aug. 17, 2006, 120
    Stat. 1066, provided that: "The amendments made by subsection (b)
    [amending this section and sections 6104 and 6652 of this title]
    shall apply to returns for taxable years beginning after December
    31, 2006."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-603 applicable to taxable years beginning
    after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as
    a note under section 6033 of this title.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 applicable to taxable years beginning
    after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172,
    set out as an Effective Date note under section 4940 of this title.

-End-

-CITE-
    26 USC Sec. 6034A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6034A. Information to beneficiaries of estates and trusts

-STATUTE-
    (a) General rule
      The fiduciary of any estate or trust required to file a return
    under section 6012(a) for any taxable year shall, on or before the
    date on which such return was required to be filed, furnish to each
    beneficiary (or nominee thereof) - 
        (1) who receives a distribution from such estate or trust with
      respect to such taxable year, or
        (2) to whom any item with respect to such taxable year is
      allocated,

    a statement containing such information required to be shown on
    such return as the Secretary may prescribe.
    (b) Nominee reporting
      Any person who holds an interest in an estate or trust as a
    nominee for another person - 
        (1) shall furnish to the estate or trust, in the manner
      prescribed by the Secretary, the name and address of such other
      person, and any other information for the taxable year as the
      Secretary may by form and regulations prescribe, and
        (2) shall furnish in the manner prescribed by the Secretary to
      such other person the information provided by the estate or trust
      under subsection (a).
    (c) Beneficiary's return must be consistent with estate or trust
      return or Secretary notified of inconsistency
      (1) In general
        A beneficiary of any estate or trust to which subsection (a)
      applies shall, on such beneficiary's return, treat any reported
      item in a manner which is consistent with the treatment of such
      item on the applicable entity's return.
      (2) Notification of inconsistent treatment
        (A) In general
          In the case of any reported item, if - 
            (i)(I) the applicable entity has filed a return but the
          beneficiary's treatment on such beneficiary's return is (or
          may be) inconsistent with the treatment of the item on the
          applicable entity's return, or
            (II) the applicable entity has not filed a return, and
            (ii) the beneficiary files with the Secretary a statement
          identifying the inconsistency,

        paragraph (1) shall not apply to such item.
        (B) Beneficiary receiving incorrect information
          A beneficiary shall be treated as having complied with clause
        (ii) of subparagraph (A) with respect to a reported item if the
        beneficiary - 
            (i) demonstrates to the satisfaction of the Secretary that
          the treatment of the reported item on the beneficiary's
          return is consistent with the treatment of the item on the
          statement furnished under subsection (a) to the beneficiary
          by the applicable entity, and
            (ii) elects to have this paragraph apply with respect to
          that item.
      (3) Effect of failure to notify
        In any case - 
          (A) described in subparagraph (A)(i)(I) of paragraph (2), and
          (B) in which the beneficiary does not comply with
        subparagraph (A)(ii) of paragraph (2),

      any adjustment required to make the treatment of the items by
      such beneficiary consistent with the treatment of the items on
      the applicable entity's return shall be treated as arising out of
      mathematical or clerical errors and assessed according to section
      6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to
      any assessment referred to in the preceding sentence.
      (4) Definitions
        For purposes of this subsection - 
        (A) Reported item
          The term "reported item" means any item for which information
        is required to be furnished under subsection (a).
        (B) Applicable entity
          The term "applicable entity" means the estate or trust of
        which the taxpayer is the beneficiary.
      (5) Addition to tax for failure to comply with section
        For addition to tax in the case of a beneficiary's negligence
      in connection with, or disregard of, the requirements of this
      section, see part II of subchapter A of chapter 68.

-SOURCE-
    (Added Pub. L. 98-369, div. A, title VII, Sec. 714(q)(1), July 18,
    1984, 98 Stat. 965; amended Pub. L. 99-514, title XV, Sec.
    1501(c)(15), title XVIII, Sec. 1875(d)(3)(A), Oct. 22, 1986, 100
    Stat. 2740, 2896; Pub. L. 105-34, title X, Sec. 1027(a), Aug. 5,
    1997, 111 Stat. 925.)

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (c). Pub. L. 105-34 added subsec. (c).
      1986 - Subsec. (a). Pub. L. 99-514, Sec. 1501(c)(15), in
    introductory provisions, substituted "required to file a return"
    for "making the return required to be filed" and "was required to
    be filed" for "was filed", and in concluding provisions,
    substituted "required to be shown on such return" for "shown on
    such return".
      Pub. L. 99-514, Sec. 1875(d)(3)(A)(i), (ii), designated existing
    provisions as subsec. (a), inserted heading "General rule", and
    substituted "each beneficiary (or nominee thereof)" for "each
    beneficiary" in text.
      Subsec. (b). Pub. L. 99-514, Sec. 1875(d)(3)(A)(iii), added
    subsec. (b).

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1027(c) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section and section 6048 of
    this title] shall apply to returns of beneficiaries and owners
    filed after the date of the enactment of this Act [Aug. 5, 1997]."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1501(c)(15) of Pub. L. 99-514 applicable to
    returns the due date for which (determined without regard to
    extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Section 1875(d)(3)(B) of Pub. L. 99-514 provided that: "The
    amendments made by this paragraph [amending this section] shall
    apply to taxable years of estates and trusts beginning after the
    date of the enactment of this Act [Oct. 22, 1986]."

                              EFFECTIVE DATE                          
      Section 714(q)(5) of Pub. L. 98-369 provided that: "The
    amendments made by this subsection [enacting this section and
    amending sections 6037 and 6678 of this title] shall apply to
    taxable years beginning after December 31, 1984."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-

-CITE-
    26 USC Sec. 6035                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6035. Repealed.

-MISC1-
    [Sec. 6035. Repealed. Pub. L. 108-357, title IV, Sec. 413(c)(26),
      Oct. 22, 2004, 118 Stat. 1509].
      Section, Aug. 16, 1954, ch. 736, 68A Stat. 743; Pub. L. 94-455,
    title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub.
    L. 97-248, title III, Sec. 340(a), Sept. 3, 1982, 96 Stat. 633,
    related to information returns of officers, directors, and
    shareholders of foreign personal holding companies.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable to taxable years of foreign corporations
    beginning after Dec. 31, 2004, and to taxable years of United
    States shareholders with or within which such taxable years of
    foreign corporations end, see section 413(d)(1) of Pub. L. 108-357,
    set out as an Effective and Termination Dates of 2004 Amendments
    note under section 1 of this title.

-End-

-CITE-
    26 USC Sec. 6036                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6036. Notice of qualification as executor or receiver

-STATUTE-
      Every receiver, trustee in a case under title 11 of the United
    States Code, assignee for benefit of creditors, or other like
    fiduciary, and every executor (as defined in section 2203), shall
    give notice of his qualification as such to the Secretary in such
    manner and at such time as may be required by regulations of the
    Secretary. The Secretary may be regulation provide such exemptions
    from the requirements of this section as the Secretary deems
    proper.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589,
    Sec. 6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)

-MISC1-
                                AMENDMENTS                            
      1980 - Pub. L. 96-589 substituted "trustee in a case under title
    11 of the United States Code" for "trustee in bankruptcy".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
    applicable to proceedings under Title 11, Bankruptcy, commenced
    before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
    a note under section 108 of this title.

-End-

-CITE-
    26 USC Sec. 6037                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6037. Return of S corporation

-STATUTE-
    (a) In general
      Every S corporation shall make a return for each taxable year,
    stating specifically the items of its gross income and the
    deductions allowable by subtitle A, the names and addresses of all
    persons owning stock in the corporation at any time during the
    taxable year, the number of shares of stock owned by each
    shareholder at all times during the taxable year, the amount of
    money and other property distributed by the corporation during the
    taxable year to each shareholder, the date of each such
    distribution, each shareholder's pro rata share of each item of the
    corporation for the taxable year, and such other information, for
    the purpose of carrying out the provisions of subchapter S of
    chapter 1, as the Secretary may by forms and regulations prescribe.
    Any return filed pursuant to this section shall, for purposes of
    chapter 66 (relating to limitations), be treated as a return filed
    by the corporation under section 6012.
    (b) Copies to shareholders
      Each S corporation required to file a return under subsection (a)
    for any taxable year shall (on or before the day on which the
    return for such taxable year was filed) furnish to each person who
    is a shareholder at any time during such taxable year a copy of
    such information shown on such return as may be required by
    regulations.
    (c) Shareholder's return must be consistent with corporate return
      or Secretary notified of inconsistency
      (1) In general
        A shareholder of an S corporation shall, on such shareholder's
      return, treat a subchapter S item in a manner which is consistent
      with the treatment of such item on the corporate return.
      (2) Notification of inconsistent treatment
        (A) In general
          In the case of any subchapter S item, if - 
            (i)(I) the corporation has filed a return but the
          shareholder's treatment on his return is (or may be)
          inconsistent with the treatment of the item on the corporate
          return, or
            (II) the corporation has not filed a return, and
            (ii) the shareholder files with the Secretary a statement
          identifying the inconsistency,

        paragraph (1) shall not apply to such item.
        (B) Shareholder receiving incorrect information
          A shareholder shall be treated as having complied with clause
        (ii) of subparagraph (A) with respect to a subchapter S item if
        the shareholder - 
            (i) demonstrates to the satisfaction of the Secretary that
          the treatment of the subchapter S item on the shareholder's
          return is consistent with the treatment of the item on the
          schedule furnished to the shareholder by the corporation, and
            (ii) elects to have this paragraph apply with respect to
          that item.
      (3) Effect of failure to notify
        In any case - 
          (A) described in subparagraph (A)(i)(I) of paragraph (2), and
          (B) in which the shareholder does not comply with
        subparagraph (A)(ii) of paragraph (2),

      any adjustment required to make the treatment of the items by
      such shareholder consistent with the treatment of the items on
      the corporate return shall be treated as arising out of
      mathematical or clerical errors and assessed according to section
      6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to
      any assessment referred to in the preceding sentence.
      (4) Subchapter S item
        For purposes of this subsection, the term "subchapter S item"
      means any item of an S corporation to the extent that regulations
      prescribed by the Secretary provide that, for purposes of this
      subtitle, such item is more appropriately determined at the
      corporation level than at the shareholder level.
      (5) Addition to tax for failure to comply with section
          For addition to tax in the case of a shareholder's negligence
        in connection with, or disregard of, the requirements of this
        section, see part II of subchapter A of chapter 68.

-SOURCE-
    (Added Pub. L. 85-866, title I, Sec. 64(c), Sept. 2, 1958, 72 Stat.
    1656; amended Pub. L. 94-455, title XIX, Sec. 1906(a)(3),
    (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L. 97-354, Sec.
    5(a)(39)(A), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 98-369, div. A,
    title VII, Sec. 714(q)(2), July 18, 1984, 98 Stat. 965; Pub. L. 104-
    188, title I, Sec. 1307(c)(2), Aug. 20, 1996, 110 Stat. 1781.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6037 was renumbered section 6040 of this title.

                                AMENDMENTS                            
      1996 - Subsec. (c). Pub. L. 104-188 added subsec. (c).
      1984 - Pub. L. 98-369 designated existing provisions as subsec.
    (a) and added subsec. (a) heading and subsec. (b).
      1982 - Pub. L. 97-354 substituted "S corporation" for "electing
    small business corporation" in section catchline, substituted
    "Every S corporation" for "Every electing small business
    corporation (as defined in section 1371(b))", and substituted "each
    shareholder's pro rata share of each item of the corporation for
    the taxable year, and such other information" for "and such other
    information".
      1976 - Pub. L. 94-455 substituted "section 1371(b)" for "section
    1371(a)(2)" and struck out "or his delegate" after "Secretary".

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-188 applicable to taxable years
    beginning after Dec. 31, 1996, see section 1317(a) of Pub. L. 104-
    188, set out as a note under section 641 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to taxable years beginning
    after Dec. 31, 1984, see section 714(q)(5) of Pub. L. 98-369, set
    out as an Effective Date note under section 6034A of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-354 applicable to taxable years beginning
    after Dec. 31, 1982, see section 6(a) of Pub. L. 97-354, set out as
    an Effective Date note under section 1361 of this title.

                              EFFECTIVE DATE                          
      Section applicable only with respect to taxable years beginning
    after Dec. 31, 1957, see section 64(e) of Pub. L. 85-866, set out
    as an Effective Date of 1958 Amendment note under section 172 of
    this title.

-End-

-CITE-
    26 USC Sec. 6038                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6038. Information reporting with respect to certain foreign
      corporations and partnerships

-STATUTE-
    (a) Requirement
      (1) In general
        Every United States person shall furnish, with respect to any
      foreign business entity which such person controls, such
      information as the Secretary may prescribe relating to - 
          (A) the name, the principal place of business, and the nature
        of business of such entity, and the country under whose laws
        such entity is incorporated (or organized in the case of a
        partnership);
          (B) in the case of a foreign corporation, its post-1986
        undistributed earnings (as defined in section 902(c));
          (C) a balance sheet for such entity listing assets,
        liabilities, and capital;
          (D) transactions between such entity and - 
            (i) such person,
            (ii) any corporation or partnership which such person
          controls, and
            (iii) any United States person owning, at the time the
          transaction takes place - 
              (I) in the case of a foreign corporation, 10 percent or
            more of the value of any class of stock outstanding of such
            corporation, and
              (II) in the case of a foreign partnership, at least a 10-
            percent interest in such partnership; and

          (E)(i) in the case of a foreign corporation, a description of
        the various classes of stock outstanding, and a list showing
        the name and address of, and number of shares held by, each
        United States person who is a shareholder of record owning at
        any time during the annual accounting period 5 percent or more
        in value of any class of stock outstanding of such foreign
        corporation, and
          (ii) information comparable to the information described in
        clause (i) in the case of a foreign partnership.

      The Secretary may also require the furnishing of any other
      information which is similar or related in nature to that
      specified in the preceding sentence or which the Secretary
      determines to be appropriate to carry out the provisions of this
      title.
      (2) Period for which information is to be furnished, etc.
        The information required under paragraph (1) shall be furnished
      for the annual accounting period of the foreign business entity
      ending with or within the United States person's taxable year.
      The information so required shall be furnished at such time and
      in such manner as the Secretary shall prescribe.
      (3) Limitation
        No information shall be required to be furnished under this
      subsection with respect to any foreign business entity for any
      annual accounting period unless the Secretary has prescribed the
      furnishing of such information on or before the first day of such
      annual accounting period.
      (4) Information required from certain shareholders in certain
        cases
        If any foreign corporation is treated as a controlled foreign
      corporation for any purpose under subpart F of part III of
      subchapter N of chapter 1, the Secretary may require any United
      States person treated as a United States shareholder of such
      corporation for any purpose under subpart F to furnish the
      information required under paragraph (1).
      (5) Information required from 10-percent partner of controlled
        foreign partnership
        In the case of a foreign partnership which is controlled by
      United States persons holding at least 10-percent interests (but
      not by any one United States person), the Secretary may require
      each United States person who holds a 10-percent interest in such
      partnership to furnish information relating to such partnership,
      including information relating to such partner's ownership
      interests in the partnership and allocations to such partner of
      partnership items.
    (b) Dollar penalty for failure to furnish information
      (1) In general
        If any person fails to furnish, within the time prescribed
      under paragraph (2) of subsection (a), any information with
      respect to any foreign business entity required under paragraph
      (1) of subsection (a), such person shall pay a penalty of $10,000
      for each annual accounting period with respect to which such
      failure exists.
      (2) Increase in penalty where failure continues after
        notification
        If any failure described in paragraph (1) continues for more
      than 90 days after the day on which the Secretary mails notice of
      such failure to the United States person, such person shall pay a
      penalty (in addition to the amount required under paragraph (1))
      of $10,000 for each 30-day period (or fraction thereof) during
      which such failure continues with respect to any annual
      accounting period after the expiration of such 90-day period. The
      increase in any penalty under this paragraph shall not exceed
      $50,000.
    (c) Penalty of reducing foreign tax credit
      (1) In general
        If a United States person fails to furnish, within the time
      prescribed under paragraph (2) of subsection (a), any information
      with respect to any foreign business entity required under
      paragraph (1) of subsection (a), then - 
          (A) in applying section 901 (relating to taxes of foreign
        countries and possessions of the United States) to such United
        States person for the taxable year, the amount of taxes (other
        than taxes reduced under subparagraph (B)) paid or deemed paid
        (other than those deemed paid under section 904(c)) to any
        foreign country or possession of the United States for the
        taxable year shall be reduced by 10 percent, and
          (B) in the case of a foreign business entity which is a
        foreign corporation, in applying sections 902 (relating to
        foreign tax credit for corporate stockholder in foreign
        corporation) and 960 (relating to special rules for foreign tax
        credit) to any such United States person which is a corporation
        (or to any person who acquires from any other person any
        portion of the interest of such other person in any such
        foreign corporation, but only to the extent of such portion)
        for any taxable year, the amount of taxes paid or deemed paid
        by each foreign corporation with respect to which such person
        is required to furnish information during the annual accounting
        period or periods with respect to which such information is
        required under paragraph (2) of subsection (a) shall be reduced
        by 10 percent.

      If such failure continues 90 days or more after notice of such
      failure by the Secretary to the United States person, then the
      amount of the reduction under this paragraph shall be 10 percent
      plus an additional 5 percent for each 3-month period, or fraction
      thereof, during which such failure to furnish information
      continues after the expiration of such 90-day period.
      (2) Limitation
        The amount of the reduction under paragraph (1) for each
      failure to furnish information with respect to a foreign business
      entity required under subsection (a)(1) shall not exceed
      whichever of the following amounts is the greater:
          (A) $10,000, or
          (B) the income of the foreign business entity for its annual
        accounting period with respect to which the failure occurs.
      (3) Coordination with subsection (b)
        The amount of the reduction which (but for this paragraph)
      would be made under paragraph (1) with respect to any annual
      accounting period shall be reduced by the amount of the penalty
      imposed by subsection (b) with respect to such period.
      (4) Special rules
        (A) No taxes shall be reduced under this subsection more than
      once for the same failure.
        (B) For purposes of this subsection and subsection (b), the
      time prescribed under paragraph (2) of subsection (a) to furnish
      information (and the beginning of the 90-day period after notice
      by the Secretary) shall be treated as being not earlier than the
      last day on which (as shown to the satisfaction of the Secretary)
      reasonable cause existed for failure to furnish such information.
        (C) In applying subsections (a) and (b) of section 902, and in
      applying subsection (a) of section 960, the reduction provided by
      this subsection shall not apply for purposes of determining the
      amount of post-1986 undistributed earnings.
    (d) Two or more persons required to furnish information with
      respect to same foreign corporation
      Where, but for this subsection, two or more United States persons
    would be required to furnish information under subsection (a) with
    respect to the same foreign business entity for the same period,
    the Secretary may by regulations provide that such information
    shall be required only from one person. To the extent practicable,
    the determination of which person shall furnish the information
    shall be made on the basis of actual ownership of stock.
    (e) Definitions
      For purposes of this section - 
      (1) Foreign business entity
        The term "foreign business entity" means a foreign corporation
      and a foreign partnership.
      (2) Control of corporation
        A person is in control of a corporation if such person owns
      stock possessing more than 50 percent of the total combined
      voting power of all classes of stock entitled to vote, or more
      than 50 percent of the total value of shares of all classes of
      stock, of a corporation. If a person is in control (within the
      meaning of the preceding sentence) of a corporation which in turn
      owns more than 50 percent of the total combined voting power of
      all classes of stock entitled to vote of another corporation, or
      owns more than 50 percent of the total value of the shares of all
      classes of stock of another corporation, then such person shall
      be treated as in control of such other corporation. For purposes
      of this paragraph, the rules prescribed by section 318(a) for
      determining ownership of stock shall apply; except that - 
          (A) subparagraphs (A), (B), and (C) of section 318(a)(3)
        shall not be applied so as to consider a United States person
        as owning stock which is owned by a person who is not a United
        States person, and
          (B) in applying subparagraph (C) of section 318(a)(2), the
        phrase "10 percent" shall be substituted for the phrase "50
        percent" used in subparagraph (C).
      (3) Partnership-related definitions
        (A) Control
          A person is in control of a partnership if such person owns
        directly or indirectly more than a 50 percent interest in such
        partnership.
        (B) 50-percent interest
          For purposes of subparagraph (A), a 50-percent interest in a
        partnership is - 
            (i) an interest equal to 50 percent of the capital
          interest, or 50 percent of the profits interest, in such
          partnership, or
            (ii) to the extent provided in regulations, an interest to
          which 50 percent of the deductions or losses of such
          partnership are allocated.

        For purposes of the preceding sentence, rules similar to the
        rules of section 267(c) (other than paragraph (3)) shall apply.
        (C) 10-percent interest
          A 10-percent interest in a partnership is an interest which
        would be described in subparagraph (B) if "10 percent" were
        substituted for "50 percent" each place it appears.
      (4) Annual accounting period
        The annual accounting period of a foreign business entity is
      the annual period on the basis of which such foreign business
      entity regularly computes its income in keeping its books. In the
      case of a specified foreign business entity (as defined in
      section 898), the taxable year of such foreign business entity
      shall be treated as its annual accounting period.
    (f) Cross references
          (1) For provisions relating to penalties for violations of
        this section, see section 7203.
          (2) For definition of the term "United States person", see
        section 7701(a)(30).

-SOURCE-
    (Added Pub. L. 86-780, Sec. 6(a), Sept. 14, 1960, 74 Stat. 1014;
    amended Pub. L. 87-834, Sec. 20(a), Oct. 16, 1962, 76 Stat. 1059;
    Pub. L. 88-554, Sec. 4(b)(6), Aug. 31, 1964, 78 Stat. 764; Pub. L.
    94-455, title X, Sec. 1031(b)(5), title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1623, 1834; Pub. L. 97-248, title III, Sec.
    338(a)-(c), Sept. 3, 1982, 96 Stat. 631; Pub. L. 99-514, title XII,
    Secs. 1202(c), 1245(b)(5), Oct. 22, 1986, 100 Stat. 2530, 2581;
    Pub. L. 101-239, title VII, Sec. 7712(a), Dec. 19, 1989, 103 Stat.
    2393; Pub. L. 101-508, title XI, Sec. 11701(f), Nov. 5, 1990, 104
    Stat. 1388-508; Pub. L. 104-188, title I, Sec. 1704(f)(5)(A),
    (t)(40), (46), Aug. 20, 1996, 110 Stat. 1880, 1889; Pub. L. 105-34,
    title XI, Sec. 1142(a)-(e)(2), Aug. 5, 1997, 111 Stat. 981-983;
    Pub. L. 105-206, title VI, Sec. 6011(f), July 22, 1998, 112 Stat.
    818.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6038 was renumbered section 6040 of this title.

                                AMENDMENTS                            
      1998 - Subsec. (a)(2). Pub. L. 105-206, Sec. 6011(f)(1), struck
    out "by regulations" before "prescribe".
      Subsec. (a)(3). Pub. L. 105-206, Sec. 6011(f)(2), substituted
    "the Secretary has prescribed the furnishing of such information on
    or before the first day of such annual accounting period." for
    "such information was required to be furnished under regulations in
    effect on the first day of such annual accounting period."
      Subsec. (e)(4). Pub. L. 105-206, Sec. 6011(f)(3), substituted
    "such foreign business entity" for "such corporation" in two
    places.
      1997 - Pub. L. 105-34, Sec. 1142(a), inserted "reporting" after
    "Information" and "and partnerships" after "corporations" in
    section catchline.
      Subsec. (a). Pub. L. 105-34, Sec. 1142(a), reenacted heading
    without change.
      Subsec. (a)(1). Pub. L. 105-34, Sec. 1142(a), reenacted heading
    without change and amended text generally. Prior to amendment, par.
    (1) consisted of subpars. (A) to (E) relating to general
    requirements of information with respect to foreign corporations.
      Subsec. (a)(2), (3). Pub. L. 105-34, Sec. 1142(e)(1)(A),
    substituted "foreign business entity" for "foreign corporation" in
    pars. (2) and (3).
      Subsec. (a)(5). Pub. L. 105-34, Sec. 1142(d), added par. (5).
      Subsec. (b). Pub. L. 105-34, Sec. 1142(c), (e)(1)(B), substituted
    "foreign business entity" for "foreign corporation" in par. (1),
    substituted "$10,000" for "$1,000" in pars. (1) and (2), and
    substituted "$50,000" for "$24,000" in par. (2).
      Subsec. (c)(1). Pub. L. 105-34, Sec. 1142(e)(1)(C), (2),
    substituted "foreign business entity" for "foreign corporation" in
    introductory provisions and inserted "in the case of a foreign
    business entity which is a foreign corporation," after "(B)" in
    subpar. (B).
      Subsec. (c)(2). Pub. L. 105-34, Sec. 1142(e)(1)(C), substituted
    "foreign business entity" for "foreign corporation" in introductory
    provisions and in subpar. (B).
      Subsec. (d). Pub. L. 105-34, Sec. 1142(e)(1)(D), substituted
    "foreign business entity" for "foreign corporation".
      Subsec. (e). Pub. L. 105-34, Sec. 1142(b), added pars. (1) and
    (3), redesignated former pars. (1) and (2) as (2) and (4),
    respectively, inserted "of corporation" after "Control" in par. (2)
    heading, and substituted "foreign business entity" for "foreign
    corporation" in two places in par. (4).
      1996 - Subsec. (a)(1)(E), (F). Pub. L. 104-188, Sec.
    1704(f)(5)(A), substituted period for ", and" at end of subpar. (E)
    and struck out subpar. (F) which read as follows: "such information
    as the Secretary may require for purposes of carrying out the
    provisions of section 453C."
      Subsec. (e). Pub. L. 104-188, Sec. 1704(t)(40), redesignated
    subsec. (e), relating to cross references, as (f).
      Subsec. (e)(2). Pub. L. 104-188, Sec. 1704(t)(46), made technical
    amendment to directory language of Pub. L. 101-508. See 1990
    Amendment note below.
      Subsec. (f). Pub. L. 104-188, Sec. 1704(t)(40), redesignated
    subsec. (e), relating to cross references, as (f).
      1990 - Subsec. (e)(2). Pub. L. 101-508, as amended by Pub. L. 104-
    188, Sec. 1704(t)(46), in subsec. (e) relating to definitions,
    inserted at end of par. (2) "In the case of a specified foreign
    corporation (as defined in section 898), the taxable year of such
    corporation shall be treated as its annual accounting period."
      1989 - Subsec. (a)(1). Pub. L. 101-239, Sec. 7712(a)(2), inserted
    before period at end "or which the Secretary determines to be
    appropriate to carry out the provisions of this title."
      Subsec. (a)(4). Pub. L. 101-239, Sec. 7712(a)(1), added par. (4).
      1986 - Subsec. (a)(1)(B). Pub. L. 99-514, Sec. 1202(c)(1),
    amended subpar. (B) generally. Prior to amendment, subpar. (B) read
    as follows: "the accumulated profits (as defined in section 902(c))
    of such foreign corporation, including the items of income (whether
    or not included in gross income under chapter 1), deductions
    (whether or not allowed in computing taxable income under chapter
    1), and any other items taken into account in computing such
    accumulated profits;".
      Subsec. (a)(1)(F). Pub. L. 99-514, Sec. 1245(b)(5), added subpar.
    (F).
      Subsec. (c)(4)(C). Pub. L. 99-514, Sec. 1202(c)(2), substituted
    "post-1986 undistributed earnings" for "accumulated profits in
    excess of income, war profits, and excess profits taxes".
      1982 - Subsec. (a)(1). Pub. L. 97-248, Sec. 338(c)(2),
    substituted "subsection (e)(1)" for "subsection (d)(1)".
      Subsec. (b). Pub. L. 97-248, Sec. 338(a), added subsec. (b).
    Former subsec. (b) redesignated (c).
      Subsec. (c). Pub. L. 97-248, Sec. 338(a), (b), (c)(1), (3),
    redesignated former subsec. (b) as (c), substituted "Penalty of
    reducing foreign tax credit" for "Effect of failure to furnish
    information" in heading, inserted "of such failure" after "90 days
    or more after notice" in par. (1), added par. (3), redesignated
    former par. (3) as (4), and in par. (4) inserted reference to
    subsection (b) in subpar. (B). Former subsec. (c) redesignated (d).
      Subsecs. (d), (e). Pub. L. 97-248, Sec. 338(a), redesignated
    former subsec. (c) as (d). Former subsec. (d), relating to
    definitions, redesignated (e).
      1976 - Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (b)(1). Pub. L. 94-455, Sec. 1031(b)(5), substituted in
    subpar. (A) "section 904(c)" for "section 904(d)".
      Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary".
      1964 - Subsec. (d)(1). Pub. L. 88-554 substituted "subparagraphs
    (A), (B), and (C) of section 318(a)(3)" for "the second sentence of
    subparagraphs (A) and (B), and clause (ii) of subparagraph (C), of
    section 318(a)(2)" in subpar. (A), and deleted "clause (i) of"
    after "in applying" in subpar. (B).
      1962 - Subsec. (a)(1). Pub. L. 87-834, among other changes,
    substituted in introductory provisions "Every United States person
    shall furnish" for "A domestic corporation shall furnish", in
    subpar. (D)(i) "such person" for "any foreign corporation
    controlled by the domestic corporation", in subpar. (D)(ii) "any
    other corporation which such person controls" for "any foreign
    subsidiary of a foreign corporation controlled by the domestic
    corporation", in subpar. (D)(iii) "any United States person owning,
    at the time the transaction takes place, 10 percent or more of the
    value of any class of stock outstanding of such foreign
    corporation" for "the domestic corporation or any shareholder of
    the domestic corporation owning at the time the transaction takes
    place 10 percent or more of the value of any class of stock
    outstanding of the domestic corporation", and in subpar. (E) "each
    United States person who is a shareholder" for "each citizen or
    resident of the United States and each domestic corporation who is
    a shareholder", and struck out provisions throughout the subsection
    which related to foreign subsidiaries.
      Subsec. (a)(2). Pub. L. 87-834 substituted provisions requiring
    the information to be furnished for the annual accounting period
    ending with or within the United States person's taxable year for
    provisions which required such information to be furnished for the
    annual accounting period ending with or within the domestic
    corporation's taxable year, and struck out provisions which related
    to the furnishing of information in the case of foreign
    subsidiaries.
      Subsec. (a)(3). Pub. L. 87-834 struck out provisions which
    related to foreign subsidiaries.
      Subsec. (b). Pub. L. 87-834, among other changes, substituted "If
    a United States person fails to furnish" for "If a domestic
    corporation fails to furnish" in the opening provisions, inserted
    provisions relating to reduction of taxes in applying sections 901
    and 960 of this title, to the maximum amount of reduction under
    par. (1) for each failure to furnish information with respect to a
    foreign corporation required under subsec. (a)(1), and making the
    reduction provided by subsec. (b) inapplicable, in applying
    subsecs. (a) and (b) of section 902 and subsec. (a) of section 960,
    for purposes of determining the amount of accumulated profits in
    excess of income, war profits, and excess profits taxes, and
    eliminated provisions which related to the furnishing of
    information with respect to foreign subsidiaries.
      Subsec. (c). Pub. L. 87-834 substituted provisions empowering the
    Secretary to provide for the furnishing of information by only one
    person where two or more persons would be required to furnish
    information under subsec. (a) with respect to the same foreign
    corporation for the same period for provisions which required a
    domestic corporation if at any time during its taxable year owned
    more than 50 percent of the voting stock of a foreign corporation
    to be deemed to be in control of such foreign corporation, and in
    the case of a foreign corporation if at any time during its annual
    accounting period owned more than 50 percent of the voting stock of
    another foreign corporation, that such other corporation shall be
    considered a foreign subsidiary of the corporation owning such
    stock. The provisions relating to control are now contained in
    subsec. (d) of this section.
      Subsec. (d). Pub. L. 87-834 added par. (1) which was formerly
    covered in part by subsec. (c) of this section, designated existing
    provisions as par. (2), and eliminated from par. (2) provisions
    which related to the annual accounting period of a foreign
    subsidiary.
      Subsec. (e). Pub. L. 87-834 designated existing provisions as
    par. (1) and added par. (2).

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by Pub. L. 105-206 effective, except as otherwise
    provided, as if included in the provisions of the Taxpayer Relief
    Act of 1997, Pub. L. 105-34, to which such amendment relates, see
    section 6024 of Pub. L. 105-206, set out as a note under section 1
    of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 applicable to annual accounting
    periods beginning after Aug. 5, 1997, see section 1142(f) of Pub.
    L. 105-34, set out as a note under section 318 of this title.

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Amendment by Pub. L. 101-508 effective, except as otherwise
    provided, as if included in the provision of the Revenue
    Reconciliation Act of 1989, Pub. L. 101-239, title VII, to which
    such amendment relates, see section 11701(n) of Pub. L. 101-508,
    set out as a note under section 42 of this title.

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Section 7712(b) of Pub. L. 101-239 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply to
    returns and statements the due date for which (determined without
    regard to extensions) is after December 31, 1989."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1202(c) of Pub. L. 99-514 applicable to
    distributions by foreign corporations out of, and to inclusions
    under section 951(a) of this title attributable to, earnings and
    profits for taxable years beginning after Dec. 31, 1986, see
    section 1202(e) of Pub. L. 99-514, set out as a note under section
    902 of this title.
      Amendment by section 1245(b)(5) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1986, see section 1245(c) of
    Pub. L. 99-514, set out as a note under section 6038A of this
    title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 338(d) of Pub. L. 97-248 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to information for annual accounting periods ending after
    the date of the enactment of this Act [Sept. 3, 1982]."

                     EFFECTIVE DATE OF 1964 AMENDMENT                 
      Amendment by Pub. L. 88-554 effective Aug. 31, 1964, except that
    for purposes of sections 302 and 304 of this title, such amendments
    shall not apply to distributions in payment for stock acquisitions
    or redemptions, if such acquisitions or redemptions occurred before
    Aug. 31, 1964, see section 4(c) of Pub. L. 88-554, set out as a
    note under section 318 of this title.

                     EFFECTIVE DATE OF 1962 AMENDMENT                 
      Section 20(e)(1) of Pub. L. 87-834 provided that: "The amendments
    made by subsection (a) [amending this section] shall apply with
    respect to annual accounting periods of foreign corporations
    beginning after December 31, 1962."

                              EFFECTIVE DATE                          
      Section 6(c) of Pub. L. 86-780, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by subsection (a) [enacting this section and
    amending section 902 of this title] shall apply to taxable years of
    domestic corporations beginning after December 31, 1960, with
    respect to information relating to a foreign corporation or a
    foreign subsidiary described in section 6038(a) of the Internal
    Revenue Code of 1986 [formerly I.R.C. 1954] (as added by subsection
    (a)) for its annual accounting periods beginning after December 31,
    1960."

-End-

-CITE-
    26 USC Sec. 6038A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6038A. Information with respect to certain foreign-owned
      corporations

-STATUTE-
    (a) Requirement
      If, at any time during a taxable year, a corporation (hereinafter
    in this section referred to as the "reporting corporation") - 
        (1) is a domestic corporation, and
        (2) is 25-percent foreign-owned,

    such corporation shall furnish, at such time and in such manner as
    the Secretary shall by regulations prescribe, the information
    described in subsection (b) and such corporation shall maintain (in
    the location, in the manner, and to the extent prescribed in
    regulations) such records as may be appropriate to determine the
    correct treatment of transactions with related parties as the
    Secretary shall by regulations prescribe (or shall cause another
    person to so maintain such records).
    (b) Required information
      For purposes of subsection (a), the information described in this
    subsection is such information as the Secretary may prescribe by
    regulations relating to - 
        (1) the name, principal place of business, nature of business,
      and country or countries in which organized or resident, of each
      person which - 
          (A) is a related party to the reporting corporation, and
          (B) had any transaction with the reporting corporation during
        its taxable year,

        (2) the manner in which the reporting corporation is related to
      each person referred to in paragraph (1), and
        (3) transactions between the reporting corporation and each
      foreign person which is a related party to the reporting
      corporation.
    (c) Definitions
      For purposes of this section - 
      (1) 25-percent foreign-owned
        A corporation is 25-percent foreign-owned if at least 25
      percent of - 
          (A) the total voting power of all classes of stock of such
        corporation entitled to vote, or
          (B) the total value of all classes of stock of such
        corporation,

      is owned at any time during the taxable year by 1 foreign person
      (hereinafter in this section referred to as a "25-percent foreign
      shareholder").
      (2) Related party
        The term "related party" means - 
          (A) any 25-percent foreign shareholder of the reporting
        corporation,
          (B) any person who is related (within the meaning of section
        267(b) or 707(b)(1)) to the reporting corporation or to a 25-
        percent foreign shareholder of the reporting corporation, and
          (C) any other person who is related (within the meaning of
        section 482) to the reporting corporation.
      (3) Foreign person
        The term "foreign person" means any person who is not a United
      States person. For purposes of the preceding sentence, the term
      "United States person" has the meaning given to such term by
      section 7701(a)(30), except that any individual who is a citizen
      of any possession of the United States (but not otherwise a
      citizen of the United States) and who is not a resident of the
      United States shall not be treated as a United States person.
      (4) Records
        The term "records" includes any books, papers, or other data.
      (5) Section 318 to apply
        Section 318 shall apply for purposes of paragraphs (1) and (2),
      except that - 
          (A) "10 percent" shall be substituted for "50 percent" in
        section 318(a)(2)(C), and
          (B) subparagraphs (A), (B), and (C) of section 318(a)(3)
        shall not be applied so as to consider a United States person
        as owning stock which is owned by a person who is not a United
        States person.
    (d) Penalty for failure to furnish information or maintain records
      (1) In general
        If a reporting corporation - 
          (A) fails to furnish (within the time prescribed by
        regulations) any information described in subsection (b), or
          (B) fails to maintain (or cause another to maintain) records
        as required by subsection (a),

      such corporation shall pay a penalty of $10,000 for each taxable
      year with respect to which such failure occurs.
      (2) Increase in penalty where failure continues after
        notification
        If any failure described in paragraph (1) continues for more
      than 90 days after the day on which the Secretary mails notice of
      such failure to the reporting corporation, such corporation shall
      pay a penalty (in addition to the amount required under paragraph
      (1)) of $10,000 for each 30-day period (or fraction thereof)
      during which such failure continues after the expiration of such
      90-day period.
      (3) Reasonable cause
        For purposes of this subsection, the time prescribed by
      regulations to furnish information or maintain records (and the
      beginning of the 90-day period after notice by the Secretary)
      shall be treated as not earlier than the last day on which (as
      shown to the satisfaction of the Secretary) reasonable cause
      existed for failure to furnish the information or maintain the
      records.
    (e) Enforcement of requests for certain records
      (1) Agreement to treat corporation as agent
        The rules of paragraph (3) shall apply to any transaction
      between the reporting corporation and any related party who is a
      foreign person unless such related party agrees (in such manner
      and at such time as the Secretary shall prescribe) to authorize
      the reporting corporation to act as such related party's limited
      agent solely for purposes of applying sections 7602, 7603, and
      7604 with respect to any request by the Secretary to examine
      records or produce testimony related to any such transaction or
      with respect to any summons by the Secretary for such records or
      testimony. The appearance of persons or production of records by
      reason of the reporting corporation being such an agent shall not
      subject such persons or records to legal process for any purpose
      other than determining the correct treatment under this title of
      any transaction between the reporting corporation and such
      related party.
      (2) Rules where information not furnished
        If - 
          (A) for purposes of determining the correct treatment under
        this title of any transaction between the reporting corporation
        and a related party who is a foreign person, the Secretary
        issues a summons to such corporation to produce (either
        directly or as agent for such related party) any records or
        testimony,
          (B) such summons is not quashed in a proceeding begun under
        paragraph (4) and is not determined to be invalid in a
        proceeding begun under section 7604(b) to enforce such summons,
        and
          (C) the reporting corporation does not substantially comply
        in a timely manner with such summons and the Secretary has sent
        by certified or registered mail a notice to such reporting
        corporation that such reporting corporation has not so
        substantially complied,

      the Secretary may apply the rules of paragraph (3) with respect
      to such transaction (whether or not the Secretary begins a
      proceeding to enforce such summons). If the reporting corporation
      fails to maintain (or cause another to maintain) records as
      required by subsection (a), and by reason of that failure, the
      summons is quashed in a proceeding described in subparagraph (B)
      or the reporting corporation is not able to provide the records
      requested in the summons, the Secretary may apply the rules of
      paragraph (3) with respect to any transaction to which the
      records relate.
      (3) Applicable rules in cases of noncompliance
        If the rules of this paragraph apply to any transaction - 
          (A) the amount of the deduction allowed under subtitle A for
        any amount paid or incurred by the reporting corporation to the
        related party in connection with such transaction, and
          (B) the cost to the reporting corporation of any property
        acquired in such transaction from the related party (or
        transferred by such corporation in such transaction to the
        related party),

      shall be the amount determined by the Secretary in the
      Secretary's sole discretion from the Secretary's own knowledge or
      from such information as the Secretary may obtain through
      testimony or otherwise.
      (4) Judicial proceedings
        (A) Proceedings to quash
          Notwithstanding any law or rule of law, any reporting
        corporation to which the Secretary issues a summons referred to
        in paragraph (2)(A) shall have the right to begin a proceeding
        to quash such summons not later than the 90th day after such
        summons was issued. In any such proceeding, the Secretary may
        seek to compel compliance with such summons.
        (B) Review of secretarial determination of noncompliance
          Notwithstanding any law or rule of law, any reporting
        corporation which has been notified by the Secretary that the
        Secretary has determined that such corporation has not
        substantially complied with a summons referred to in paragraph
        (2) shall have the right to begin a proceeding to review such
        determination not later than the 90th day after the day on
        which the notice referred to in paragraph (2)(C) was mailed. If
        such a proceeding is not begun on or before such 90th day, such
        determination by the Secretary shall be binding and shall not
        be reviewed by any court.
        (C) Jurisdiction
          The United States district court for the district in which
        the person (to whom the summons is issued) resides or is found
        shall have jurisdiction to hear any proceeding brought under
        subparagraph (A) or (B). Any order or other determination in
        such a proceeding shall be treated as a final order which may
        be appealed.
        (D) Suspension of statute of limitations
          If the reporting corporation brings an action under
        subparagraph (A) or (B), the running of any period of
        limitations under section 6501 (relating to assessment and
        collection of tax) or under section 6531 (relating to criminal
        prosecutions) with respect to any affected taxable year shall
        be suspended for the period during which such proceeding, and
        appeals therein, are pending. In no event shall any such period
        expire before the 90th day after the day on which there is a
        final determination in such proceeding. For purposes of this
        subparagraph, the term "affected taxable year" means any
        taxable year if the determination of the amount of tax imposed
        for such taxable year is affected by the treatment of the
        transaction to which the summons relates.
    (f) Cross reference
          For provisions relating to criminal penalties for violation
        of this section, see section 7203.

-SOURCE-
    (Added Pub. L. 97-248, title III, Sec. 339(a), Sept. 3, 1982, 96
    Stat. 632; amended Pub. L. 97-448, title III, Sec. 306(b)(4), Jan.
    12, 1983, 96 Stat. 2406; Pub. L. 98-369, div. A, title VII, Sec.
    714(l), July 18, 1984, 98 Stat. 963; Pub. L. 99-514, title XII,
    Sec. 1245(a), (b)(1)-(4), Oct. 22, 1986, 100 Stat. 2581; Pub. L.
    101-239, title VII, Sec. 7403(a)-(d), Dec. 19, 1989, 103 Stat.
    2358, 2359; Pub. L. 101-508, title XI, Secs. 11315(b)(1),
    11704(a)(23), Nov. 5, 1990, 104 Stat. 1388-457, 1388-519; Pub. L.
    104-188, title I, Secs. 1702(c)(5), 1704(f)(5)(B), Aug. 20, 1996,
    110 Stat. 1869, 1880.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (b)(2) to (4). Pub. L. 104-188, Sec.
    1704(f)(5)(B), inserted "and" at end of par. (2), substituted a
    period for ", and" at end of par. (3), and struck out par. (4)
    which read as follows: "such information as the Secretary may
    require for purposes of carrying out the provisions of section
    453C."
      Subsec. (e)(4)(D). Pub. L. 104-188, Sec. 1702(c)(5), substituted
    "any affected taxable year" for "any transaction to which the
    summons relates" and inserted at end "For purposes of this
    subparagraph, the term 'affected taxable year' means any taxable
    year if the determination of the amount of tax imposed for such
    taxable year is affected by the treatment of the transaction to
    which the summons relates."
      1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11315(b)(1), struck
    out "or is a foreign corporation engaged in trade or business
    within the United States" after "corporation".
      Subsec. (c)(3) to (6). Pub. L. 101-508, Sec. 11704(a)(23),
    redesignated pars. (4) to (6) as (3) to (5), respectively.
      1989 - Subsec. (a). Pub. L. 101-239, Sec. 7403(b), inserted
    before period at end "and such corporation shall maintain (in the
    location, in the manner, and to the extent prescribed in
    regulations) such records as may be appropriate to determine the
    correct treatment of transactions with related parties as the
    Secretary shall by regulations prescribe (or shall cause another
    person to so maintain such records)".
      Subsec. (a)(2). Pub. L. 101-239, Sec. 7403(a)(1), amended par.
    (2) generally, substituting "is 25-percent foreign-owned," for "is
    controlled by a foreign person,".
      Subsec. (c). Pub. L. 101-239, Sec. 7403(a)(2), amended subsec.
    (c) generally, substituting pars. (1) to (6) for former pars. (1)
    to (3) defining "control", "related party", and "foreign person".
      Subsec. (d). Pub. L. 101-239, Sec. 7403(c), inserted "or maintain
    records" after "information" in heading and amended text generally,
    making changes in substance and structure of pars. (1) to (3).
      Subsecs. (e), (f). Pub. L. 101-239, Sec. 7403(d), added subsec.
    (e) and redesignated former subsec. (e) as (f).
      1986 - Subsec. (b)(1). Pub. L. 99-514, Sec. 1245(a), substituted
    "each person" for "each corporation" in introductory provisions and
    amended subpar. (A) generally, substituting "related party to the
    reporting corporation" for "member of the same controlled group as
    the reporting corporation".
      Subsec. (b)(2). Pub. L. 99-514, Sec. 1245(b)(1), substituted
    "each person" for "each corporation".
      Subsec. (b)(3). Pub. L. 99-514, Sec. 1245(b)(2), (3), amended
    par. (3) generally, substituting "foreign person which is a related
    party to the reporting corporation, and" for "foreign corporation
    which is a member of the same controlled group as the reporting
    corporation."
      Subsec. (b)(4). Pub. L. 99-514, Sec. 1245(b)(3), added par. (4).
      Subsec. (c)(2). Pub. L. 99-514, Sec. 1245(b)(4), amended par. (2)
    generally. Prior to amendment, par. (2), controlled group, read as
    follows: "The term 'controlled group' means any controlled group of
    corporations within the meaning of section 1563(a); except that - 
        "(A) 'at least 50 percent' shall be substituted - 
          "(i) for 'at least 80 percent' each place it appears in
        section 1563(a)(1), and
          "(ii) for 'more than 50 percent' each place it appears in
        section 1563(a)(2)(B), and
        "(B) the determination shall be made without regard to
      subsections (a)(4), (b)(2)(C), and (e)(3)(C) of section 1563."
      1984 - Subsec. (c)(1). Pub. L. 98-369 substituted section
    "6038(e)(1)" for "6038(d)(1)".
      1983 - Subsec. (c)(2)(B). Pub. L. 97-448 inserted ", (b)(2)(C),"
    after "(a)(4)".

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by section 1702(c)(5) of Pub. L. 104-188 effective,
    except as otherwise expressly provided, as if included in the
    provision of the Revenue Reconciliation Act of 1990, Pub. L. 101-
    508, title XI, to which such amendment relates, see section
    1702(i) of Pub. L. 104-188, set out as a note under section 38 of
    this title.

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 11315(c) of Pub. L. 101-508 provided that: "The
    amendments made by this section [enacting section 6038C of this
    title and amending this section] shall apply to - 
        "(1) any requirement to furnish information under section
      6038C(a) of the Internal Revenue Code of 1986 (as added by this
      section) if the time for furnishing such information under such
      section is after the date of the enactment of this Act [Nov. 5,
      1990],
        "(2) any requirement under such section 6038C(a) to maintain
      records which were in existence on or after March 20, 1990,
        "(3) any requirement to authorize a corporation to act as a
      limited agent under section 6038C(d)(1) of such Code (as so
      added) if the time for authorizing such action is after the date
      of the enactment of this Act, and
        "(4) any summons issued after such date of enactment,
    without regard to when the taxable year (to which the information,
    records, authorization, or summons relates) began."

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Section 7403(e) of Pub. L. 101-239 provided that: "The amendments
    made by this section [amending this section] shall apply to taxable
    years beginning after July 10, 1989."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Section 1245(c) of Pub. L. 99-514 provided that: "The amendments
    made by this section [amending this section and section 6038 of
    this title] shall apply to taxable years beginning after December
    31, 1986."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective as if included in the
    provision of the Tax Equity and Fiscal Responsibility Act of 1982,
    Pub. L. 97-248, to which such amendment relates, see section 715 of
    Pub. L. 98-369, set out as a note under section 31 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 97-448 effective as if included in the
    provisions of the Tax Equity and Fiscal Responsibility Act of 1982,
    Pub. L. 97-248, to which such amendment relates, see section 311(d)
    of Pub. L. 97-448, set out as a note under section 31 of this
    title.

                              EFFECTIVE DATE                          
      Section 339(c) of Pub. L. 97-248 provided that: "The amendments
    made by this section [enacting this section] shall apply to taxable
    years beginning after December 31, 1982."

                      APPLICABILITY OF 1989 AMENDMENT                  
      Section 11314 of Pub. L. 101-508 provided that:
      "(a) General Rule. - The amendments made by section 7403 of the
    Revenue Reconciliation Act of 1989 [Pub. L. 101-239, amending this
    section] shall apply to - 
        "(1) any requirement to furnish information under section
      6038A(a) of the Internal Revenue Code of 1986 (as amended by such
      section 7403) if the time for furnishing such information under
      such section is after the date of the enactment of this Act [Nov.
      5, 1990],
        "(2) any requirement under such section 6038A(a) to maintain
      records which were in existence on or after March 20, 1990,
        "(3) any requirement to authorize a corporation to act as a
      limited agent under section 6038A(e)(1) of such Code (as so
      amended) if the time for authorizing such action is after the
      date of the enactment of this Act, and
        "(4) any summons issued after such date of enactment,
    without regard to when the taxable year (to which the information,
    records, authorization, or summons relates) began. Such amendments
    shall also apply in any case to which they would apply without
    regard to this section.
      "(b) Continuation of Old Failures. - In the case of any failure
    with respect to a taxable year beginning on or before July 10,
    1989, which first occurs on or before the date of the enactment of
    this Act [Nov. 5, 1990] but which continues after such date of
    enactment, section 6038A(d)(2) of the Internal Revenue Code of 1986
    (as amended by subsection (c) of such section 7403) shall apply for
    purposes of determining the amount of the penalty imposed for 30-
    day periods referred to in such section 6038A(d)(2) which begin
    after the date of the enactment of this Act."

-End-

-CITE-
    26 USC Sec. 6038B                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6038B. Notice of certain transfers to foreign persons

-STATUTE-
    (a) In general
      Each United States person who - 
        (1) transfers property to - 
          (A) a foreign corporation in an exchange described in section
        332, 351, 354, 355, 356, or 361, or
          (B) a foreign partnership in a contribution described in
        section 721 or in any other contribution described in
        regulations prescribed by the Secretary, or

        (2) makes a distribution described in section 336 to a person
      who is not a United States person,

    shall furnish to the Secretary, at such time and in such manner as
    the Secretary shall by regulations prescribe, such information with
    respect to such exchange or distribution as the Secretary may
    require in such regulations.
    (b) Exceptions for certain transfers to foreign partnerships;
      special rule
      (1) Exceptions
        Subsection (a)(1)(B) shall apply to a transfer by a United
      States person to a foreign partnership only if - 
          (A) the United States person holds (immediately after the
        transfer) directly or indirectly at least a 10-percent interest
        (as defined in section 6046A(d)) in the partnership, or
          (B) the value of the property transferred (when added to the
        value of the property transferred by such person or any related
        person to such partnership or a related partnership during the
        12-month period ending on the date of the transfer) exceeds
        $100,000.

      For purposes of the preceding sentence, the value of any
      transferred property is its fair market value at the time of its
      transfer.
      (2) Special rule
        If by reason of an adjustment under section 482 or otherwise, a
      contribution described in subsection (a)(1) is deemed to have
      been made, such contribution shall be treated for purposes of
      this section as having been made not earlier than the date
      specified by the Secretary.
    (c) Penalty for failure to furnish information
      (1) In general
        If any United States person fails to furnish the information
      described in subsection (a) at the time and in the manner
      required by regulations, such person shall pay a penalty equal to
      10 percent of the fair market value of the property at the time
      of the exchange (and, in the case of a contribution described in
      subsection (a)(1)(B), such person shall recognize gain as if the
      contributed property had been sold for such value at the time of
      such contribution).
      (2) Reasonable cause exception
        Paragraph (1) shall not apply to any failure if the United
      States person shows such failure is due to reasonable cause and
      not to willful neglect.
      (3) Limit on penalty
        The penalty under paragraph (1) with respect to any exchange
      shall not exceed $100,000 unless the failure with respect to such
      exchange was due to intentional disregard.

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 131(d)(1), July 18,
    1984, 98 Stat. 664; amended Pub. L. 105-34, title XI, Sec. 1144(a)-
    (c), Aug. 5, 1997, 111 Stat. 984, 985; Pub. L. 105-206, title VI,
    Sec. 6011(g), July 22, 1998, 112 Stat. 818; Pub. L. 109-135, title
    IV, Sec. 409(c), Dec. 21, 2005, 119 Stat. 2636.)

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (a)(1)(B). Pub. L. 109-135 inserted "or" at end.
      1998 - Subsec. (c). Pub. L. 105-206, Sec. 6011(g), made technical
    amendment to directory language of Pub. L. 105-206, Sec. 1144(c).
    See 1997 Amendment note below.
      1997 - Subsec. (a)(1). Pub. L. 105-34, Sec. 1144(a), amended par.
    (1) generally. Prior to amendment, par. (1) read as follows:
    "transfers property to a foreign corporation in an exchange
    described in section 332, 351, 354, 355, 356, or 361, or".
      Subsec. (b). Pub. L. 105-34, Sec. 1144(b), added subsec. (b).
    Former subsec. (b) redesignated (c).
      Subsec. (c). Pub. L. 105-34, Sec. 1144(c), as amended by Pub. L.
    105-206, Sec. 6011(g), substituted "equal to 10 percent of the fair
    market value of the property at the time of the exchange (and, in
    the case of a contribution described in subsection (a)(1)(B), such
    person shall recognize gain as if the contributed property had been
    sold for such value at the time of such contribution)" for "equal
    to 25 percent of the amount of the gain realized on the exchange"
    in par. (1) and added par. (3).
      Pub. L. 105-34, Sec. 1144(b), redesignated subsec. (b) as (c).

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Amendment by Pub. L. 109-135 effective as if included in the
    provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to
    which such amendment relates, see section 409(d) of Pub. L. 109-
    135, set out as a note under section 961 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Amendment by Pub. L. 105-206 effective, except as otherwise
    provided, as if included in the provisions of the Taxpayer Relief
    Act of 1997, Pub. L. 105-34, to which such amendment relates, see
    section 6024 of Pub. L. 105-206, set out as a note under section 1
    of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1144(d)(1) of Pub. L. 105-34 provided that: "The
    amendments made by this section [amending this section] shall apply
    to transfers made after the date of the enactment of this Act [Aug.
    5, 1997]."

                              EFFECTIVE DATE                          
      Section applicable to transfers or exchanges after Dec. 31, 1984,
    in taxable years ending after such date, with special rules for
    certain transfers and ruling requests before Mar. 1, 1984, see
    section 131(g) of Pub. L. 98-369, set out as an Effective Date of
    1984 Amendment note under section 367 of this title.

                      ELECTION OF RETROACTIVE EFFECT                  
      Section 1141(d)(2) of Pub. L. 105-34 provided that: "Section
    1494(c) of the Internal Revenue Code of 1986 shall not apply to any
    transfer after August 20, 1996, if all applicable reporting
    requirements under section 6038B of such Code (as amended by this
    section) are satisfied. The Secretary of the Treasury or his
    delegate may prescribe simplified reporting requirements under the
    preceding sentence."

-End-

-CITE-
    26 USC Sec. 6038C                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6038C. Information with respect to foreign corporations
      engaged in U.S. business

-STATUTE-
    (a) Requirement
      If a foreign corporation (hereinafter in this section referred to
    as the "reporting corporation") is engaged in a trade or business
    within the United States at any time during a taxable year - 
        (1) such corporation shall furnish (at such time and in such
      manner as the Secretary shall by regulations prescribe) the
      information described in subsection (b), and
        (2) such corporation shall maintain (at the location, in the
      manner, and to the extent prescribed in regulations) such records
      as may be appropriate to determine the liability of such
      corporation for tax under this title as the Secretary shall by
      regulations prescribe (or shall cause another person to so
      maintain such records).
    (b) Required information
      For purposes of subsection (a), the information described in this
    subsection is - 
        (1) the information described in section 6038A(b), and
        (2) such other information as the Secretary may prescribe by
      regulations relating to any item not directly connected with a
      transaction for which information is required under paragraph
      (1).
    (c) Penalty for failure to furnish information or maintain records
      The provisions of subsection (d) of section 6038A shall apply to -
     
        (1) any failure to furnish (within the time prescribed by
      regulations) any information described in subsection (b), and
        (2) any failure to maintain (or cause another to maintain)
      records as required by subsection (a),

    in the same manner as if such failure were a failure to comply with
    the provisions of section 6038A.
    (d) Enforcement of requests for certain records
      (1) Agreement to treat corporation as agent
        The rules of paragraph (3) shall apply to any transaction
      between the reporting corporation and any related party who is a
      foreign person unless such related party agrees (in such manner
      and at such time as the Secretary shall prescribe) to authorize
      the reporting corporation to act as such related party's limited
      agent solely for purposes of applying sections 7602, 7603, and
      7604 with respect to any request by the Secretary to examine
      records or produce testimony related to any such transaction or
      with respect to any summons by the Secretary for such records or
      testimony. The appearance of persons or production of records by
      reason of the reporting corporation being such an agent shall not
      subject such persons or records to legal process for any purpose
      other than determining the correct treatment under this title of
      any transaction between the reporting corporation and such
      related party.
      (2) Rules where information not furnished
        If - 
          (A) for purposes of determining the amount of the reporting
        corporation's liability for tax under this title, the Secretary
        issues a summons to such corporation to produce (either
        directly or as an agent for a related party who is a foreign
        person) any records or testimony,
          (B) such summons is not quashed in a proceeding begun under
        paragraph (4) of section 6038A(e) (as made applicable by
        paragraph (4) of this subsection) and is not determined to be
        invalid in a proceeding begun under section 7604(b) to enforce
        such summons, and
          (C) the reporting corporation does not substantially comply
        in a timely manner with such summons and the Secretary has sent
        by certified or registered mail a notice to such reporting
        corporation that such reporting corporation has not so
        substantially complied,

      the Secretary may apply the rules of paragraph (3) with respect
      to any transaction or item to which such summons relates (whether
      or not the Secretary begins a proceeding to enforce such
      summons). If the reporting corporation fails to maintain (or
      cause another to maintain) records as required by subsection (a),
      and by reason of that failure, the summons is quashed in a
      proceeding described in subparagraph (B) or the reporting
      corporation is not able to provide the records requested in the
      summons, the Secretary may apply the rules of paragraph (3) with
      respect to any transaction or item to which the records relate.
      (3) Applicable rules
        If the rules of this paragraph apply to any transaction or
      item, the treatment of such transaction (or the amount and
      treatment of any such item) shall be determined by the Secretary
      in the Secretary's sole discretion from the Secretary's own
      knowledge or from such information as the Secretary may obtain
      through testimony or otherwise.
      (4) Judicial proceedings
        The provisions of section 6038A(e)(4) shall apply with respect
      to any summons referred to in paragraph (2)(A); except that
      subparagraph (D) of such section shall be applied by substituting
      "transaction or item" for "transaction".
    (e) Definitions
      For purposes of this section, the terms "related party", "foreign
    person", and "records" have the respective meanings given to such
    terms by section 6038A(c).

-SOURCE-
    (Added Pub. L. 101-508, title XI, Sec. 11315(a), Nov. 5, 1990, 104
    Stat. 1388-456.)

-MISC1-
                              EFFECTIVE DATE                          
      Section applicable to (1) any requirement to furnish information
    under this section if the time for furnishing such information is
    after Nov. 5, 1990, (2) any requirement under subsec. (a) of this
    section to maintain records which were in existence on or after
    Mar. 20, 1990, (3) any requirement to authorize a corporation to
    act as a limited agent under subsec. (d)(1) of this section if the
    time for authorizing such action is after Nov. 5, 1990, and (4) any
    summons issued after Nov. 5, 1990, without regard to when the
    taxable year (to which the information, records, authorization, or
    summons relates) began, see section 11315(c) of Pub. L. 101-508,
    set out as an Effective Date of 1990 Amendment note under section
    6038A of this title.

-End-

-CITE-
    26 USC Sec. 6039                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039. Returns required in connection with certain options

-STATUTE-
    (a) Requirement of reporting
      Every corporation - 
        (1) which in any calendar year transfers to any person a share
      of stock pursuant to such person's exercise of an incentive stock
      option, or
        (2) which in any calendar year records (or has by its agent
      recorded) a transfer of the legal title of a share of stock
      acquired by the transferor pursuant to his exercise of an option
      described in section 423(c) (relating to special rule where
      option price is between 85 percent and 100 percent of value of
      stock),

    shall, for such calendar year, make a return at such time and in
    such manner, and setting forth such information, as the Secretary
    may by regulations prescribe.
    (b) Statements to be furnished to persons with respect to whom
      information is reported
      Every corporation making a return under subsection (a) shall
    furnish to each person whose name is set forth in such return a
    written statement setting forth such information as the Secretary
    may by regulations prescribe. The written statement required under
    the preceding sentence shall be furnished to such person on or
    before January 31 of the year following the calendar year for which
    the return under subsection (a) was made.
    (c) Special rules
      For purposes of this section - 
      (1) Treatment by employer to be determinative
        Any option which the corporation treats as an incentive stock
      option or an option granted under an employee stock purchase plan
      shall be deemed to be such an option.
      (2) Subsection (a)(2) applies only to first transfer described
        therein
        A statement is required by reason of a transfer described in
      subsection (a)(2) of a share only with respect to the first
      transfer of such share by the person who exercised the option.
      (3) Identification of stock
        Any corporation which transfers any share of stock pursuant to
      the exercise of any option described in subsection (a)(2) shall
      identify such stock in a manner adequate to carry out the
      purposes of this section.
    (d) Cross references
          For definition of - 
            (1) the term "incentive stock option", see section 422(b),
          and
            (2) the term "employee stock purchase plan" (!1) see
          section 423(b).

-SOURCE-
    (Added Pub. L. 88-272, title II, Sec. 221(b)(1), Feb. 26, 1964, 78
    Stat. 73; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-167, Sec. 7(a), Dec. 29,
    1979, 93 Stat. 1276; Pub. L. 97-34, title II, Sec. 251(b)(5), Aug.
    13, 1981, 95 Stat. 259; Pub. L. 101-508, title XI, Sec.
    11801(c)(9)(J), Nov. 5, 1990, 104 Stat. 1388-526; Pub. L. 105-206,
    title VI, Sec. 6023(20), July 22, 1998, 112 Stat. 825; Pub. L. 109-
    432, div. A, title IV, Sec. 403(a), (b), (c)(3), (4), Dec. 20,
    2006, 120 Stat. 2954, 2955.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6039 was renumbered section 6040 of this title.

                                AMENDMENTS                            
      2006 - Pub. L. 109-432, Sec. 403(c)(3), substituted "Returns" for
    "Information" in section catchline.
      Subsec. (a). Pub. L. 109-432, Sec. 403(a), (c)(4), substituted
    "Requirement of reporting" for "Furnishing of information" in
    heading and amended concluding provisions generally. Prior to
    amendment, concluding provisions read as follows: "shall (on or
    before January 31 of the following calendar year) furnish to such
    person a written statement in such manner and setting forth such
    information as the Secretary may by regulations prescribe."
      Subsecs. (b) to (d). Pub. L. 109-432, Sec. 403(b), added subsec.
    (b) and redesignated former subsecs. (b) and (c) as (c) and (d),
    respectively.
      1998 - Subsec. (a)(1). Pub. L. 105-206 inserted "to any person"
    after "transfers".
      1990 - Subsec. (a)(1), (2). Pub. L. 101-508, Sec.
    11801(c)(9)(J)(i), added pars. (1) and (2) and struck out former
    pars. (1) and (2) which read as follows:
      "(1) which in any calendar year transfers a share of stock to any
    person pursuant to such person's exercise of a qualified stock
    option, an incentive stock option, or a restricted stock option, or
      "(2) which in any calendar year records (or has by its agent
    recorded) a transfer of the legal title of a share of stock - 
        "(A) acquired by the transfer or pursuant to his exercise of an
      option described in section 423(c) (relating to special rule
      where option price is between 85 percent and 100 percent of value
      of stock), or
        "(B) acquired by the transferor pursuant to his exercise of a
      restricted stock option described in section 424(c)(1) (relating
      to options under which option price is between 85 percent and 95
      percent of value of stock),".
      Subsec. (b)(1). Pub. L. 101-508, Sec. 11801(c)(9)(J)(ii),
    substituted "an incentive stock option or an" for "a qualified
    stock option, incentive stock option, a restricted stock option, or
    an".
      Subsec. (c). Pub. L. 101-508, Sec. 11801(c)(9)(J)(iii), amended
    subsec. (c) generally, striking out references for definitions of
    "qualified stock option" and "restricted stock option".
      1981 - Subsec. (a)(1). Pub. L. 97-34, Sec. 251(b)(5)(A), inserted
    ", an incentive stock option," after "qualified stock option".
      Subsec. (b)(1). Pub. L. 97-34, Sec. 251(b)(5)(B), inserted
    "incentive stock option," after "qualified stock option,".
      Subsec. (c)(4). Pub. L. 97-34, Sec. 251(b)(5)(C), added par. (4).
      1979 - Subsec. (a). Pub. L. 96-167 substituted "Furnishing of
    information" for "Requirement of reporting" in heading, and in
    closing par. substituted provisions relating to the furnishing, on
    or before Jan. 31 of the following calendar year, a written
    statement in such manner and setting forth such information, as
    prescribed by regulation for provisions prescribing the making of a
    return at such time and in such manner as prescribed by regulation,
    determining qualified stock options, restricted stock options or
    options granted under an employee stock purchase plan to be options
    under the provisions of this section, and restricting the necessity
    of a return only to the first transfer of such share.
      Subsec. (b). Pub. L. 96-167 added subsec. (b). Former subsec.
    (b), requiring every corporation making a return to furnish each
    person named in the return a written statement setting forth such
    information as prescribed by regulation, and requiring such
    statement to be furnished before January 31 of the year following
    the calendar year for which the return was made, was struck out.
      Subsec. (c). Pub. L. 96-167 redesignated subsec. (d) as (c).
    Former subsec. (c), requiring any corporation transferring any
    share of stock pursuant to the exercise of an option described in
    subsec. (a)(2) to identify such stock, was struck out.
      Subsec. (d). Pub. L. 96-167 redesignated subsec. (d) as (c).
      1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary".

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-432, div. A, title IV, Sec. 403(d), Dec. 20, 2006,
    120 Stat. 2955, provided that: "The amendments made by this section
    [amending this section and section 6724 of this title] shall apply
    to calendar years beginning after the date of the enactment of this
    Act [Dec. 20, 2006]."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable with respect to options
    granted on or after Jan. 1, 1976, and exercised on or after Jan. 1,
    1981, or outstanding on Jan. 1, 1981, or granted on or after Jan.
    1, 1976, and outstanding Aug. 13, 1981, see section 251(c) of Pub.
    L. 97-34, set out as an Effective Date note under section 422 of
    this title.

                     EFFECTIVE DATE OF 1979 AMENDMENT                 
      Amendment by Pub. L. 96-167 applicable with respect to calendar
    years beginning after 1979, see section 7(c) of Pub. L. 96-167, set
    out as a note under section 6652 of this title.

                              EFFECTIVE DATE                          
      Section applicable to stock transferred pursuant to options
    exercised on or after Jan. 1, 1964, See section 221(e) of Pub. L.
    88-272, set out as an Effective Date of 1964 Amendment note under
    section 421 of this title.

                             SAVINGS PROVISION                         
      For provisions that nothing in amendment by Pub. L. 101-508 be
    construed to affect treatment of certain transactions occurring,
    property acquired, or items of income, loss, deduction, or credit
    taken into account prior to Nov. 5, 1990, for purposes of
    determining liability for tax for periods ending after Nov. 5,
    1990, see section 11821(b) of Pub. L. 101-508, set out as a note
    under section 45K of this title.

-FOOTNOTE-
    (!1) So in original. Probably should be followed by a comma.

-End-

-CITE-
    26 USC Sec. 6039A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039A. Repealed.

-MISC1-
    [Sec. 6039A. Repealed. Pub. L. 96-223, title IV, Sec. 401(a), Apr.
      2, 1980, 94 Stat. 299].
      Section, added Pub. L. 94-455, title XX, Sec. 2005(d)(1), Oct. 4,
    1976, 90 Stat. 1877, related to information regarding carryover
    basis property acquired from a decedent. Repeal was achieved by
    repealing section 2005(d)(1) of Pub. L. 94-455 and the amendments
    made by that section.

             EFFECTIVE DATE OF REPEAL AND REVIVAL OF PRIOR LAW         
      Repeal applicable in respect of decedents dying after Dec. 31,
    1976, and, except for certain elections, this title to be applied
    and administered as if this section had not been enacted, see
    section 401(b), (e) of Pub. L. 96-223, set out as an Effective Date
    of 1980 Amendment and Revival of Prior Law note under section 1023
    of this title.

-End-

-CITE-
    26 USC Sec. 6039B                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039B. Repealed.

-MISC1-
    [Sec. 6039B. Repealed. Pub. L. 99-514, title XIII, Sec. 1303(b)(5),
      Oct. 22, 1986, 100 Stat. 2658].
      Section, added Pub. L. 95-600, title VI, Sec. 601(b)(4), Nov. 6,
    1978, 92 Stat. 2896; amended Pub. L. 96-595, Sec. 3(b), Dec. 24,
    1980, 94 Stat. 3466, related to returns of general stock ownership
    corporations.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal effective Oct. 22, 1986, see section 1311(f) of Pub. L. 99-
    514, as amended, set out as an Effective Date; Transitional Rules
    note under section 141 of this title.

-End-

-CITE-
    26 USC Sec. 6039C                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039C. Returns with respect to foreign persons holding direct
      investments in United States real property interests

-STATUTE-
    (a) General rule
      To the extent provided in regulations, any foreign person holding
    direct investments in United States real property interests for the
    calendar year shall make a return setting forth - 
        (1) the name and address of such person,
        (2) a description of all United States real property interests
      held by such person at any time during the calendar year, and
        (3) such other information as the Secretary may by regulations
      prescribe.
    (b) Definition of foreign persons holding direct investments in
      United States real property interests
      For purposes of this section, a foreign person shall be treated
    as holding direct investments in United States real property
    interests during any calendar year if - 
        (1) such person did not engage in a trade or business in the
      United States at any time during such calendar year, and
        (2) the fair market value of the United States real property
      interests held directly by such person at any time during such
      year equals or exceeds $50,000.
    (c) Definitions and special rules
      For purposes of this section - 
      (1) United States real property interest
        The term "United States real property interest" has the meaning
      given to such term by section 897(c).
      (2) Foreign person
        The term "foreign person" means any person who is not a United
      States person.
      (3) Attribution of ownership
        For purposes of subsection (b)(2) - 
        (A) Interests held by partnerships, etc.
          United States real property interests held by a partnership,
        trust, or estate shall be treated as owned proportionately by
        its partners or beneficiaries.
        (B) Interests held by family members
          United States real property interests held by the spouse or
        any minor child of an individual shall be treated as owned by
        such individual.
      (4) Time and manner of filing return
        All returns required to be made under this section shall be
      made at such time and in such manner as the Secretary shall by
      regulations prescribe.
    (d) Special rule for United States interest and Virgin Islands
      interest
      A nonresident alien individual or foreign corporation subject to
    tax under section 897(a) (and any person required to withhold tax
    under section 1445) shall pay any tax and file any return required
    by this title - 
        (1) to the United States, in the case of any interest in real
      property located in the United States and an interest (other than
      an interest solely as a creditor) in a domestic corporation (with
      respect to the United States) described in section
      897(c)(1)(A)(ii), and
        (2) to the Virgin Islands, in the case of any interest in real
      property located in the Virgin Islands and an interest (other
      than an interest solely as a creditor) in a domestic corporation
      (with respect to the Virgin Islands) described in section
      897(c)(1)(A)(ii).

-SOURCE-
    (Added Pub. L. 96-499, title XI, Sec. 1123(a), Dec. 5, 1980, 94
    Stat. 2687; amended Pub. L. 97-34, title VIII, Sec. 831(a)(3), (e),
    Aug. 13, 1981, 95 Stat. 352, 354; Pub. L. 98-369, div. A, title I,
    Sec. 129(b)(1), July 18, 1984, 98 Stat. 659; Pub. L. 99-514, title
    XVIII, Sec. 1810(f)(7), Oct. 22, 1986, 100 Stat. 2828.)

-MISC1-
                                AMENDMENTS                            
      1986 - Subsec. (d). Pub. L. 99-514 inserted "(and any person
    required to withhold tax under section 1445)" after "section
    897(a)".
      1984 - Pub. L. 98-369 amended section generally, inserting in
    section catchline "foreign persons holding direct investments in"
    and substituting in text provisions concerning returns with respect
    to foreign persons holding direct investments in United States real
    property for provisions concerning returns with respect to United
    States real property interests.
      1981 - Subsec. (b)(4)(C). Pub. L. 97-34, Sec. 831(e), substituted
    "For purposes of determining whether an entity to which this
    subsection applies has a substantial investor in United States real
    property, the assets of any person shall include the person's pro
    rata share of the United States real property interest held by any
    corporation (whether domestic or foreign) if the person's pro rata
    share of the United States real property interests exceeded
    $50,000" for "The assets of any entity to which this subsection
    applies shall include its pro rata share of the United States real
    property interests held by any corporation in which the entity is a
    substantial investor in United States real property".
      Subsec. (f). Pub. L. 97-34, Sec. 831(a)(3), added subsec. (f).

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 effective, except as otherwise
    provided, as if included in the provisions of the Tax Reform Act of
    1984, Pub. L. 98-369, div. A, to which such amendment relates, see
    section 1881 of Pub. L. 99-514, set out as a note under section 48
    of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Section 129(c)(2) of Pub. L. 98-369 provided that: "The
    amendments made by subsection (b) [amending this section] shall
    apply to calendar year 1980 and subsequent calendar years."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable to dispositions after June
    18, 1980, in taxable years ending after such date, see section
    831(i) of Pub. L. 97-34, set out as a note under section 897 of
    this title.

                              EFFECTIVE DATE                          
      Section applicable to 1980 and subsequent calendar years, with
    1980 being treated as beginning on June 19, 1980, and ending on
    Dec. 31, 1980, see section 1125(b) of Pub. L. 96-499, set out as a
    note under section 897 of this title.

-End-

-CITE-
    26 USC Sec. 6039D                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039D. Returns and records with respect to certain fringe
      benefit plans

-STATUTE-
    (a) In general
      Every employer maintaining a specified fringe benefit plan during
    any year beginning after December 31, 1984, for any portion of
    which the applicable exclusion applies, shall file a return (at
    such time and in such manner as the Secretary shall by regulations
    prescribe) with respect to such plan showing for such year - 
        (1) the number of employees of the employer,
        (2) the number of employees of the employer eligible to
      participate under the plan,
        (3) the number of employees participating under the plan,
        (4) the total cost of the plan during the year,
        (5) the name, address, and taxpayer identification number of
      the employer and the type of business in which the employer is
      engaged, and
        (6) the number of highly compensated employees among the
      employees described in paragraphs (1), (2), and (3).
    (b) Recordkeeping requirement
      Each employer maintaining a specified fringe benefit plan during
    any year shall keep such records as may be necessary for purposes
    of determining whether the requirements of the applicable exclusion
    are met.
    (c) Additional information when required by the Secretary
      Any employer - 
        (1) who maintains a specified fringe benefit plan during any
      year for which a return is required under subsection (a), and
        (2) who is required by the Secretary to file an additional
      return for such year,

    shall file such additional return. Such additional return shall be
    filed at such time and in such manner as the Secretary shall
    prescribe and shall contain such information as the Secretary shall
    prescribe. The Secretary may require returns under this subsection
    only from a representative group of employers.
    (d) Definitions and special rules
      For purposes of this section - 
      (1) Specified fringe benefit plan
        The term "specified fringe benefit plan" means any plan under
      section 79, 105, 106, 120, 125, 127, 129, or 137.
      (2) Applicable exclusion
        The term "applicable exclusion" means, with respect to any
      specified fringe benefit plan, the section specified under
      paragraph (1) under which benefits under such plan are excludable
      from gross income.
      (3) Special rule for multiemployer plans
        In the case of a multiemployer plan, the plan shall be required
      to provide any information required by this section which the
      Secretary determines, on the basis of the agreement between the
      plan and employer, is held by the plan (and not the employer).

-SOURCE-
    (Added Pub. L. 98-611, Sec. 1(d)(1), Oct. 31, 1984, 98 Stat. 3176;
    amended Pub. L. 99-514, title XI, Sec. 1151(h), title XVIII, Sec.
    1879(d)(1), Oct. 22, 1986, 100 Stat. 2507, 2906; Pub. L. 100-647,
    title I, Sec. 1011B(a)(24), title III, Sec. 3021(a)(15)(A), Nov.
    10, 1988, 102 Stat. 3486, 3631; Pub. L. 101-508, title XI, Sec.
    11704(a)(24), Nov. 5, 1990, 104 Stat. 1388-519; Pub. L. 105-34,
    title XVI, Sec. 1601(h)(2)(D)(iii), Aug. 5, 1997, 111 Stat. 1092.)

-COD-
                               CODIFICATION                           
      Another section 6039D, added Pub. L. 98-612, Sec. 1(b)(1), Oct.
    31, 1984, 98 Stat. 3180, also related to returns and records with
    respect to certain fringe benefits, prior to repeal by Pub. L. 99-
    514, title XVIII, Sec. 1879(d)(2), Oct. 22, 1986, 100 Stat. 2906,
    effective, except as otherwise provided, as if included in the
    provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A,
    to which such repeal relates, see section 1881 of Pub. L. 99-514,
    set out as a note under section 48 of this title.

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (d)(1). Pub. L. 105-34 substituted "129, or 137"
    for "or 129".
      1990 - Subsec. (d)(3). Pub. L. 101-508 substituted "the
    employer)." for "the employer)".
      1988 - Subsec. (c). Pub. L. 100-647, Sec. 1011B(a)(24), amended
    directory language of Pub. L. 99-514, Sec. 1151(h)(3), see 1986
    Amendment note below.
      Subsec. (d). Pub. L. 100-647, Sec. 3021(a)(15)(A)(ii), inserted
    "and special rules" after "Definitions" in heading.
      Subsec. (d)(3). Pub. L. 100-647, Sec. 3021(a)(15)(A)(i), added
    par. (3).
      1986 - Subsec. (a)(6). Pub. L. 99-514, Sec. 1151(h)(2), added
    par. (6).
      Subsec. (c). Pub. L. 99-514, Sec. 1151(h)(3), as amended by Pub.
    L. 100-647, Sec. 1011B(a)(24), inserted at end "The Secretary may
    require returns under this subsection only from a representative
    group of employers."
      Subsec. (d). Pub. L. 99-514, Sec. 1151(h)(1), amended subsec. (d)
    generally. Prior to amendment, par. (1) defined a specified fringe
    benefit plan as (A) any qualified group legal services plan (as
    defined in section 120), (B) any cafeteria plan (as defined in
    section 125), and (C) any educational assistance plan (as defined
    in section 127), and par. (2) defined "applicable exclusion" as
    meaning (A) section 120 in the case of a qualified legal group
    services plan, (B) section 125 in the case of a cafeteria plan, and
    (C) section 127 in the case of an educational assistance plan.
      Pub. L. 99-514, Sec. 1879(d)(1), in amending subsec. (d)
    generally, added subpars. (1)(A) and (2)(A). Former subpars. (1)(A)
    and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and
    (C) and (2)(B) and (C), respectively.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective as if included in the
    provisions of the Small Business Job Protection Act of 1996, Pub.
    L. 104-188, to which it relates, see section 1601(j) of Pub. L. 105-
    34, set out as a note under section 23 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by section 1011B(a)(24) of Pub. L. 100-647 effective,
    except as otherwise provided, as if included in the provision of
    the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
    relates, see section 1019(a) of Pub. L. 100-647, set out as a note
    under section 1 of this title.
      Section 3021(a)(15)(B) of Pub. L. 100-647 provided that: "The
    amendments made by this paragraph [amending this section] shall
    apply to years beginning after 1984."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1151(h) of Pub. L. 99-514 applicable to
    years beginning after Dec. 31, 1988, with certain qualifications
    and exceptions, see section 1151(k) of Pub. L. 99-514, as amended,
    set out as a note under section 79 of this title.
      Amendment by section 1879(d)(1) of Pub. L. 99-514 effective,
    except as otherwise provided, as if included in the provisions of
    the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
    amendment relates, see section 1881 of Pub. L. 99-514, set out as a
    note under section 48 of this title.

                              EFFECTIVE DATE                          
      Section effective Jan. 1, 1985, see section 1(g)(2) of Pub. L. 98-
    611, set out as an Effective Date of 1984 Amendment note under
    section 127 of this title.

    NONENFORCEMENT OF AMENDMENT MADE BY SECTION 1151 OF PUB. L. 99-514
                           FOR FISCAL YEAR 1990
      No monies appropriated by Pub. L. 101-136 to be used to implement
    or enforce section 1151 of Pub. L. 99-514 or the amendments made by
    such section, see section 528 of Pub. L. 101-136, set out as a note
    under section 89 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-

-CITE-
    26 USC Sec. 6039E                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039E. Information concerning resident status

-STATUTE-
    (a) General rule
      Notwithstanding any other provision of law, any individual who - 
        (1) applies for a United States passport (or a renewal
      thereof), or
        (2) applies to be lawfully accorded the privilege of residing
      permanently in the United States as an immigrant in accordance
      with the immigration laws,

    shall include with any such application a statement which includes
    the information described in subsection (b).
    (b) Information to be provided
      Information required under subsection (a) shall include - 
        (1) the taxpayer's TIN (if any),
        (2) in the case of a passport applicant, any foreign country in
      which such individual is residing,
        (3) in the case of an individual seeking permanent residence,
      information with respect to whether such individual is required
      to file a return of the tax imposed by chapter 1 for such
      individual's most recent 3 taxable years, and
        (4) such other information as the Secretary may prescribe.
    (c) Penalty
      Any individual failing to provide a statement required under
    subsection (a) shall be subject to a penalty equal to $500 for each
    such failure, unless it is shown that such failure is due to
    reasonable cause and not to willful neglect.
    (d) Information to be provided to Secretary
      Notwithstanding any other provision of law, any agency of the
    United States which collects (or is required to collect) the
    statement under subsection (a) shall - 
        (1) provide any such statement to the Secretary, and
        (2) provide to the Secretary the name (and any other
      identifying information) of any individual refusing to comply
      with the provisions of subsection (a).

    Nothing in the preceding sentence shall be construed to require the
    disclosure of information which is subject to section 245A of the
    Immigration and Nationality Act (as in effect on the date of the
    enactment of this sentence).
    (e) Exemption
      The Secretary may by regulations exempt any class of individuals
    from the requirements of this section if he determines that
    applying this section to such individuals is not necessary to carry
    out the purposes of this section.

-SOURCE-
    (Added Pub. L. 99-514, title XII, Sec. 1234(a)(1), Oct. 22, 1986,
    100 Stat. 2565; amended Pub. L. 100-647, title I, Sec. 1012(o),
    Nov. 10, 1988, 102 Stat. 3515.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 245A of the Immigration and Nationality Act, referred to
    in subsec. (d), is classified to section 1255a of Title 8, Aliens
    and Nationality.
      The date of the enactment of this sentence, referred to in
    subsec. (d), is the date of enactment of Pub. L. 100-647, which was
    approved Nov. 10, 1988.

-MISC1-
                                AMENDMENTS                            
      1988 - Subsec. (d). Pub. L. 100-647 inserted sentence at end
    relating to disclosure of information subject to section 245A of
    the Immigration and Nationality Act.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.

                              EFFECTIVE DATE                          
      Section 1234(a)(3) of Pub. L. 99-514 provided that: "The
    amendments made by this subsection [enacting this section] shall
    apply to applications submitted after December 31, 1987 (or, if
    earlier, the effective date which shall not be earlier than January
    1, 1987) of the initial regulations issued under section 6039E of
    the Internal Revenue Code of 1986 as added by this subsection)."

-End-

-CITE-
    26 USC Sec. 6039F                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039F. Notice of large gifts received from foreign persons

-STATUTE-
    (a) In general
      If the value of the aggregate foreign gifts received by a United
    States person (other than an organization described in section
    501(c) and exempt from tax under section 501(a)) during any taxable
    year exceeds $10,000, such United States person shall furnish (at
    such time and in such manner as the Secretary shall prescribe) such
    information as the Secretary may prescribe regarding each foreign
    gift received during such year.
    (b) Foreign gift
      For purposes of this section, the term "foreign gift" means any
    amount received from a person other than a United States person
    which the recipient treats as a gift or bequest. Such term shall
    not include any qualified transfer (within the meaning of section
    2503(e)(2)) or any distribution properly disclosed in a return
    under section 6048(c).
    (c) Penalty for failure to file information
      (1) In general
        If a United States person fails to furnish the information
      required by subsection (a) with respect to any foreign gift
      within the time prescribed therefor (including extensions) - 
          (A) the tax consequences of the receipt of such gift shall be
        determined by the Secretary, and
          (B) such United States person shall pay (upon notice and
        demand by the Secretary and in the same manner as tax) an
        amount equal to 5 percent of the amount of such foreign gift
        for each month for which the failure continues (not to exceed
        25 percent of such amount in the aggregate).
      (2) Reasonable cause exception
        Paragraph (1) shall not apply to any failure to report a
      foreign gift if the United States person shows that the failure
      is due to reasonable cause and not due to willful neglect.
    (d) Cost-of-living adjustment
      In the case of any taxable year beginning after December 31,
    1996, the $10,000 amount under subsection (a) shall be increased by
    an amount equal to the product of such amount and the cost-of-
    living adjustment for such taxable year under section 1(f)(3),
    except that subparagraph (B) thereof shall be applied by
    substituting "1995" for "1992".
    (e) Regulations
      The Secretary shall prescribe such regulations as may be
    necessary or appropriate to carry out the purposes of this section.

-SOURCE-
    (Added Pub. L. 104-188, title I, Sec. 1905(a), Aug. 20, 1996, 110
    Stat. 1913.)

-STATAMEND-
    ADJUSTMENT OF AGGREGATE GIFT THRESHOLD FOR TAXABLE YEARS BEGINNING
                                  IN 2007
      For adjustment of aggregate gift threshold for purposes of
    triggering reporting requirement under this section for taxable
    years beginning in 2007, see section 3.36 of Revenue Procedure 2006-
    53, set out as a note under section 1 of this title.

-COD-
                               CODIFICATION                           
      Another section 6039F was renumbered section 6039G of this title.

-MISC1-
                              EFFECTIVE DATE                          
      Section 1905(c) of Pub. L. 104-188 provided that: "The amendments
    made by this section [enacting this section] shall apply to amounts
    received after the date of the enactment of this Act [Aug. 20,
    1996] in taxable years ending after such date."

-End-

-CITE-
    26 USC Sec. 6039G                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039G. Information on individuals losing United States
      citizenship

-STATUTE-
    (a) In general
      Notwithstanding any other provision of law, any individual to
    whom section 877(b) applies for any taxable year shall provide a
    statement for such taxable year which includes the information
    described in subsection (b).
    (b) Information to be provided
      Information required under subsection (a) shall include - 
        (1) the taxpayer's TIN,
        (2) the mailing address of such individual's principal foreign
      residence,
        (3) the foreign country in which such individual is residing,
        (4) the foreign country of which such individual is a citizen,
        (5) information detailing the income, assets, and liabilities
      of such individual,
        (6) the number of days during any portion of which that the
      individual was physically present in the United States during the
      taxable year, and
        (7) such other information as the Secretary may prescribe.
    (c) Penalty
      If - 
        (1) an individual is required to file a statement under
      subsection (a) for any taxable year, and
        (2) fails to file such a statement with the Secretary on or
      before the date such statement is required to be filed or fails
      to include all the information required to be shown on the
      statement or includes incorrect information,

    such individual shall pay a penalty of $10,000 unless it is shown
    that such failure is due to reasonable cause and not to willful
    neglect.
    (d) Information to be provided to Secretary
      Notwithstanding any other provision of law - 
        (1) any Federal agency or court which collects (or is required
      to collect) the statement under subsection (a) shall provide to
      the Secretary - 
          (A) a copy of any such statement, and
          (B) the name (and any other identifying information) of any
        individual refusing to comply with the provisions of subsection
        (a),

        (2) the Secretary of State shall provide to the Secretary a
      copy of each certificate as to the loss of American nationality
      under section 358 of the Immigration and Nationality Act which is
      approved by the Secretary of State, and
        (3) the Federal agency primarily responsible for administering
      the immigration laws shall provide to the Secretary the name of
      each lawful permanent resident of the United States (within the
      meaning of section 7701(b)(6)) whose status as such has been
      revoked or has been administratively or judicially determined to
      have been abandoned.

    Notwithstanding any other provision of law, not later than 30 days
    after the close of each calendar quarter, the Secretary shall
    publish in the Federal Register the name of each individual losing
    United States citizenship (within the meaning of section 877(a))
    with respect to whom the Secretary receives information under the
    preceding sentence during such quarter.

-SOURCE-
    (Added Pub. L. 104-191, title V, Sec. 512(a), Aug. 21, 1996, 110
    Stat. 2100, Sec. 6039F; renumbered Sec. 6039G, Pub. L. 105-34,
    title XVI, Sec. 1602(h)(1), Aug. 5, 1997, 111 Stat. 1096; amended
    Pub. L. 108-357, title VIII, Sec. 804(e), Oct. 22, 2004, 118 Stat.
    1572.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 358 of the Immigration and Nationality Act, referred to
    in subsec. (d)(2), is classified to section 1501 of Title 8, Aliens
    and Nationality.

-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (a). Pub. L. 108-357, Sec. 804(e)(1), reenacted
    heading without change and amended text of subsec. (a) generally.
    Prior to amendment, text read as follows: "Notwithstanding any
    other provision of law, any individual who loses United States
    citizenship (within the meaning of section 877(a)) shall provide a
    statement which includes the information described in subsection
    (b). Such statement shall be - 
        "(1) provided not later than the earliest date of any act
      referred to in subsection (c), and
        "(2) provided to the person or court referred to in subsection
      (c) with respect to such act."
      Subsec. (b). Pub. L. 108-357, Sec. 804(e)(2), reenacted heading,
    introductory provisions, and pars. (1) to (4) without change, in
    par. (5), substituted "information detailing the income, assets,
    and liabilities of such individual," for "in the case of an
    individual having a net worth of at least the dollar amount
    applicable under section 877(a)(2)(B), information detailing the
    assets and liabilities of such individual, and", added par. (6),
    and redesignated former par. (6) as (7).
      Subsec. (c). Pub. L. 108-357, Sec. 804(e)(4), redesignated
    subsec. (d) as (c) and struck out heading and text of former
    subsec. (c). Text read as follows: "For purposes of this section,
    the acts referred to in this subsection are - 
        "(1) the individual's renunciation of his United States
      nationality before a diplomatic or consular officer of the United
      States pursuant to paragraph (5) of section 349(a) of the
      Immigration and Nationality Act (8 U.S.C. 1481(a)(5)),
        "(2) the individual's furnishing to the United States
      Department of State a signed statement of voluntary
      relinquishment of United States nationality confirming the
      performance of an act of expatriation specified in paragraph (1),
      (2), (3), or (4) of section 349(a) of the Immigration and
      Nationality Act (8 U.S.C. 1481(a)(1)-(4)),
        "(3) the issuance by the United States Department of State of a
      certificate of loss of nationality to the individual, or
        "(4) the cancellation by a court of the United States of a
      naturalized citizen's certificate of naturalization."
      Subsec. (d). Pub. L. 108-357, Sec. 804(e)(4), redesignated
    subsec. (e) as (d). Former subsec. (d) redesignated (c).
      Pub. L. 108-357, Sec. 804(e)(3), reenacted heading without change
    and amended text of subsec. (d) generally. Prior to amendment, text
    read as follows: "Any individual failing to provide a statement
    required under subsection (a) shall be subject to a penalty for
    each year (of the 10-year period beginning on the date of loss of
    United States citizenship) during any portion of which such failure
    continues in an amount equal to the greater of - 
        "(1) 5 percent of the tax required to be paid under section 877
      for the taxable year ending during such year, or
        "(2) $1,000,
    unless it is shown that such failure is due to reasonable cause and
    not to willful neglect."
      Subsec. (e). Pub. L. 108-357, Sec. 804(e)(4), redesignated
    subsec. (e) as (d).
      Subsec. (f). Pub. L. 108-357, Sec. 804(e)(4), struck out heading
    and text of subsec. (f). Text read as follows: "In lieu of applying
    the last sentence of subsection (a), any individual who is required
    to provide a statement under this section by reason of section
    877(e)(1) shall provide such statement with the return of tax
    imposed by chapter 1 for the taxable year during which the event
    described in such section occurs."
      Subsec. (g). Pub. L. 108-357, Sec. 804(e)(4), struck out heading
    and text of subsec. (g). Text read as follows: "The Secretary may
    by regulations exempt any class of individuals from the
    requirements of this section if he determines that applying this
    section to such individuals is not necessary to carry out the
    purposes of this section."
      1997 - Pub. L. 105-34 renumbered section 6039F as this section.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to individuals who
    expatriate after June 3, 2004, see section 804(f) of Pub. L. 108-
    357, set out as a note under section 877 of this title.

                              EFFECTIVE DATE                          
      For special rule relating to application of this section to
    certain individuals who performed an act of expatriation specified
    in section 1481(a)(1)-(4) of Title 8, Aliens and Nationality,
    before Feb. 6, 1995, see section 511(g)(3) of Pub. L. 104-191, set
    out as an Effective Date of 1996 Amendment note under section 877
    of this title.
      Section 512(c) of Pub. L. 104-191 provided that: "The amendments
    made by this section [enacting this section] shall apply to - 
        "(1) individuals losing United States citizenship (within the
      meaning of section 877 of the Internal Revenue Code of 1986) on
      or after February 6, 1995, and
        "(2) long-term residents of the United States with respect to
      whom an event described in subparagraph (A) or (B) of section
      877(e)(1) of such Code occurs on or after such date.
    In no event shall any statement required by such amendments be due
    before the 90th day after the date of the enactment of this Act
    [Aug. 21, 1996]."

-End-

-CITE-
    26 USC Sec. 6039H                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039H. Information with respect to Alaska Native Settlement
      Trusts and sponsoring Native Corporations

-STATUTE-
    (a) Requirement
      The fiduciary of an electing Settlement Trust (as defined in
    section 646(h)(1)) shall include with the return of income of the
    trust a statement containing the information required under
    subsection (c).
    (b) Application with other requirements
      The filing of any statement under this section shall be in lieu
    of the reporting requirements under section 6034A to furnish any
    statement to a beneficiary regarding amounts distributed to such
    beneficiary (and such other reporting rules as the Secretary deems
    appropriate).
    (c) Required information
      The information required under this subsection shall include - 
        (1) the amount of distributions made during the taxable year to
      each beneficiary,
        (2) the treatment of such distribution under the applicable
      provision of section 646, including the amount that is excludable
      from the recipient beneficiary's gross income under section 646,
      and
        (3) the amount (if any) of any distribution during such year
      that is deemed to have been made by the sponsoring Native
      Corporation (as defined in section 646(h)(5)).
    (d) Sponsoring Native Corporation
      (1) In general
        The electing Settlement Trust shall, on or before the date on
      which the statement under subsection (a) is required to be filed,
      furnish such statement to the sponsoring Native Corporation (as
      so defined).
      (2) Distributees
        The sponsoring Native Corporation shall furnish each recipient
      of a distribution described in section 646(e)(3) a statement
      containing the amount deemed to have been distributed to such
      recipient by such corporation for the taxable year.

-SOURCE-
    (Added Pub. L. 107-16, title VI, Sec. 671(b), June 7, 2001, 115
    Stat. 147.)

-STATAMEND-
                          TERMINATION OF SECTION                      
      For termination of section by section 901 of Pub. L. 107-16, see
    Effective and Termination Dates note below.

-MISC1-
                      EFFECTIVE AND TERMINATION DATES                  
      Section applicable to taxable years ending after June 7, 2001,
    and to contributions made to electing Settlement Trusts for such
    year or any subsequent year, see section 671(d) of Pub. L. 107-16,
    set out as a note under section 646 of this title.
      Section inapplicable to taxable, plan, or limitation years
    beginning after Dec. 31, 2010, and the Internal Revenue Code of
    1986 to be applied and administered to such years as if it had
    never been enacted, see section 901 of Pub. L. 107-16, set out as
    an Effective and Termination Dates of 2001 Amendment note under
    section 1 of this title.

-End-

-CITE-
    26 USC Sec. 6039I                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6039I. Returns and records with respect to employer-owned life
      insurance contracts

-STATUTE-
    (a) In general
      Every applicable policyholder owning 1 or more employer-owned
    life insurance contracts issued after the date of the enactment of
    this section shall file a return (at such time and in such manner
    as the Secretary shall by regulations prescribe) showing for each
    year such contracts are owned - 
        (1) the number of employees of the applicable policyholder at
      the end of the year,
        (2) the number of such employees insured under such contracts
      at the end of the year,
        (3) the total amount of insurance in force at the end of the
      year under such contracts,
        (4) the name, address, and taxpayer identification number of
      the applicable policyholder and the type of business in which the
      policyholder is engaged, and
        (5) that the applicable policyholder has a valid consent for
      each insured employee (or, if all such consents are not obtained,
      the number of insured employees for whom such consent was not
      obtained).
    (b) Recordkeeping requirement
      Each applicable policyholder owning 1 or more employer-owned life
    insurance contracts during any year shall keep such records as may
    be necessary for purposes of determining whether the requirements
    of this section and section 101(j) are met.
    (c) Definitions
      Any term used in this section which is used in section 101(j)
    shall have the same meaning given such term by section 101(j).

-SOURCE-
    (Added Pub. L. 109-280, title VIII, Sec. 863(b), Aug. 17, 2006, 120
    Stat. 1023.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The date of the enactment of this section, referred to in subsec.
    (a), is the date of enactment of Pub. L. 109-280, which was
    approved Aug. 17, 2006.

-MISC1-
                              EFFECTIVE DATE                          
      Section applicable to life insurance contracts issued after Aug.
    17, 2006, except for a contract issued after such date pursuant to
    an exchange described in section 1035 of this title for a contract
    issued on or prior to that date, and any material change to cause
    the contract to be treated as a new contract, with exception in the
    case of a master contract, see section 863(d) of Pub. L. 109-280,
    set out as an Effective Date of 2006 Amendment note under section
    101 of this title.

-End-

-CITE-
    26 USC Sec. 6040                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart A - Information Concerning Persons Subject to Special
                 Provisions                        

-HEAD-
    Sec. 6040. Cross references

-STATUTE-
          (1) For the notice required of persons acting in a fiduciary
        capacity for taxpayers or for transferees, see sections 6212,
        6901(g), and 6903.
          (2) For application by fiduciary for determination of tax and
        discharge from personal liability therefor, see section 2204.
          (3) For the notice required of taxpayers for redetermination
        of taxes claimed as credits, see sections 905(c) and 2016.
          (4) For exemption certificates required to be furnished to
        employers by employees, see section 3402(f)(2), (3), (4), and
        (5).
          (5) For receipts, constituting information returns, required
        to be furnished to employees, see section 6051.
          [(6) Repealed. Pub. L. 89-44, title III, Sec. 305(b), June
        21, 1965, 79 Stat. 148]
          (7) For information required with respect to the redemption
        of stamps, see section 6805.
          (8) For the statement required to be filed by a corporation
        expecting a net operating loss carryback or unused excess
        profits credit carryback, see section 6164.
          (9) For the application, which a taxpayer may file for a
        tentative carryback adjustment of income taxes, see section
        6411.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 744, Sec. 6037; renumbered Sec.
    6038, Pub. L. 85-866, title I, Sec. 64(c), Sept. 2, 1958, 72 Stat.
    1656; renumbered Sec. 6039, Pub. L. 86-780, Sec. 6(a), Sept. 14,
    1960, 74 Stat. 1014; renumbered Sec. 6040, Pub. L. 88-272, title
    II, Sec. 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89-
    44, title III, Sec. 305(b), June 21, 1965, 79 Stat. 148; Pub. L.
    91-614, title I, Sec. 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)

-MISC1-
                                AMENDMENTS                            
      1970 - Par. (2). Pub. L. 91-614 substituted "fiduciary" for
    "executor".
      1965 - Par. (6). Pub. L. 89-44 struck out par. (6) which cross
    referred to section 4234 of this title.

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by Pub. L. 91-614 applicable with respect to decedents
    dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
    set out as a note under section 2032 of this title.

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by Pub. L. 89-44 applicable with respect to admissions,
    services, and uses after noon, Dec. 31, 1965, see section 701(b)(1)
    of Pub. L. 89-44, set out as a note under section 4291 of this
    title.

-End-

-CITE-
    26 USC Subpart B - Information Concerning Transactions
           With Other Persons                              01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    SUBPART B - INFORMATION CONCERNING TRANSACTIONS WITH OTHER PERSONS

-MISC1-
    Sec.                                                     
    6041.       Information at source.                                
    6041A.      Returns regarding payments of remuneration for
                 services and direct sales.(!1)                        
    6042.       Returns regarding payments of dividends and corporate
                 earnings and profits.                                
    6043.       Liquidating, etc., transactions.                      
    6043A.      Returns relating to taxable mergers and acquisitions. 
    6044.       Returns regarding payments of patronage dividends.    
    6045.       Returns of brokers.                                   
    6046.       Returns as to organization or reorganization of
                 foreign corporations and as to acquisitions of their
                 stock.                                               
    6046A.      Returns as to interests in foreign partnerships.      
    6047.       Information relating to certain trusts and annuity
                 plans.                                               
    6048.       Information with respect to certain foreign trusts.   
    6049.       Returns regarding payments of interest.               
    [6050.      Repealed.]                                            
    6050A.      Reporting requirements of certain fishing boat
                 operators.                                           
    6050B.      Returns relating to unemployment compensation.        
    [6050C.     Repealed.]                                            
    6050D.      Returns relating to energy grants and financing.      
    6050E.      State and local income tax refunds.                   
    6050F.      Returns relating to social security benefits.         
    6050G.      Returns relating to certain railroad retirement
                 benefits.                                            
    6050H.      Returns relating to mortgage interest received in
                 trade or business from individuals.                  
    6050I.      Returns relating to cash received in trade or
                 business, etc..(!2)                                   
    6050J.      Returns relating to foreclosures and abandonments of
                 security.                                            
    6050K.      Returns relating to exchanges of certain partnership
                 interests.                                           
    6050L.      Returns relating to certain donated property.         
    6050M.      Returns relating to persons receiving contracts from
                 Federal executive agencies.                          
    6050N.      Returns regarding payments of royalties.              
    6050P.      Returns relating to the cancellation of indebtedness
                 by certain entities.                                 
    6050Q.      Certain long-term care benefits.                      
    6050R.      Returns relating to certain purchases of fish.        
    6050S.      Returns relating to higher education tuition and
                 related expenses.                                    
    6050T.      Returns relating to credit for health insurance costs
                 of eligible individuals.                             
    6050U.      Charges or payments for qualified long-term care
                 insurance contracts under combined arrangements.     
    6050V.      Returns relating to applicable insurance contracts in
                 which certain exempt organizations hold interests.   

                                AMENDMENTS                            
      2006 - Pub. L. 109-280, title XII, Sec. 1211(a)(2), Aug. 17,
    2006, 120 Stat. 1073, which directed the amendment of the analysis
    for subpart B of part III of subchapter A of chapter 61 by adding
    item 6050V, without specifying the act to be amended, was executed
    by adding item 6050V to this analysis, which is part of chapter 61
    of the Internal Revenue Code of 1986, to reflect the probable
    intent of Congress.
      Pub. L. 109-280, title VIII, Sec. 844(d)(3), Aug. 17, 2006, 120
    Stat. 1013, added item 6050U.
      2004 - Pub. L. 108-357, title VIII, Sec. 882(c)(2), Oct. 22,
    2004, 118 Stat. 1630, which directed amendment of the analysis for
    subpart A of part II of subchapter A of chapter 61 of this title by
    substituting "Returns relating to certain donated property" for
    "Returns relating to certain dispositions of donated property" in
    item 6050L, was executed by making the substitution in item 6050L
    in the analysis for this subpart, to reflect the probable intent of
    Congress.
      Pub. L. 108-357, title VIII, Sec. 805(c), Oct. 22, 2004, 118
    Stat. 1574, added item 6043A.
      2002 - Pub. L. 107-210, div. A, title II, Sec. 202(d)(2), Aug. 6,
    2002, 116 Stat. 963, added item 6050T.
      1998 - Pub. L. 105-206, title VI, Sec. 6018(a), July 22, 1998,
    112 Stat. 822, amended directory language of Pub. L. 104-188, Sec.
    1116(b)(2). See 1996 Amendment note below.
      1997 - Pub. L. 105-34, title II, Sec. 201(c)(3), Aug. 5, 1997,
    111 Stat. 805, added item 6050S.
      Pub. L. 105-34, title XVI, Sec. 1601(a)(2), Aug. 5, 1997, 111
    Stat. 1086, provided that amendment made by section 1116(b)(2)(C)
    of Pub. L. 104-188 shall be applied as if the reference to chapter
    68 were a reference to chapter 61. See 1996 Amendment note below.
      1996 - Pub. L. 104-191, title III, Sec. 323(c), Aug. 21, 1996,
    110 Stat. 2063, added item 6050Q.
      Pub. L. 104-188, title I, Sec. 1116(b)(2)(C), Aug. 20, 1996, 110
    Stat. 1764, as amended by Pub. L. 105-206, title VI, Sec. 6018(a),
    July 22, 1998, 112 Stat. 822, added item 6050R. See 1997 Amendment
    note above.
      Pub. L. 104-188, title I, Secs. 1704(t)(18), 1901(c)(2), Aug. 20,
    1996, 110 Stat. 1764, 1888, 1908, substituted "Liquidating," for
    "Liquidating;" in item 6043 and "Information with respect" for
    "Returns as" in item 6048 and added item 6050R.
      Pub. L. 104-134, title III, Sec. 31001(m)(2)(D)(iii), Apr. 26,
    1996, 110 Stat. 1321-369, struck out "financial" before "entities"
    in item 6050P.
      1994 - Pub. L. 103-322, title II, Sec. 20415(b)(4), Sept. 13,
    1994, 108 Stat. 1833, substituted "business, etc." for "business"
    in item 6050I.
      1993 - Pub. L. 103-66, title XIII, Sec. 13252(c), Aug. 10, 1993,
    107 Stat. 532, added item 6050P.
      1989 - Pub. L. 101-239, title VII, Sec. 7208(b)(3)(C), Dec. 19,
    1989, 103 Stat. 2338, substituted "Liquidating; etc., transactions"
    for "Return regarding corporate dissolution or liquidation" in item
    6043.
      1988 - Pub. L. 100-418, title I, Sec. 1941(b)(3)(B), Aug. 23,
    1988, 102 Stat. 1324, struck out item 6050C "Information regarding
    windfall profit tax on domestic crude oil".
      1986 - Pub. L. 99-514, title XV, Secs. 1522(b), 1523(c), Oct. 22,
    1986, 100 Stat. 2747, 2748, added items 6050M and 6050N.
      1984 - Pub. L. 98-369, div. A, title I, Secs. 145(c), 146(c),
    148(c), 149(c), 155(b)(3), title IV, Sec. 491(d)(58), July 18,
    1984, 98 Stat. 685, 687, 689, 690, 693, 852, struck out "and bond
    purchase" after "trust and annuity" in item 6047 and added items
    6050H to 6050L.
      1983 - Pub. L. 98-76, title II, Sec. 224(b)(2), Aug. 12, 1983, 97
    Stat. 423, added item 6050G.
      Pub. L. 98-21, title I, Sec. 121(f)(4), Apr. 20, 1983, 97 Stat.
    84, added item 6050F.
      1982 - Pub. L. 97-248, title III, Sec. 313(b), title IV, Sec.
    405(c)(1), Sept. 3, 1982, 96 Stat. 603, 670, added items 6046A and
    6050E.
      1980 - Pub. L. 96-223, title I, Sec. 101(d)(2)(B), title II, Sec.
    203(b)(2), Apr. 2, 1980, 94 Stat. 251, 259, added items 6050C and
    6050D.
      1979 - Pub. L. 96-167, Sec. 5(b), Dec. 29, 1979, 93 Stat. 1276,
    struck out item 6050 "Returns relating to certain transfers to
    exempt organizations".
      1978 - Pub. L. 95-600, title I, Sec. 112(c)(2), Nov. 6, 1978, 92
    Stat. 2778, added item 6050B.
      1976 - Pub. L. 94-455, title X, Sec. 1013(e)(5), Oct. 4, 1976, 90
    Stat. 1616, substituted "as to certain foreign trusts" for "as to
    creation of or transfer to certain foreign trusts" in item 6048.
      1969 - Pub. L. 91-172, title I, Sec. 121(e)(2), Dec. 30, 1969, 83
    Stat. 548, added item 6050.
      1962 - Pub. 87-834, Secs. 7(i)(2), 19(g)(1), 20(d)(2), Oct. 16,
    1962, 76 Stat. 989, 1058, 1063, substituted "payments of dividends
    and corporate earnings and profits" for "corporate dividends,
    earnings and profits" in item 6042, substituted "organization or
    reorganization of foreign corporations and as to acquisitions of
    their stock" for "creation or organization, or reorganization, of
    foreign corporations" in item 6046, inserted "payments of" in item
    6044, and added items 6048 and 6049.
      Pub. L. 87-792, Sec. 7(m)(2), Oct. 10, 1962, 76 Stat. 831, added
    item 6047.
      1960 - Pub. L. 86-780, Sec. 7(b), Sept. 14, 1960, 74 Stat. 1016,
    substituted "Returns as to creation or organization, or
    reorganization, of foreign corporations" for "Returns as to
    formation or reorganization of foreign corporations," in item 6046.

-FOOTNOTE-
    (!1) Editorially supplied. Section 6041A added by Pub. L. 97-248
         without corresponding amendment of subpart analysis.

    (!2) So in original.

-End-

-CITE-
    26 USC Sec. 6041                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6041. Information at source

-STATUTE-
    (a) Payments of $600 or more
      All persons engaged in a trade or business and making payment in
    the course of such trade or business to another person, of rent,
    salaries, wages, premiums, annuities, compensations, remunerations,
    emoluments, or other fixed or determinable gains, profits, and
    income (other than payments to which section 6042(a)(1),
    6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than
    payments with respect to which a statement is required under the
    authority of section 6042(a)(2), 6044(a)(2), or 6045), of $600 or
    more in any taxable year, or, in the case of such payments made by
    the United States, the officers or employees of the United States
    having information as to such payments and required to make returns
    in regard thereto by the regulations hereinafter provided for,
    shall render a true and accurate return to the Secretary, under
    such regulations and in such form and manner and to such extent as
    may be prescribed by the Secretary, setting forth the amount of
    such gains, profits, and income, and the name and address of the
    recipient of such payment.
    (b) Collection of foreign items
      In the case of collections of items (not payable in the United
    States) of interest upon the bonds of foreign countries and
    interest upon the bonds of and dividends from foreign corporations
    by any person undertaking as a matter of business or for profit the
    collection of foreign payments of such interest or dividends by
    means of coupons, checks, or bills of exchange, such person shall
    make a return according to the forms or regulations prescribed by
    the Secretary, setting forth the amount paid and the name and
    address of the recipient of each such payment.
    (c) Recipient to furnish name and address
      When necessary to make effective the provisions of this section,
    the name and address of the recipient of income shall be furnished
    upon demand of the person paying the income.
    (d) Statements to be furnished to persons with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each person with respect to whom such a return is
    required a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the aggregate amount of payments to the person required to
      be shown on the return.

    The written statement required under the preceding sentence shall
    be furnished to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made. To the extent provided in regulations
    prescribed by the Secretary, this subsection shall also apply to
    persons required to make returns under subsection (b).
    (e) Section does not apply to certain tips
      This section shall not apply to tips with respect to which
    section 6053(a) (relating to reporting of tips) applies.
    (f) Section does not apply to certain health arrangements
      This section shall not apply to any payment for medical care (as
    defined in section 213(d)) made under - 
        (1) a flexible spending arrangement (as defined in section
      106(c)(2)), or
        (2) a health reimbursement arrangement which is treated as
      employer-provided coverage under an accident or health plan for
      purposes of section 106.
    (g) Nonqualified deferred compensation
      Subsection (a) shall apply to - 
        (1) any deferrals for the year under a nonqualified deferred
      compensation plan (within the meaning of section 409A(d)),
      whether or not paid, except that this paragraph shall not apply
      to deferrals which are required to be reported under section
      6051(a)(13) (without regard to any de minimis exception), and
        (2) any amount includible under section 409A and which is not
      treated as wages under section 3401(a).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 745; Pub. L. 87-834, Sec. 19(f),
    Oct. 16, 1962, 76 Stat. 1058; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600, title
    V, Sec. 501(b), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97-34, title
    VII, Sec. 723(b)(1), Aug. 13, 1981, 95 Stat. 344; Pub. L. 97-248,
    title III, Sec. 309(b)(1), Sept. 3, 1982, 96 Stat. 595; Pub. L. 98-
    369, div. A, title VII, Sec. 722(h)(4)(B), July 18, 1984, 98 Stat.
    976; Pub. L. 99-514, title XV, Secs. 1501(c)(1), 1523(b)(2), Oct.
    22, 1986, 100 Stat. 2736, 2748; Pub. L. 104-168, title XII, Sec.
    1201(a)(1), July 30, 1996, 110 Stat. 1469; Pub. L. 108-173, title
    XII, Sec. 1203(a), Dec. 8, 2003, 117 Stat. 2480; Pub. L. 108-357,
    title VIII, Sec. 885(b)(3), Oct. 22, 2004, 118 Stat. 1640.)

-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (g). Pub. L. 108-357 added subsec. (g).
      2003 - Subsec. (f). Pub. L. 108-173 added subsec. (f).
      1996 - Subsec. (d)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      1986 - Subsec. (a). Pub. L. 99-514, Sec. 1523(b)(2), substituted
    "6049(a), or 6050N(a)" for "or 6049(a)".
      Subsec. (d). Pub. L. 99-514, Sec. 1501(c)(1), in amending subsec.
    (d) generally, substituted "information is required" for
    "information is furnished" in heading and, in text, substituted
    references to persons required to make returns for former
    references to persons making returns.
      1984 - Subsec. (a). Pub. L. 98-369 inserted "6047(e),".
      1982 - Subsec. (a). Pub. L. 97-248 substituted "6049(a)" for
    "6049(a)(1)", and "or 6045" for "6045, 6049(a)(2), or 6049(a)(3)".
      1981 - Subsecs. (d), (e). Pub. L. 97-34 added subsec. (d) and
    redesignated former subsec. (d) as (e).
      1978 - Subsecs. (c), (d). Pub. L. 95-600 added subsec. (d) and
    redesignated subsec. (d) as (c).
      1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary".
      1962 - Subsec. (a). Pub. L. 87-834, Sec. 19(f)(1), substituted
    "(other than payments to which section 6042(a)(1), 6044(a)(1), or
    6049(a)(1) applies, and other than payments with respect to which a
    statement is required under the authority of section 6042(a)(2),
    6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3))" for "other than
    payments described in section 6042(1) or section 6045)".
      Subsec. (c). Pub. L. 87-834, Sec. 19(f)(2), repealed subsec. (c)
    which related to returns of payments of interest by corporations.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to amounts deferred after
    Dec. 31, 2004, with special rules relating to earnings and material
    modifications and exception for nonelective deferred compensation,
    see section 885(d) of Pub. L. 108-357, set out as an Effective Date
    note under section 409A of this title.

                     EFFECTIVE DATE OF 2003 AMENDMENT                 
      Pub. L. 108-173, title XII, Sec. 1203(b), Dec. 8, 2003, 117 Stat.
    2480, provided that: "The amendment made by this section [amending
    this section] shall apply to payments made after December 31,
    2002."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 1201(b) of Pub. L. 104-168 provided that: "The amendments
    made by subsection (a) [amending this section and sections 6041A,
    6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, and 6050N of this
    title] shall apply to statements required to be furnished after
    December 31, 1996 (determined without regard to any extension)."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1501(c)(1) of Pub. L. 99-514 applicable to
    returns the due date for which (determined without regard to
    extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Amendment by section 1523(b)(2) of Pub. L. 99-514 applicable to
    payments made after Dec. 31, 1986, see section 1523(d) of Pub. L.
    99-514, set out as an Effective Date note under section 6050N of
    this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to payments or
    distributions after Dec. 31, 1984, unless the payor elects to have
    such amendment apply to payments or distributions before Jan. 1,
    1985, see section 722(h)(5)(B) of Pub. L. 98-369, set out as a note
    under section 643 of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-248 applicable to amounts paid (or
    treated as paid) after Dec. 31, 1982, see section 309(c) of Pub. L.
    97-248, set out as a note under section 6049 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable to returns and statements
    required to be furnished after Dec. 31, 1981, see section 723(c) of
    Pub. L. 97-34, set out as a note under section 6652 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by Pub. L. 95-600 applicable to payments made after
    Dec. 31, 1978, see section 501(c) of Pub. L. 95-600, set out as a
    note under section 6001 of this title.

                     EFFECTIVE DATE OF 1962 AMENDMENT                 
      Amendment by Pub. L. 87-834 applicable to payments of dividends
    and interest made on or after Jan. 1, 1963, and to payments of
    amounts described in section 6044(b) of this title made on or after
    Jan. 1, 1963. with respect to patronage occurring on or after the
    first day of the first taxable year of the cooperative beginning on
    or after Jan. 1, 1963, see section 19(h) of Pub. L. 87-834, set out
    as a note under section 6042 of this title.

                      ALLOWANCE OF ELECTRONIC 1099'S                  
      Pub. L. 107-147, title IV, Sec. 401, Mar. 9, 2002, 116 Stat. 40,
    provided that: "Any person required to furnish a statement under
    any section of subpart B of part III of subchapter A of chapter 61
    of the Internal Revenue Code of 1986 for any taxable year ending
    after the date of the enactment of this Act [Mar. 9, 2002], may
    electronically furnish such statement (without regard to any first
    class mailing requirement) to any recipient who has consented to
    the electronic provision of the statement in a manner similar to
    the one permitted under regulations issued under section 6051 of
    such Code or in such other manner as provided by the Secretary."

      EMPLOYER'S DUTIES IN CONNECTION WITH RECORDING AND REPORTING OF
                                   TIPS
      Pub. L. 94-455, title XXI, Sec. 2211, Oct. 4, 1976, 90 Stat.
    1905, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100
    Stat. 2095, provided that:
      "(a) Suspension of Rulings. - Until January 1, 1979, the law with
    respect to the duty of an employer under section 6041(a) of the
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] to report
    charge account tips of employees to the Internal Revenue Service
    (other than charge account tips included in statements furnished to
    the employer under section 6053(a) of such Code) shall be
    administered - 
        "(1) without regard to Revenue Rulings 75-400 and 76-231, and
        "(2) in accordance with the manner in which such law was
      administered before the issuance of such rulings.
      "(b) Effective Date. - This section shall take effect on January
    1, 1976."

-End-

-CITE-
    26 USC Sec. 6041A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6041A. Returns regarding payments of remuneration for services
      and direct sales

-STATUTE-
    (a) Returns regarding remuneration for services
      If - 
        (1) any service-recipient engaged in a trade or business pays
      in the course of such trade or business during any calendar year
      remuneration to any person for services performed by such person,
      and
        (2) the aggregate of such remuneration paid to such person
      during such calendar year is $600 or more,

    then the service-recipient shall make a return, according to the
    forms or regulations prescribed by the Secretary, setting forth the
    aggregate amount of such payments and the name and address of the
    recipient of such payments. For purposes of the preceding sentence,
    the term "service-recipient" means the person for whom the service
    is performed.
    (b) Direct sales of $5,000 or more
      (1) In general
        If - 
          (A) any person engaged in a trade or business in the course
        of such trade or business during any calendar year sells
        consumer products to any buyer on a buy-sell basis, a deposit-
        commission basis, or any similar basis which the Secretary
        prescribes by regulations, for resale (by the buyer or any
        other person) in the home or otherwise than in a permanent
        retail establishment, and
          (B) the aggregate amount of the sales to such buyer during
        such calendar year is $5,000 or more,

      then such person shall make a return, according to the forms or
      regulations prescribed by the Secretary, setting forth the name
      and address of the buyer to whom such sales are made.
      (2) Definitions
        For purposes of paragraph (1) - 
        (A) Buy-sell basis
          A transaction is on a buy-sell basis if the buyer performing
        the services is entitled to retain part or all of the
        difference between the price at which the buyer purchases the
        product and the price at which the buyer sells the product as
        part or all of the buyer's remuneration for the services, and
        (B) Deposit-commission basis
          A transaction is on a deposit-commission basis if the buyer
        performing the services is entitled to retain part or all of a
        purchase deposit paid by the consumer in connection with the
        transaction as part or all of the buyer's remuneration for the
        services.
    (c) Certain services not included
      No return shall be required under subsection (a) or (b) if a
    statement with respect to the services is required to be furnished
    under section 6051, 6052, or 6053.
    (d) Applications to governmental units
      (1) Treated as persons
        The term "person" includes any governmental unit (and any
      agency or instrumentality thereof).
      (2) Special rules
        In the case of any payment by a governmental entity or any
      agency or instrumentality thereof - 
          (A) subsection (a) shall be applied without regard to the
        trade or business requirement contained therein, and
          (B) any return under this section shall be made by the
        officer or employee having control of the payment or
        appropriately designated for the purpose of making such return.
      (3) Payments to corporations by Federal executive agencies
        (A) In general
          Notwithstanding any regulation prescribed by the Secretary
        before the date of the enactment of this paragraph, subsection
        (a) shall apply to remuneration paid to a corporation by any
        Federal executive agency (as defined in section 6050M(b)).
        (B) Exception
          Subparagraph (A) shall not apply to - 
            (i) services under contracts described in section
          6050M(e)(3) with respect to which the requirements of section
          6050M(e)(2) are met, and
            (ii) such other services as the Secretary may specify in
          regulations prescribed after the date of the enactment of
          this paragraph.
    (e) Statements to be furnished to persons with respect to whom
      information is required to be furnished
      Every person required to make a return under subsection (a) or
    (b) shall furnish to each person whose name is required to be set
    forth in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) in the case of subsection (a), the aggregate amount of
      payments to the person required to be shown on such return.

    The written statement required under the preceding sentence shall
    be furnished to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was made.
    (f) Recipient to furnish name, address, and identification number;
      inclusion on return
      (1) Furnishing of information
        Any person with respect to whom a return or statement is
      required under this section to be made by another person shall
      furnish to such other person his name, address, and
      identification number at such time and in such manner as the
      Secretary may prescribe by regulations.
      (2) Inclusion on return
        The person to whom an identification number is furnished under
      paragraph (1) shall include such number on any return which such
      person is required to file under this section and to which such
      identification number relates.

-SOURCE-
    (Added Pub. L. 97-248, title III, Sec. 312(a), Sept. 3, 1982, 96
    Stat. 601; amended Pub. L. 104-168, title XII, Sec. 1201(a)(2),
    July 30, 1996, 110 Stat. 1469; Pub. L. 105-34, title X, Sec.
    1022(a), Aug. 5, 1997, 111 Stat. 923.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The date of the enactment of this paragraph, referred to in
    subsec. (d)(3), is the date of enactment of Pub. L. 105-34, which
    was approved Aug. 5, 1997.

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (d)(3). Pub. L. 105-34 added par. (3).
      1996 - Subsec. (e)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1022(b) of Pub. L. 105-34 provided that: "The amendment
    made by this section [amending this section] shall apply to returns
    the due date for which (determined without regard to any extension)
    is more than 90 days after the date of the enactment of this Act
    [Aug. 5, 1997]."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                              EFFECTIVE DATE                          
      Section 312(c) of Pub. L. 97-248 provided that: "The amendments
    made by this section [enacting this section and amending section
    6678 of this title] shall apply to payments and sales made after
    December 31, 1982."

-End-

-CITE-
    26 USC Sec. 6042                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6042. Returns regarding payments of dividends and corporate
      earnings and profits

-STATUTE-
    (a) Requirement of reporting
      (1) In general
        Every person - 
          (A) who makes payments of dividends aggregating $10 or more
        to any other person during any calendar year, or
          (B) who receives payments of dividends as a nominee and who
        makes payments aggregating $10 or more during any calendar year
        to any other person with respect to the dividends so received,

      shall make a return according to the forms or regulations
      prescribed by the Secretary, setting forth the aggregate amount
      of such payments and the name and address of the person to whom
      paid.
      (2) Returns required by the Secretary
        Every person who makes payments of dividends aggregating less
      than $10 to any other person during any calendar year shall, when
      required by the Secretary, make a return setting forth the
      aggregate amount of such payments, and the name and address of
      the person to whom paid.
    (b) Dividend defined
      (1) General rule
        For purposes of this section, the term "dividend" means - 
          (A) any distribution by a corporation which is a dividend (as
        defined in section 316); and
          (B) any payment made by a stockbroker to any person as a
        substitute for a dividend (as so defined).
      (2) Exceptions
        For purposes of this section, the term "dividend" does not
      include any distribution or payment - 
          (A) to the extent provided in regulations prescribed by the
        Secretary - 
            (i) by a foreign corporation, or
            (ii) to a foreign corporation, a nonresident alien, or a
          partnership not engaged in a trade or business in the United
          States and composed in whole or in part of nonresident
          aliens, or

          (B) except to the extent otherwise provided in regulations
        prescribed by the Secretary, to any person described in section
        6049(b)(4).
      (3) Special rule
        If the person making any payment described in subsection
      (a)(1)(A) or (B) is unable to determine the portion of such
      payment which is a dividend or is paid with respect to a
      dividend, he shall, for purposes of subsection (a)(1), treat the
      entire amount of such payment as a dividend or as an amount paid
      with respect to a dividend.
    (c) Statements to be furnished to persons with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the aggregate amount of payments to the person required to
      be shown on the return.

    The written statement required under the preceding sentence shall
    be furnished (either in person or in a statement mailing by first-
    class mail which includes adequate notice that the statement is
    enclosed) to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made and shall be in such form as the
    Secretary may prescribe by regulations.
    (d) Statements to be furnished by corporations to Secretary
      Every corporation shall, when required by the Secretary - 
        (1) furnish to the Secretary a statement stating the name and
      address of each shareholder, and the number of shares owned by
      each shareholder;
        (2) furnish to the Secretary a statement of such facts as will
      enable him to determine the portion of the earnings and profits
      of the corporation (including gains, profits, and income not
      taxed) accumulated during such periods as the Secretary may
      specify, which have been distributed or ordered to be
      distributed, respectively, to its shareholders during such
      taxable years as the Secretary may specify; and
        (3) furnish to the Secretary a statement of its accumulated
      earnings and profits and the names and addresses of the
      individuals or shareholders who would be entitled to such
      accumulated earnings and profits if divided or distributed, and
      of the amounts that would be payable to each.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 87-834, Sec. 19(a),
    Oct. 16, 1962, 76 Stat. 1053; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248, title
    III, Secs. 303(a), 308(a), Sept. 3, 1982, 96 Stat. 587, 591; Pub.
    L. 97-354, Sec. 5(a)(40), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 98-
    67, title I, Secs. 102(a), 108(b), Aug. 5, 1983, 97 Stat. 369,
    383; Pub. L. 98-369, div. A, title VII, Sec. 714(d), July 18, 1984,
    98 Stat. 961; Pub. L. 99-514, title XV, Sec. 1501(c)(2), Oct. 22,
    1986, 100 Stat. 2736; Pub. L. 104-168, title XII, Sec. 1201(a)(3),
    July 30, 1996, 110 Stat. 1469.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (c)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      1986 - Subsec. (c). Pub. L. 99-514, in amending subsec. (c)
    generally, substituted "information is required" for "information
    is furnished" in heading and, in text, substituted references to
    persons required to make returns for former references to persons
    making returns and struck out provisions directing that no
    statement was required to be furnished to any person under this
    subsection if the aggregate amount of payments to such person as
    shown on the return made under subsec. (a)(1) was less than $10.
      1984 - Subsec. (b)(2). Pub. L. 98-369, in amending par. (2)
    generally, designated existing provision as subpar. (A),
    redesignated as cls. (i) and (ii) of subpar. (A) text formerly
    designated (A) and (B), and added subpar. (B).
      1983 - Pub. L. 98-67 substituted in subsec. (c) "The written
    statement required under the preceding sentence shall be furnished
    (either in person or in a separate mailing by first-class mail) to
    the person on or before January 31 of the year following the
    calendar year for which the return under subsection (a) was made,
    and shall be in such form as the Secretary may prescribe by
    regulations" for "The written statement required under the
    preceding sentence shall be furnished to the person on or before
    January 31 of the year following the calendar year for which the
    return under subsection (a)(1) was made" and repealed amendments
    made by Pub. L. 97-248. See 1982 Amendment note below.
      1982 - Subsecs. (a)(1), (c), (e). Pub. L. 97-248 provided that,
    applicable to payments of interest, dividends, and patronage
    dividends paid or credited after June 30, 1983, subsecs. (a)(1) and
    (c) are amended and a new subsec. (e) is added. Section 102(a), (b)
    of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed
    subtitle A (Secs. 301-308) of title III of Pub. L. 97-248 as of the
    close of June 30, 1983, and provided that the Internal Revenue Code
    of 1954 [now 1986] [this title] shall be applied and administered
    (subject to certain exceptions) as if such subtitle A (and the
    amendments made by such subtitle A) had not been enacted.
      Subsec. (b)(2). Pub. L. 97-354 redesignated cl. (A)(i) as subpar.
    (A) and cl. (A)(ii) as subpar. (B). Former subpar. (B), excluding
    from the term "dividends" any amount described in section 1373
    (relating to undistributed taxable income of electing small
    business corporations), was struck out.
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1962 - Pub. L. 87-834 substituted "Returns regarding payments of
    dividends and corporate earnings and profits" for "Returns
    regarding corporate dividends, earnings, and profits" in section
    catchline, added subsecs. (a) to (c), designated existing
    provisions of section as subsec. (d), and substituted in par. (1)
    of subsec. (d) "furnish to the Secretary or his delegate a
    statement stating the name and address of each shareholder, and the
    number of shares owned by each shareholder" for "Make a return of
    its payments of dividends, stating the name and address of, the
    number of shares owned by, and the amount of dividends paid to,
    each shareholder."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Oct.
    22, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 effective as if included in the
    provision of the Tax Equity and Fiscal Responsibility Act of 1982,
    Pub. L. 97-248, to which such amendment relates, see section 715 of
    Pub. L. 98-369, set out as a note under section 31 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by section 108(b) of Pub. L. 98-67 applicable with
    respect to payments made after Dec. 31, 1983, see section 110(a) of
    Pub. L. 98-67, set out as a note under section 31 of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-354 applicable to taxable years beginning
    after Dec. 31, 1982, see section 6(a) of Pub. L. 97-354, set out as
    an Effective Date note under section 1361 of this title.

                     EFFECTIVE DATE OF 1962 AMENDMENT                 
      Section 19(h) of Pub. L. 87-834, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) Dividends and interest. - The amendments made by this
    section [enacting sections 6049 and 6678 of this title and amending
    this section and sections 6041, 6044, and 6052 of this title] shall
    apply to payments of dividends and interest made on or after
    January 1, 1963.
      "(2) Patronage dividends. - The amendments made by this section
    shall apply to payments of amounts described in section 6044(b) of
    the Internal Revenue Code of 1986 [formerly I.R.C. 1954] made on or
    after January 1, 1963, with respect to patronage occurring on or
    after the first day of the first taxable year of the cooperative
    beginning on or after January 1, 1963."

-End-

-CITE-
    26 USC Sec. 6043                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6043. Liquidating, etc., transactions

-STATUTE-
    (a) Corporate liquidating, etc., transactions
      Every corporation shall - 
        (1) Within 30 days after the adoption by the corporation of a
      resolution or plan for the dissolution of the corporation or for
      the liquidation of the whole or any part of its capital stock,
      make a return setting forth the terms of such resolution or plan
      and such other information as the Secretary shall by forms or
      regulations prescribe; and
        (2) When required by the Secretary, make a return regarding its
      distributions in liquidation, stating the name and address of,
      the number and class of shares owned by, and the amount paid to,
      each shareholder, or, if the distribution is in property other
      than money, the fair market value (as of the date the
      distribution is made) of the property distributed to each
      shareholder.
    (b) Exempt organizations
      Every organization which for any of its last 5 taxable years
    preceding its liquidation, dissolution, termination, or substantial
    contraction was exempt from taxation under section 501(a) shall
    file such return and other information with respect to such
    liquidation, dissolution, termination, or substantial contraction
    as the Secretary shall by forms or regulations prescribe; except
    that - 
        (1) no return shall be required under this subsection from
      churches, their integrated auxiliaries, conventions or
      associations of churches, or any organization which is not a
      private foundation (as defined in section 509(a)) and the gross
      receipts of which in each taxable year are normally not more than
      $5,000, and
        (2) the Secretary may relieve any organization from such filing
      where he determines that such filing is not necessary to the
      efficient administration of the internal revenue laws or, with
      respect to an organization described in section 401(a), where the
      employer who established such organization files such a return.
    (c) Changes in control and recapitalizations
      If - 
        (1) control (as defined in section 304(c)(1)) of a corporation
      is acquired by any person (or group of persons) in a transaction
      (or series of related transactions), or
        (2) there is a recapitalization of a corporation or other
      substantial change in the capital structure of a corporation,

    when required by the Secretary, such corporation shall make a
    return (at such time and in such manner as the Secretary may
    prescribe) setting forth the identity of the parties to the
    transaction, the fees involved, the changes in the capital
    structure involved, and such other information as the Secretary may
    require with respect to such transaction.
    (d) Cross references
          For provisions relating to penalties for failure to file - 
            (1) a return under subsection (b), see section 6652(c), or
            (2) a return under subsection (c), see section 6652(1).(!1)

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 91-172, title I,
    Sec. 101(j)(35), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-
    514, title XV, Sec. 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740;
    Pub. L. 101-239, title VII, Sec. 7208(b)(1), (3)(A), (B), Dec. 19,
    1989, 103 Stat. 2337, 2338; Pub. L. 104-188, title I, Sec.
    1704(t)(17), Aug. 20, 1996, 110 Stat. 1888.)

-MISC1-
                                AMENDMENTS                            
      1996 - Pub. L. 104-188 substituted "Liquidating, etc.,
    transactions" for "Liquidating; etc., transactions" in section
    catchline.
      1989 - Pub. L. 101-239, Sec. 7208(b)(3)(B), substituted
    "Liquidating; etc., transactions" for "Returns regarding
    liquidation, dissolution, termination, or contraction" in section
    catchline.
      Subsec. (a). Pub. L. 101-239, Sec. 7208(b)(3)(A), substituted
    "Corporate liquidating, etc., transactions" for "Corporations" in
    heading.
      Subsecs. (c), (d). Pub. L. 101-239, Sec. 7208(b)(1), added
    subsecs. (c) and (d) and struck out former subsec. (c) which read
    as follows: "Cross Reference. - For provisions relating to
    penalties for failure to file a return required by subsection (b),
    see section 6652(c)."
      1986 - Subsec. (c). Pub. L. 99-514 substituted "section 6652(c)"
    for "section 6652(d)".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1969 - Pub. L. 91-172 inserted references to termination and
    contraction in section catchline, designated existing provisions as
    subsec. (a), and added subsecs. (b) and (c).

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Section 7208(b)(4) of Pub. L. 101-239 provided that: "The
    amendments made by this subsection [amending this section and
    section 6652 of this title] shall apply to transactions after March
    31, 1990."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 applicable to taxable years beginning
    after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172,
    set out as an Effective Date note under section 4940 of this title.

-FOOTNOTE-               

    (!1) So in original. Probably should be section "6652(l)."

-End-

-CITE-
    26 USC Sec. 6043A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6043A. Returns relating to taxable mergers and acquisitions

-STATUTE-
    (a) In general
      According to the forms or regulations prescribed by the
    Secretary, the acquiring corporation in any taxable acquisition
    shall make a return setting forth - 
        (1) a description of the acquisition,
        (2) the name and address of each shareholder of the acquired
      corporation who is required to recognize gain (if any) as a
      result of the acquisition,
        (3) the amount of money and the fair market value of other
      property transferred to each such shareholder as part of such
      acquisition, and
        (4) such other information as the Secretary may prescribe.

    To the extent provided by the Secretary, the requirements of this
    section applicable to the acquiring corporation shall be applicable
    to the acquired corporation and not to the acquiring corporation.
    (b) Nominees
      According to the forms or regulations prescribed by the
    Secretary:
      (1) Reporting
        Any person who holds stock as a nominee for another person
      shall furnish in the manner prescribed by the Secretary to such
      other person the information provided by the corporation under
      subsection (d).
      (2) Reporting to nominees
        In the case of stock held by any person as a nominee,
      references in this section (other than in subsection (c)) to a
      shareholder shall be treated as a reference to the nominee.
    (c) Taxable acquisition
      For purposes of this section, the term "taxable acquisition"
    means any acquisition by a corporation of stock in or property of
    another corporation if any shareholder of the acquired corporation
    is required to recognize gain (if any) as a result of such
    acquisition.
    (d) Statements to be furnished to shareholders
      According to the forms or regulations prescribed by the
    Secretary, every person required to make a return under subsection
    (a) shall furnish to each shareholder whose name is required to be
    set forth in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return,
        (2) the information required to be shown on such return with
      respect to such shareholder, and
        (3) such other information as the Secretary may prescribe.

    The written statement required under the preceding sentence shall
    be furnished to the shareholder on or before January 31 of the year
    following the calendar year during which the taxable acquisition
    occurred.

-SOURCE-
    (Added Pub. L. 108-357, title VIII, Sec. 805(a), Oct. 22, 2004, 118
    Stat. 1573.)

-MISC1-
                              EFFECTIVE DATE                          
      Pub. L. 108-357, title VIII, Sec. 805(d), Oct. 22, 2004, 118
    Stat. 1574, provided that: "The amendments made by this section
    [enacting this section and amending section 6724 of this title]
    shall apply to acquisitions after the date of the enactment of this
    Act [Oct. 22, 2004]."

-End-

-CITE-
    26 USC Sec. 6044                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6044. Returns regarding payments of patronage dividends

-STATUTE-
    (a) Requirement of reporting
      (1) In general
        Except as otherwise provided in this section, every cooperative
      to which part I of subchapter T of chapter 1 applies, which makes
      payments of amounts described in subsection (b) aggregating $10
      or more to any person during any calendar year, shall make a
      return according to the forms of regulations prescribed by the
      Secretary, setting forth the aggregate amount of such payments
      and the name and address of the person to whom paid.
      (2) Returns required by the Secretary
        Every such cooperative which makes payments of amounts
      described in subsection (b) aggregating less than $10 to any
      person during any calendar year shall, when required by the
      Secretary, make a return setting forth the aggregate amount of
      such payments and the name and address of the person to whom
      paid.
    (b) Amounts subject to reporting
      (1) General rule
        Except as otherwise provided in this section, the amounts
      subject to reporting under subsection (a) are - 
          (A) the amount of any patronage dividend (as defined in
        section 1388(a)) which is paid in money, qualified written
        notices of allocation (as defined in section 1388(c)), or other
        property (except nonqualified written notices of allocation as
        defined in section 1388(d)),
          (B) any amount described in section 1382(c)(2)(A) (relating
        to certain nonpatronage distributions) which is paid in money,
        qualified written notices of allocation, or other property
        (except nonqualified written notices of allocation) by an
        organization exempt from tax under section 521 (relating to
        exemption of farmers' cooperatives from tax),
          (C) any amount described in section 1382(b)(2) (relating to
        redemption of nonqualified written notices of allocation) and,
        in the case of an organization described in section 1381(a)(1),
        any amount described in section 1382(c)(2)(B) (relating to
        redemption of nonqualified written notices of allocation paid
        with respect to earnings derived from sources other than
        patronage), and
          (D) the amount of any per-unit retain allocation (as defined
        in section 1388(f)) which is paid in qualified per-unit retain
        certificates (as defined in section 1388(h)), and
          (E) any amount described in section 1382(b)(4) (relating to
        redemption of nonqualified per-unit retain certificates).
      (2) Exceptions
        The provisions of subsection (a) shall not apply, to the extent
      provided in regulations prescribed by the Secretary, to any
      payment - 
          (A) by a foreign corporation, or
          (B) to a foreign corporation, a nonresident alien, or a
        partnership not engaged in trade or business in the United
        States and composed in whole or in part of nonresident aliens.
    (c) Exemption for certain consumer cooperatives
      A cooperative which the Secretary determines is primarily engaged
    in selling at retail goods or services of a type that are generally
    for personal, living, or family use shall, upon application to the
    Secretary, be granted exemption from the reporting requirements
    imposed by subsection (a). Application for exemption under this
    subsection shall be made in accordance with regulations prescribed
    by the Secretary.
    (d) Determination of amount paid
      For purposes of this section, in determining the amount of any
    payment - 
        (1) property (other than a qualified written notice of
      allocation or a qualified per-unit retain certificate) shall be
      taken into account at its fair market value, and
        (2) a qualified written notice of allocation or a qualified per-
      unit retain certificate shall be taken into account at its
      stated dollar amount.
    (e) Statements to be furnished to persons with respect to whom
      information is required
      Every cooperative required to make a return under subsection (a)
    shall furnish to each person whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the cooperative required to make such return, and
        (2) the aggregate amount of payments to the person required to
      be shown on the return.

    The written statement required under the preceding sentence shall
    be furnished (either in person or in a statement mailing by first-
    class mail which includes adequate notice that the statement is
    enclosed) to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made and shall be in such form as the
    Secretary may prescribe by regulations.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 87-834, Sec. 19(b),
    Oct. 16, 1962, 76 Stat. 1054; Pub. L. 89-809, title II, Sec.
    211(d), Nov. 13, 1966, 80 Stat. 1584; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
    title III, Secs. 304, 308(a), Sept. 3, 1982, 96 Stat. 587, 591;
    Pub. L. 98-67, title I, Secs. 102(a), 108(c), Aug. 5, 1983, 97
    Stat. 369, 383; Pub. L. 99-514, title XV, Sec. 1501(c)(3), Oct. 22,
    1986, 100 Stat. 2737; Pub. L. 104-168, title XII, Sec. 1201(a)(4),
    July 30, 1996, 110 Stat. 1469.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (e)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      1986 - Subsec. (e). Pub. L. 99-514, in amending subsec. (e)
    generally, substituted "information is required" for "information
    is furnished" in heading and, in text, substituted references to
    persons required to make a return for former references to persons
    making a return and struck out provision directing that no
    statement was required if the aggregate amount of payments made to
    the person as shown on the return was less than $10.
      1983 - Pub. L. 98-67 substituted in subsec. (e) "The written
    statement required under the preceding sentence shall be furnished
    (either in person or in a separate mailing by first-class mail) to
    the person on or before January 31 of the year following the
    calendar year for which the return under subsection (a) was made,
    and shall be in such form as the Secretary may prescribe by
    regulations" for "The written statement required under the
    preceding sentence shall be furnished to the person on or before
    January 31 of the year following the calendar year for which the
    return under subsection (a)(1) was made" and repealed amendments
    made by Pub. L. 97-248. See 1982 Amendment note below.
      1982 - Subsecs. (a)(1), (b)(1), (e), (f). Pub. L. 97-248 provided
    that, applicable to payments of interest, dividends, and patronage
    dividends paid or credited after June 30, 1983, subsecs. (a)(1),
    (b)(1), and (e) are amended and a new subsec. (f) is added. Section
    102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369,
    repealed subtitle A (Secs. 301-308) of Pub. L. 97-248 as of the
    close of June 30, 1983, and provided that the Internal Revenue Code
    of 1954 [now 1986] [this title] shall be applied and administered
    (subject to certain exceptions) as if such subtitle A (and the
    amendments made by such subtitle A) had not been enacted.
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1966 - Subsec. (b)(1). Pub. L. 89-809, Sec. 211(d)(1), added
    subpars. (D) and (E).
      Subsec. (d). Pub. L. 89-809, Sec. 211(d)(2), inserted references
    to qualified per-unit retain certificates.
      1962 - Pub. L. 87-834 substituted "Returns regarding payments of
    patronage dividends" for "Returns regarding patronage dividends" in
    section catchline and amended text generally. Prior to amendment,
    text read as follows:
      "(a) Payments of $100 or More. - Any corporation allocating
    amounts as patronage dividends, rebates, or refunds (whether in
    cash, merchandise, capital stock, revolving fund certificates,
    retain certificates, certificates of indebtedness, letters of
    advice, or in some other manner that discloses to each patron the
    amount of such dividend, refund, or rebate) shall make a return
    showing - 
        "(1) The name and address of each patron to whom it has made
      such allocations amounting to $100 or more during the calendar
      year; and
        "(2) The amount of such allocations to each patron.
      "(b) Payments Regardless of Amount. - If required by the
    Secretary or his delegate, any such corporation shall make a return
    of all patronage dividends, rebates, or refunds made during the
    calendar year to its patrons.
      "(c) Exceptions. - This section shall not apply in the case of
    any corporation (including any cooperative or nonprofit corporation
    engaged in rural electrification) described in section 501(c)(12)
    or (15) which is exempt from tax under section 501(a), or in the
    case of any corporation subject to a tax imposed by subchapter L of
    chapter 1."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Oct.
    22, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by section 108(c) of Pub. L. 98-67 applicable with
    respect to payments made after Dec. 31, 1983, see section 110(a) of
    Pub. L. 98-67, set out as a note under section 31 of this title.

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-809 applicable with respect to calendar
    years after 1966, see section 211(e)(2) of Pub. L. 89-809, set out
    as a note under section 1382 of this title.

                     EFFECTIVE DATE OF 1962 AMENDMENT                 
      Amendment by Pub. L. 87-834 applicable to payments of dividends
    and interest made on or after Jan. 1, 1963, and to payments of
    amounts described in subsection (b) of this section made on or
    after Jan. 1, 1963, with respect to patronage occurring on or after
    the first day of the first taxable year of the cooperative
    beginning on or after Jan. 1, 1963, see section 19(h) of Pub. L. 87-
    834, set out as a note under section 6042 of this title.

-End-

-CITE-
    26 USC Sec. 6045                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6045. Returns of brokers

-STATUTE-
    (a) General rule
      Every person doing business as a broker shall, when required by
    the Secretary, make a return, in accordance with such regulations
    as the Secretary may prescribe, showing the name and address of
    each customer, with such details regarding gross proceeds and such
    other information as the Secretary may by forms or regulations
    require with respect to such business.
    (b) Statements to be furnished to customers
      Every person required to make a return under subsection (a) shall
    furnish to each customer whose name is required to be set forth in
    such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the information required to be shown on such return with
      respect to such customer.

    The written statement required under the preceding sentence shall
    be furnished to the customer on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.
    (c) Definitions
      For purposes of this section - 
      (1) Broker
        The term "broker" includes - 
          (A) a dealer,
          (B) a barter exchange, and
          (C) any other person who (for a consideration) regularly acts
        as a middleman with respect to property or services.

      A person shall not be treated as a broker with respect to
      activities consisting of managing a farm on behalf of another
      person.
      (2) Customer
        The term "customer" means any person for whom the broker has
      transacted any business.
      (3) Barter exchange
        The term "barter exchange" means any organization of members
      providing property or services who jointly contract to trade or
      barter such property or services.
      (4) Person
        The term "person" includes any governmental unit and any agency
      or instrumentality thereof.
    (d) Statements required in case of certain substitute payments
      If any broker - 
        (1) transfers securities of a customer for use in a short sale
      or similar transaction, and
        (2) receives (on behalf of the customer) a payment in lieu of -
      
          (A) a dividend,
          (B) tax-exempt interest, or
          (C) such other items as the Secretary may prescribe by
        regulations,

    during the period such short sale or similar transaction is open,
    the broker shall furnish such customer a written statement (at such
    time and in the manner as the Secretary shall prescribe by
    regulations) identifying such payment as being in lieu of the
    dividend, tax-exempt interest, or such other item. The Secretary
    may prescribe regulations which require the broker to make a return
    which includes the information contained in such written statement.
    (e) Return required in the case of real estate transactions
      (1) In general
        In the case of a real estate transaction, the real estate
      reporting person shall file a return under subsection (a) and a
      statement under subsection (b) with respect to such transaction.
      (2) Real estate reporting person
        For purposes of this subsection, the term "real estate
      reporting person" means any of the following persons involved in
      a real estate transaction in the following order:
          (A) the person (including any attorney or title company)
        responsible for closing the transaction,
          (B) the mortgage lender,
          (C) the seller's broker,
          (D) the buyer's broker, or
          (E) such other person designated in regulations prescribed by
        the Secretary.

      Any person treated as a real estate reporting person under the
      preceding sentence shall be treated as a broker for purposes of
      subsection (c)(1).
      (3) Prohibition of separate charge for filing return
        It shall be unlawful for any real estate reporting person to
      separately charge any customer for complying with any requirement
      of paragraph (1). Nothing in this paragraph shall be construed to
      prohibit the real estate reporting person from taking into
      account its cost of complying with such requirement in
      establishing its charge (other than a separate charge for
      complying with such requirement) to any customer for performing
      services in the case of a real estate transaction.
      (4) Additional information required
        In the case of a real estate transaction involving a residence,
      the real estate reporting person shall include the following
      information on the return under subsection (a) and on the
      statement under subsection (b):
          (A) The portion of any real property tax which is treated as
        a tax imposed on the purchaser by reason of section
        164(d)(1)(B).
          (B) Whether or not the financing (if any) of the seller was
        federally-subsidized indebtedness (as defined in section
        143(m)(3)).
      (5) Exception for sales or exchanges of certain principal
        residences
        (A) In general
          Paragraph (1) shall not apply to any sale or exchange of a
        residence for $250,000 or less if the person referred to in
        paragraph (2) receives written assurance in a form acceptable
        to the Secretary from the seller that - 
            (i) such residence is the principal residence (within the
          meaning of section 121) of the seller,
            (ii) if the Secretary requires the inclusion on the return
          under subsection (a) of information as to whether there is
          federally subsidized mortgage financing assistance with
          respect to the mortgage on residences, that there is no such
          assistance with respect to the mortgage on such residence,
          and
            (iii) the full amount of the gain on such sale or exchange
          is excludable from gross income under section 121.

        If such assurance includes an assurance that the seller is
        married, the preceding sentence shall be applied by
        substituting "$500,000" for "$250,000". The Secretary may by
        regulation increase the dollar amounts under this subparagraph
        if the Secretary determines that such an increase will not
        materially reduce revenues to the Treasury.
        (B) Seller
          For purposes of this paragraph, the term "seller" includes
        the person relinquishing the residence in an exchange.
    (f) Return required in the case of payments to attorneys
      (1) In general
        Any person engaged in a trade or business and making a payment
      (in the course of such trade or business) to which this
      subsection applies shall file a return under subsection (a) and a
      statement under subsection (b) with respect to such payment.
      (2) Application of subsection
        (A) In general
          This subsection shall apply to any payment to an attorney in
        connection with legal services (whether or not such services
        are performed for the payor).
        (B) Exception
          This subsection shall not apply to the portion of any payment
        which is required to be reported under section 6041(a) (or
        would be so required but for the dollar limitation contained
        therein) or section 6051.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 747; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
    title III, Sec. 311(a)(1), Sept. 3, 1982, 96 Stat. 600; Pub. L. 98-
    369, div. A, title I, Sec. 150(a), title VII, Sec. 714(e)(1), July
    18, 1984, 98 Stat. 690, 961; Pub. L. 99-514, title XV, Secs.
    1501(c)(4), 1521(a), Oct. 22, 1986, 100 Stat. 2737, 2746; Pub. L.
    100-647, title I, Sec. 1015(e)(1)(A), (2)(A), (3), title IV, Sec.
    4005(g)(3), Nov. 10, 1988, 102 Stat. 3569, 3570, 3650; Pub. L. 101-
    239, title VII, Sec. 7814(c)(1), Dec. 19, 1989, 103 Stat. 2413;
    Pub. L. 101-508, title XI, Sec. 11704(a)(25), Nov. 5, 1990, 104
    Stat. 1388-519; Pub. L. 102-486, title XIX, Sec. 1939(a), Oct. 24,
    1992, 106 Stat. 3034; Pub. L. 104-168, title XII, Sec. 1201(a)(5),
    July 30, 1996, 110 Stat. 1469; Pub. L. 104-188, title I, Sec.
    1704(o)(1), Aug. 20, 1996, 110 Stat. 1886; Pub. L. 105-34, title
    III, Sec. 312(c), title X, Sec. 1021(a), Aug. 5, 1997, 111 Stat.
    839, 922; Pub. L. 109-135, title IV, Sec. 412(xx), Dec. 21, 2005,
    119 Stat. 2640.)

-MISC1-
                                AMENDMENTS                            
      2005 - Subsec. (e)(5)(A). Pub. L. 109-135 adjusted the margin of
    the third sentence to include it in concluding provisions with the
    second sentence.
      1997 - Subsec. (e)(5). Pub. L. 105-34, Sec. 312(c), added par.
    (5).
      Subsec. (f). Pub. L. 105-34, Sec. 1021(a), added subsec. (f).
      1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      Subsec. (e)(3). Pub. L. 104-188 inserted at end "Nothing in this
    paragraph shall be construed to prohibit the real estate reporting
    person from taking into account its cost of complying with such
    requirement in establishing its charge (other than a separate
    charge for complying with such requirement) to any customer for
    performing services in the case of a real estate transaction."
      1992 - Subsec. (e)(4). Pub. L. 102-486 substituted heading for
    one which read: "Whether seller's financing was federally-
    subsidized" and amended text generally. Prior to amendment, text
    read as follows: "In the case of a real estate transaction
    involving a residence, the real estate reporting person shall
    specify on the return under subsection (a) and the statement under
    subsection (b) whether or not the financing (if any) of the seller
    was federally-subsidized indebtedness (as defined in section
    143(m)(3))."
      1990 - Subsec. (e)(4). Pub. L. 101-508 substituted "reporting
    person" for "broker".
      1989 - Subsec. (e)(3), (4). Pub. L. 101-239 redesignated par.
    (3), relating to whether seller's financing was federally-
    subsidized indebtedness, as (4).
      1988 - Subsec. (c)(1). Pub. L. 100-647, Sec. 1015(e)(1)(A),
    inserted at end "A person shall not be treated as a broker with
    respect to activities consisting of managing a farm on behalf of
    another person."
      Subsec. (e)(1). Pub. L. 100-647, Sec. 1015(e)(3)(A), substituted
    "real estate reporting person" for "real estate broker".
      Subsec. (e)(2). Pub. L. 100-647, Sec. 1015(e)(3), substituted
    "estate reporting person" for "estate broker" in par. (2) heading
    and two places in text.
      Subsec. (e)(3). Pub. L. 100-647, Sec. 4005(g)(3), added par. (3)
    relating to whether seller's financing was federally-subsidized
    indebtedness.
      Pub. L. 100-647, Sec. 1015(e)(2)(A), added par. (3) relating to
    prohibition of separate charge for filing return.
      1986 - Subsec. (b). Pub. L. 99-514, Sec. 1501(c)(4), in amending
    subsec. (c) generally, substituted references to persons required
    to make a return for former references to persons making a return.
      Subsec. (e). Pub. L. 99-514, Sec. 1521(a), added subsec. (e).
      1984 - Subsec. (c)(4). Pub. L. 98-369, Sec. 714(e)(1), added par.
    (4).
      Subsec. (d). Pub. L. 98-369, Sec. 150(a), added subsec. (d).
      1982 - Pub. L. 97-248 designated existing provisions as subsec.
    (a), substituted "the name and address of each customer, with such
    details regarding gross proceeds" for "the names of customers for
    whom such person has transacted any business, with such details
    regarding the profits and losses" after "may prescribe, showing"
    and "such business" for "each customer as will enable the Secretary
    to determine the amount of such profits and losses" after "with
    respect to", and added subsecs. (b) and (c).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by section 312(c) of Pub. L. 105-34 applicable to sales
    and exchanges after May 6, 1997, with certain exceptions, see
    section 312(d) of Pub. L. 105-34, set out as a note under section
    121 of this title.
      Section 1021(c) of Pub. L. 105-34 provided that: "The amendment
    made by this section [amending this section] shall apply to
    payments made after December 31, 1997."

                     EFFECTIVE DATE OF 1996 AMENDMENTS                 
      Section 1704(o)(2) of Pub. L. 104-188 provided that: "The
    amendment made by paragraph (1) [amending this section] shall take
    effect as if included in section 1015(e)(2)(A) of the Technical and
    Miscellaneous Revenue Act of 1988 [Pub. L. 100-647]."
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1992 AMENDMENT                 
      Section 1939(b) of Pub. L. 102-486 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    transactions after December 31, 1992."

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Amendment by Pub. L. 101-239 effective, except as otherwise
    provided, as if included in the provision of the Technical and
    Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
    amendment relates, see section 7817 of Pub. L. 101-239, set out as
    a note under section 1 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 1015(e)(1)(B) of Pub. L. 100-647 provided that: "The
    amendment made by subparagraph (A) [amending this section] shall
    take effect as if included in the amendments made by section
    311(a)(1) of the Tax Equity and Fiscal Responsibility Act of 1982
    [Pub. L. 97-248]."
      Section 1015(e)(2)(B) of Pub. L. 100-647 provided that: "The
    amendment made by subparagraph (A) [amending this section] shall
    take effect on the date of the enactment of this Act [Nov. 10,
    1988]."
      Amendment by section 1015(e)(3) of Pub. L. 100-647 effective,
    except as otherwise provided, as if included in the provision of
    the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
    relates, see section 1019(a) of Pub. L. 100-647, set out as a note
    under section 1 of this title.
      Amendment by section 4005(g)(3) of Pub. L. 100-647 applicable to
    financing provided, and mortgage credit certificates issued, after
    Dec. 31, 1990, with certain exceptions, see section 4005(h)(3) of
    Pub. L. 100-647, set out as a note under section 143 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1501(c)(4) of Pub. L. 99-514 applicable to
    returns the due date for which (determined without regard to
    extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Section 1521(c) of Pub. L. 99-514 provided that: "The amendments
    made by this section [amending this section and section 3406 of
    this title] shall apply to real estate transactions closing after
    December 31, 1986."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Section 150(b) of Pub. L. 98-369 provided that: "The amendment
    made by this section [amending this section] shall apply to
    payments received after December 31, 1984."
      Amendment by section 714(e)(1) of Pub. L. 98-369 effective as if
    included in the provision of the Tax Equity and Fiscal
    Responsibility Act of 1982, Pub. L. 97-248, to which such amendment
    relates, see section 715 of Pub. L. 98-369, set out as a note under
    section 31 of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 311(c)(1) of Pub. L. 97-248, as amended by Pub. L. 99-
    514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by subsection (a) [amending this section and
    section 6678 of this title] shall take effect on the date of the
    enactment of this Act [Sept. 3, 1982], except that - 
        "(A) regulations relating to reporting by commodities and
      securities brokers shall be issued under section 6045 of the
      Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as amended
      by this Act) within 6 months after the date of the enactment of
      this Act [Sept. 3, 1982], and
        "(B) such regulations shall not apply to transactions occurring
      before January 1, 1983."

              NO PENALTY FOR PAYMENTS BEFORE JANUARY 1, 1985          
      Section 714(e)(2) of Pub. L. 98-369, as amended by Pub. L. 99-
    514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "No
    penalty shall be imposed under the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] with respect to any person required (by
    reason of the amendment made by paragraph (1) [amending this
    section]) to file a return under section 6045 of such Code with
    respect to any payment before January 1, 1985."

-End-

-CITE-
    26 USC Sec. 6046                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6046. Returns as to organization or reorganization of foreign
      corporations and as to acquisitions of their stock

-STATUTE-
    (a) Requirement of return
      (1) In general
        A return complying with the requirements of subsection (b)
      shall be made by - 
          (A) each United States citizen or resident who becomes an
        officer or director of a foreign corporation if a United States
        person (as defined in section 7701(a)(30)) meets the stock
        ownership requirements of paragraph (2) with respect to such
        corporation,
          (B) each United States person - 
            (i) who acquires stock which, when added to any stock owned
          on the date of such acquisition, meets the stock ownership
          requirements of paragraph (2) with respect to a foreign
          corporation, or
            (ii) who acquires stock which, without regard to stock
          owned on the date of such acquisition, meets the stock
          ownership requirements of paragraph (2) with respect to a
          foreign corporation,

          (C) each person (not described in subparagraph (B)) who is
        treated as a United States shareholder under section 953(c)
        with respect to a foreign corporation, and
          (D) each person who becomes a United States person while
        meeting the stock ownership requirements of paragraph (2) with
        respect to stock of a foreign corporation.

      In the case of a foreign corporation with respect to which any
      person is treated as a United States shareholder under section
      953(c), subparagraph (A) shall be treated as including a
      reference to each United States person who is an officer or
      director of such corporation.
      (2) Stock ownership requirements
        A person meets the stock ownership requirements of this
      paragraph with respect to any corporation if such person owns 10
      percent or more of - 
          (A) the total combined voting power of all classes of stock
        of such corporation entitled to vote, or
          (B) the total value of the stock of such corporation.
    (b) Form and contents of returns
      The returns required by subsection (a) shall be in such form and
    shall set forth, in respect of the foreign corporation, such
    information as the Secretary prescribes by forms or regulations as
    necessary for carrying out the provisions of the income tax laws,
    except that in the case of persons described only in subsection
    (a)(1) the information required shall be limited to the names and
    addresses of persons described in paragraph (2) or (3) of
    subsection (a).
    (c) Ownership of stock
      For purposes of subsection (a), stock owned directly or
    indirectly by a person (including, in the case of an individual,
    stock owned by members of his family) shall be taken into account.
    For purposes of the preceding sentence, the family of an individual
    shall be considered as including only his brothers and sisters
    (whether by the whole or half blood), spouse, ancestors, and lineal
    descendants.
    (d) Time for filing
      Any return required by subsection (a) shall be filed on or before
    the 90th day after the day on which, under any provision of
    subsection (a), the United States citizen, resident, or person
    becomes liable to file such return (or on or before such later day
    as the Secretary may by forms or regulations prescribe).
    (e) Limitation
      No information shall be required to be furnished under this
    section with respect to any foreign corporation unless such
    information was required to be furnished under regulations which
    have been in effect for at least 90 days before the date on which
    the United States citizen, resident, or person becomes liable to
    file a return required under subsection (a).
    (f) Cross reference
          For provisions relating to penalties for violations of this
        section, sections 6679 and 7203.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 747; Pub. L. 86-780, Sec. 7(a),
    Sept. 14, 1960, 74 Stat. 1016; Pub. L. 87-834, Sec. 20(b), Oct. 16,
    1962, 76 Stat. 1061; Pub. L. 94-455, title XIX, Sec. 1906(a)(4),
    (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L. 97-248,
    title III, Sec. 341(a), Sept. 3, 1982, 96 Stat. 635; Pub. L. 100-
    647, title I, Sec. 1012(i)(19), Nov. 10, 1988, 102 Stat. 3510;
    Pub. L. 105-34, title XI, Sec. 1146(a), Aug. 5, 1997, 111 Stat.
    986.)

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (a). Pub. L. 105-34 reenacted heading without
    change and amended text generally. Prior to amendment, text read as
    follows: "A return complying with the requirements of subsection
    (b) shall be made by - 
        "(1) each United States citizen or resident who is on January
      1, 1963, an officer or director of a foreign corporation, 5
      percent or more in value of the stock of which is owned by a
      United States person (as defined in section 7701(a)(30)), or who
      becomes such an officer or director at any time after such date,
        "(2) each United States person who on January 1, 1963, owns 5
      percent or more in value of the stock of a foreign corporation,
      or who, at any time after such date - 
          "(A) acquires stock which, when added to any stock owned on
        January 1, 1963, has a value equal to 5 percent or more of the
        value of the stock of a foreign corporation, or
          "(B) acquires an additional 5 percent or more in value of the
        stock of a foreign corporation,
        "(3) each person (not described in paragraph (2)) who, at any
      time after January 1, 1987, is treated as a United States
      shareholder under section 953(c) with respect to a foreign
      corporation, and
        "(4) each person who at any time after January 1, 1963, becomes
      a United States person while owning 5 percent or more in value of
      the stock of a foreign corporation.
    In the case of a foreign corporation with respect to which any
    person is treated as a United States shareholder under section
    953(c), paragraph (1) shall be treated as including a reference to
    each United States person who is an officer or director of such
    corporation."
      1988 - Subsec. (a). Pub. L. 100-647, Sec. 1012(i)(19)(C),
    inserted sentence at end relating to foreign corporation with
    respect to which any person is treated as a United States
    shareholder under section 953(c).
      Subsec. (a)(3), (4). Pub. L. 100-647, Sec. 1012(i)(19)(A), added
    par. (3) and redesignated former par. (3) as (4).
      Subsec. (b). Pub. L. 100-647, Sec. 1012(i)(19)(B), substituted
    "paragraph (2) or (3) of subsection (a)" for "subsection (a)(2)".
      1982 - Subsec. (d). Pub. L. 97-248 inserted "(or on or before
    such later day as the Secretary may by forms or regulations
    prescribe)".
      1976 - Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary".
      Subsec. (e). Pub. L. 94-455, Sec. 1906(a)(4), struck out
    provisions relating to the requirement for information to be
    furnished in the case of liability to file a return under subsec.
    (a) of this section arising on or after Jan. 1, 1963, and before
    June 1, 1963, under regulations in effect on or before June 1,
    1963.
      1962 - Pub. L. 87-834 substituted "organization or reorganization
    of foreign corporations and as to acquisitions of their stock" for
    "creation or organization, or reorganization, of foreign
    corporations" in section catchline.
      Subsec. (a). Pub. L. 87-834 amended subsec. (a) generally. Prior
    to amendment, subsec. (a) read as follows:
      "(a) General Rule. - On or before the 90th day after the creation
    or organization, or reorganization, of any foreign corporation - 
        "(1) Each United States citizen or resident who was an officer
      or director of the corporation at any time within 60 days after
      the creation or organization, or reorganization thereof, and
        "(2) Each United States shareholder of the corporation by or
      for whom, at any time within 60 days after the creation or
      organization or reorganization of the corporation, 5 percent or
      more in value of the stock of the corporation outstanding was
      owned directly or indirectly (including, in the case of an
      individual, stock owned by members of his family),
    shall make a return in compliance with the provisions of subsection
    (b)."
      Subsec. (b). Pub. L. 87-834 inserted the exception providing that
    in the case of persons described only in subsec. (a)(1) the
    information required shall be limited to the names and addresses of
    persons described in subsec. (a)(2).
      Subsec. (c). Pub. L. 87-834 substituted provisions requiring, for
    purposes of subsec. (a), stock owned directly or indirectly by a
    person (including, in the case of an individual, stock owned by
    members of his family) to be taken into account for provisions
    which defined "United States shareholder".
      Subsecs. (d) to (f). Pub. L. 87-834 added subsecs. (d) and (e)
    and redesignated former subsec. (d) as (f) and inserted a reference
    to section 6679 of this title.
      1960 - Pub. L. 86-780 substituted "Returns as to creation or
    organization, or reorganization, of foreign corporations" for
    "Returns as to formation or reorganization of foreign corporations"
    in section catchline.
      Subsec. (a). Pub. L. 86-780 substituted requirement that returns
    relating to the creation, organization, or reorganization of
    foreign corporations be made by every citizen or resident of the
    United States who was an officer or director of the corporation at
    any time within 60 days after its creation, organization, or
    reorganization, and by every United States shareholder of the
    corporation owning at least 5 percent of its outstanding stock at
    any time within such 60 days for requirement that every attorney,
    accountant, fiduciary, bank, trust company, financial institution,
    or other person, who advises as to the formation or reorganization
    of a foreign corporation, file a return in accordance with
    regulations prescribed by the Secretary of the Treasury or his
    delegate.
      Subsec. (b). Pub. L. 86-780 reenacted the substance of subsec.
    (b), struck out "to the full extent of the information within the
    possession or knowledge or under the control of the person required
    to make the return" before "such information".
      Subsec. (c). Pub. L. 86-780 inserted the provisions defining
    United States shareholder and members of family and struck out
    provision relating to the making of a return by an attorney-at-law
    with respect to privileged communications.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1146(b) of Pub. L. 105-34 provided that: "The amendment
    made by this section [amending this section] shall take effect on
    January 1, 1998."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 341(c) of Pub. L. 97-248 provided that: "The amendments
    made by this section [amending this section and section 6048 of
    this title] shall apply to returns filed after the date of the
    enactment of this Act [Sept. 3, 1982]."

                     EFFECTIVE DATE OF 1962 AMENDMENT                 
      Section 20(e)(2) of Pub. L. 87-834 provided that: "The amendments
    made by subsection (b) [amending this section] shall take effect on
    January 1, 1963."

                     EFFECTIVE DATE OF 1960 AMENDMENT                 
      Section 8 of Pub. L. 86-780 provided that: "The amendments made
    by section 7 [amending this section] shall apply only with respect
    to foreign corporations created or organized, or reorganized, after
    the date of the enactment of this Act [Sept. 14, 1960]."

-End-

-CITE-
    26 USC Sec. 6046A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6046A. Returns as to interests in foreign partnerships

-STATUTE-
    (a) Requirement of return
      Any United States person, except to the extent otherwise provided
    by regulations - 
        (1) who acquires any interest in a foreign partnership,
        (2) who disposes of any portion of his interest in a foreign
      partnership, or
        (3) whose proportional interest in a foreign partnership
      changes substantially,

    shall file a return. Paragraphs (1) and (2) shall apply to any
    acquisition or disposition only if the United States person
    directly or indirectly holds at least a 10-percent interest in such
    partnership either before or after such acquisition or disposition,
    and paragraph (3) shall apply to any change only if the change is
    equivalent to at least a 10-percent interest in such partnership.
    (b) Form and contents of return
      Any return required by subsection (a) shall be in such form and
    set forth such information as the Secretary shall by regulations
    prescribe.
    (c) Time for filing return
      Any return required by subsection (a) shall be filed on or before
    the 90th day (or on or before such later day as the Secretary may
    by regulations prescribe) after the day on which the United States
    person becomes liable to file such return.
    (d) 10-percent interest
      For purposes of subsection (a), a 10-percent interest in a
    partnership is an interest described in section 6038(e)(3)(C).
    (e) Cross reference
          For provisions relating to penalties for violations of this
        section, see sections 6679 and 7203.

-SOURCE-
    (Added Pub. L. 97-248, title IV, Sec. 405(a), Sept. 3, 1982, 96
    Stat. 669; amended Pub. L. 105-34, title XI, Sec. 1143(a), Aug. 5,
    1997, 111 Stat. 983.)

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (a). Pub. L. 105-34, Sec. 1143(a)(1), inserted at
    end "Paragraphs (1) and (2) shall apply to any acquisition or
    disposition only if the United States person directly or indirectly
    holds at least a 10-percent interest in such partnership either
    before or after such acquisition or disposition, and paragraph (3)
    shall apply to any change only if the change is equivalent to at
    least a 10-percent interest in such partnership."
      Subsecs. (d), (e). Pub. L. 105-34, Sec. 1143(a)(2), added subsec.
    (d) and redesignated former subsec. (d) as (e).

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1143(c) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section and section 6679 of
    this title] shall apply to transfers and changes after the date of
    the enactment of this Act [Aug. 5, 1997]."

                              EFFECTIVE DATE                          
      Section 407(b) of Pub. L. 97-248 provided that: "The amendments
    made by section 405 [enacting this section and amending section
    6679 of this title] shall apply with respect to acquisitions or
    dispositions of, or substantial changes in, interests in foreign
    partnerships occurring after the date of the enactment of this Act
    [Sept. 3, 1982]."

       SPECIAL RULE FOR CERTAIN INTERNATIONAL SATELLITE PARTNERSHIPS   
      For provision that this section is not applicable to certain
    international satellite partnerships, see section 406 of Pub. L. 97-
    248, set out as a note under section 6231 of this title.

-End-

-CITE-
    26 USC Sec. 6047                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6047. Information relating to certain trusts and annuity plans

-STATUTE-
    (a) Trustees and insurance companies
      The trustee of a trust described in section 401(a) which is
    exempt from tax under section 501(a) to which contributions have
    been paid under a plan on behalf of any owner-employee (as defined
    in section 401(c)(3)), and each insurance company or other person
    which is the issuer of a contract purchased by such a trust, or
    purchased under a plan described in section 403(a), contributions
    for which have been paid on behalf of any owner-employee, shall
    file such returns (in such form and at such times), keep such
    records, make such identification of contracts and funds (and
    accounts within such funds), and supply such information, as the
    Secretary shall by forms or regulations prescribe.
    (b) Owner-employees
      Every individual on whose behalf contributions have been paid as
    an owner-employee (as defined in section 401(c)(3)) - 
        (1) to a trust described in section 401(a) which is exempt from
      tax under section 501(a), or
        (2) to an insurance company or other person under a plan
      described in section 403(a),

    shall furnish the trustee, insurance company, or other person, as
    the case may be, such information at such times and in such form
    and manner as the Secretary shall prescribe by forms or
    regulations.
    (c) Other programs
      To the extent provided by regulations prescribed by the
    Secretary, the provisions of this section apply with respect to any
    payment described in section 219 and to transactions of any trust
    described in section 408(a) or under an individual retirement
    annuity described in section 408(b).
    (d) Reports by employers, plan administrators, etc.
      (1) In general
        The Secretary shall by forms or regulations require that - 
          (A) the employer maintaining, or the plan administrator
        (within the meaning of section 414(g)) of, a plan from which
        designated distributions (as defined in section 3405(e)(1)) may
        be made, and
          (B) any person issuing any contract under which designated
        distributions (as so defined) may be made,

      make returns and reports regarding such plan (or contract) to the
      Secretary, to the participants and beneficiaries of such plan (or
      contract), and to such other persons as the Secretary may by
      regulations prescribe. No return or report may be required under
      the preceding sentence with respect to distributions to any
      person during any year unless such distributions aggregate $10 or
      more.
      (2) Form, etc., of reports
        Such reports shall be in such form, made at such time, and
      contain such information as the Secretary may prescribe by forms
      or regulations.
    (e) Employee stock ownership plans
      The Secretary shall require - 
        (1) any employer maintaining, or the plan administrator (within
      the meaning of section 414(g)) of, an employee stock ownership
      plan which holds stock with respect to which section 404(k)
      applies to dividends paid on such stock, or
        (2) both such employer or plan administrator,

    to make returns and reports regarding such plan, transaction, or
    loan to the Secretary and to such other persons as the Secretary
    may prescribe. Such returns and reports shall be made in such form,
    shall be made at such time, and shall contain such information as
    the Secretary may prescribe.
    (f) Designated Roth contributions
      The Secretary shall require the plan administrator of each
    applicable retirement plan (as defined in section 402A) to make
    such returns and reports regarding designated Roth contributions
    (as defined in section 402A) to the Secretary, participants and
    beneficiaries of the plan, and such other persons as the Secretary
    may prescribe.
    (g) Cross references
          (1) For provisions relating to penalties for failures to file
        returns and reports required under this section, see sections
        6652(e), 6721, and 6722.
          (2) For criminal penalty for furnishing fraudulent
        information, see section 7207.
          (3) For provisions relating to penalty for failure to comply
        with the provisions of subsection (d), see section 6704.

-SOURCE-
    (Added Pub. L. 87-792, Sec. 7(m)(1), Oct. 10, 1962, 76 Stat. 830;
    amended Pub. L. 93-406, title II, Secs. 1031(c)(3), 2002(g)(8),
    Sept. 2, 1974, 88 Stat. 947, 970; Pub. L. 94-455, title XV, Sec.
    1501(b)(9), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
    1737, 1834; Pub. L. 97-34, title III, Sec. 311(h)(8), Aug. 13,
    1981, 95 Stat. 282; Pub. L. 97-248, title III, Sec. 334(b), Sept.
    3, 1982, 96 Stat. 626; Pub. L. 97-448, title I, Sec. 103(c)(12)(C),
    Jan. 12, 1983, 96 Stat. 2377; Pub. L. 98-369, div. A, title IV,
    Sec. 491(d)(47), (57), July 18, 1984, 98 Stat. 852; Pub. L. 99-514,
    title XV, Sec. 1501(d)(1)(D), title XVIII, Sec. 1848(e)(2), Oct.
    22, 1986, 100 Stat. 2740, 2857; Pub. L. 101-239, title VII, Sec.
    7301(e), Dec. 19, 1989, 103 Stat. 2349; Pub. L. 102-318, title V,
    Sec. 522(b)(2)(D), (E), July 3, 1992, 106 Stat. 314; Pub. L. 104-
    188, title I, Secs. 1455(b)(2), (d)(1), 1602(b)(6), Aug. 20, 1996,
    110 Stat. 1818, 1834; Pub. L. 107-16, title VI, Sec. 617(d)(2),
    June 7, 2001, 115 Stat. 106.)

-MISC1-
                                AMENDMENTS                            
      2001 - Subsecs. (f), (g). Pub. L. 107-16 added subsec. (f) and
    redesignated former subsec. (f) as (g).
      1996 - Subsec. (d)(1). Pub. L. 104-188, Sec. 1455(b)(2), inserted
    at end "No return or report may be required under the preceding
    sentence with respect to distributions to any person during any
    year unless such distributions aggregate $10 or more."
      Subsec. (e)(1) to (3). Pub. L. 104-188, Sec. 1602(b)(6), added
    pars. (1) and (2) and struck out former pars. (1) to (3) which read
    as follows:
      "(1) any employer maintaining, or the plan administrator (within
    the meaning of section 414(g)) of, an employee stock ownership plan
    - 
        "(A) which acquired stock in a transaction to which section 133
      applies, or
        "(B) which holds stock with respect to which section 404(k)
      applies to dividends paid on such stock,
      "(2) any person making or holding a loan to which section 133
    applies, or
      "(3) both such employer or plan administrator and such person,".
      Subsec. (f)(1). Pub. L. 104-188, Sec. 1455(d)(1), amended par.
    (1) generally. Prior to amendment, par. (1) read as follows: "For
    provisions relating to penalties for failure to file a return
    required by this section, see section 6652(e)."
      1992 - Subsec. (d)(1)(A). Pub. L. 102-318, Sec. 522(b)(2)(E),
    which directed the substitution of "section 3405(d)(3)" for
    "section 3405(d)(1)", could not be executed because of the prior
    amendment by Pub. L. 102-318, Sec. 522(b)(2)(D). See below.
      Pub. L. 102-318, Sec. 522(b)(2)(D), substituted "3405(e)(1)" for
    "3405(d)(1)".
      1989 - Subsecs. (e), (f). Pub. L. 101-239 added subsec. (e) and
    redesignated former subsec. (e) as (f).
      1986 - Subsec. (e)(1). Pub. L. 99-514, Sec. 1501(d)(1)(D),
    substituted "section 6652(e)" for "section 6652(f)".
      Subsec. (e)(3). Pub. L. 99-514, Sec. 1848(e)(2), added par. (3).
      1984 - Pub. L. 98-369, Sec. 491(d)(57), struck out "and bond
    purchase" after "trusts and annuity" in section catchline.
      Subsecs. (c) to (f). Pub. L. 98-369, Sec. 491(d)(47),
    redesignated former subsecs. (d) to (f) as (c) to (e),
    respectively, and struck out former subsec. (c) which related to
    information to be supplied by employees under qualified bond
    purchase plans.
      1983 - Subsec. (d). Pub. L. 97-448 substituted "section 219" for
    "section 219(a)".
      1982 - Subsecs. (e), (f). Pub. L. 97-248 added subsec. (e) and
    redesignated former subsec. (e) as (f).
      1981 - Subsec. (d). Pub. L. 97-34 substituted "section 219(a)"
    for "section 219(a) or 220(a)".
      1976 - Subsecs. (a) to (d). Pub. L. 94-455, Sec. 1906(b)(13)(A),
    struck out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (d). Pub. L. 94-455, Sec. 1501(b)(9), inserted "or
    220(a)" after "section 219(a)".
      1974 - Subsec. (d). Pub. L. 93-406, Sec. 2002(g)(8), added
    subsec. (d). Former subsec. (d) redesignated (e).
      Subsec. (e). Pub. L. 93-406, Secs. 1031(c)(3), 2002(g)(8),
    redesignated former subsec. (d) as (e), and inserted reference to
    section 6652(f) covering provisions relating to penalties for
    failure to file a return required by this section.

                     EFFECTIVE DATE OF 2001 AMENDMENT                 
      Amendment by Pub. L. 107-16 applicable to taxable years beginning
    after Dec. 31, 2005, see section 617(f) of Pub. L. 107-16, set out
    as a note under section 402 of this title.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by section 1455(b)(2), (d)(1) of Pub. L. 104-188
    applicable to returns, reports, and other statements the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1996, see section 1455(e) of Pub. L. 104-188, set out as a note
    under section 408 of this title.
      Amendment by section 1602(b)(6) of Pub. L. 104-188 applicable to
    loans made after Aug. 20, 1996, with exception and provisions
    relating to certain refinancings, see section 1602(c) of Pub. L.
    104-188, set out as an Effective Date of Repeal note under former
    section 133 of this title.

                     EFFECTIVE DATE OF 1992 AMENDMENT                 
      Amendment by Pub. L. 102-318 applicable, except as otherwise
    provided, to distributions after Dec. 31, 1992, see section 522(d)
    of Pub. L. 102-318.

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Amendment by Pub. L. 101-239, applicable, except as otherwise
    provided, to loans made after July 10, 1989, see section 7301(f) of
    Pub. L. 101-239, set out as a note under section 133 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1501(d)(1)(D) of Pub. L. 99-514 applicable
    to returns the due date for which (determined without regard to
    extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Amendment by section 1848(e)(2) of Pub. L. 99-514 effective,
    except as otherwise provided, as if included in the provisions of
    the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
    amendment relates, see section 1881 of Pub. L. 99-514, set out as a
    note under section 48 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to obligations issued
    after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set
    out as a note under section 62 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 97-448 effective, except as otherwise
    provided, as if it had been included in the provision of the
    Economic Recovery Tax Act of 1981, Pub. L. 97-34, to which such
    amendment relates, see section 109 of Pub. L. 97-448, set out as a
    note under section 1 of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-248 effective Jan. 1, 1983, see section
    334(e) of Pub. L. 97-248, set out as an Effective Date note under
    section 3405 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable to taxable years beginning
    after Dec. 31, 1981, see section 311(i)(1) of Pub. L. 97-34, set
    out as a note under section 219 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1501(b)(9) of Pub. L. 94-455 applicable to
    taxable years beginning after Dec. 31, 1976, see section 1501(d) of
    Pub. L. 94-455, set out as a note under section 62 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by section 1031(c)(3) of Pub. L. 93-406 effective Sept.
    2, 1974, see section 1034 of Pub. L. 93-406, set out as an
    Effective Date note under section 6057 of this title.
      Amendment by section 2002(g)(8) of Pub. L. 93-406 effective Jan.
    1, 1975, see section 2002(i)(2) of Pub. L. 93-406, set out as an
    Effective Date note under section 4973 of this title.

                              EFFECTIVE DATE                          
      Section applicable to taxable years beginning after Dec. 31,
    1962, see section 8 of Pub. L. 87-792, set out as a note under
    section 22 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1998        
      For provisions directing that if any amendments made by subtitle
    D [Secs. 1401-1465] of title I of Pub. L. 104-188 require an
    amendment to any plan or annuity contract, such amendment shall not
    be required to be made before the first day of the first plan year
    beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104-
    188, set out as a note under section 401 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1994        
      For provisions directing that if any amendments made by subtitle
    B [Secs. 521-523] of title V of Pub. L. 102-318 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1994, see section 523 of Pub. L. 102-318, set out as a note under
    section 401 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-

-CITE-
    26 USC Sec. 6048                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6048. Information with respect to certain foreign trusts

-STATUTE-
    (a) Notice of certain events
      (1) General rule
        On or before the 90th day (or such later day as the Secretary
      may prescribe) after any reportable event, the responsible party
      shall provide written notice of such event to the Secretary in
      accordance with paragraph (2).
      (2) Contents of notice
        The notice required by paragraph (1) shall contain such
      information as the Secretary may prescribe, including - 
          (A) the amount of money or other property (if any)
        transferred to the trust in connection with the reportable
        event, and
          (B) the identity of the trust and of each trustee and
        beneficiary (or class of beneficiaries) of the trust.
      (3) Reportable event
        For purposes of this subsection - 
        (A) In general
          The term "reportable event" means - 
            (i) the creation of any foreign trust by a United States
          person,
            (ii) the transfer of any money or property (directly or
          indirectly) to a foreign trust by a United States person,
          including a transfer by reason of death, and
            (iii) the death of a citizen or resident of the United
          States if - 
              (I) the decedent was treated as the owner of any portion
            of a foreign trust under the rules of subpart E of part I
            of subchapter J of chapter 1, or
              (II) any portion of a foreign trust was included in the
            gross estate of the decedent.
        (B) Exceptions
          (i) Fair market value sales
            Subparagraph (A)(ii) shall not apply to any transfer of
          property to a trust in exchange for consideration of at least
          the fair market value of the transferred property. For
          purposes of the preceding sentence, consideration other than
          cash shall be taken into account at its fair market value and
          the rules of section 679(a)(3) shall apply.
          (ii) Deferred compensation and charitable trusts
            Subparagraph (A) shall not apply with respect to a trust
          which is - 
              (I) described in section 402(b), 404(a)(4), or 404A, or
              (II) determined by the Secretary to be described in
            section 501(c)(3).
      (4) Responsible party
        For purposes of this subsection, the term "responsible party"
      means - 
          (A) the grantor in the case of the creation of an inter vivos
        trust,
          (B) the transferor in the case of a reportable event
        described in paragraph (3)(A)(ii) other than a transfer by
        reason of death, and
          (C) the executor of the decedent's estate in any other case.
    (b) United States owner of foreign trust
      (1) In general
        If, at any time during any taxable year of a United States
      person, such person is treated as the owner of any portion of a
      foreign trust under the rules of subpart E of part I of
      subchapter J of chapter 1, such person shall be responsible to
      ensure that - 
          (A) such trust makes a return for such year which sets forth
        a full and complete accounting of all trust activities and
        operations for the year, the name of the United States agent
        for such trust, and such other information as the Secretary may
        prescribe, and
          (B) such trust furnishes such information as the Secretary
        may prescribe to each United States person (i) who is treated
        as the owner of any portion of such trust or (ii) who receives
        (directly or indirectly) any distribution from the trust.
      (2) Trusts not having United States agent
        (A) In general
          If the rules of this paragraph apply to any foreign trust,
        the determination of amounts required to be taken into account
        with respect to such trust by a United States person under the
        rules of subpart E of part I of subchapter J of chapter 1 shall
        be determined by the Secretary.
        (B) United States agent required
          The rules of this paragraph shall apply to any foreign trust
        to which paragraph (1) applies unless such trust agrees (in
        such manner, subject to such conditions, and at such time as
        the Secretary shall prescribe) to authorize a United States
        person to act as such trust's limited agent solely for purposes
        of applying sections 7602, 7603, and 7604 with respect to - 
            (i) any request by the Secretary to examine records or
          produce testimony related to the proper treatment of amounts
          required to be taken into account under the rules referred to
          in subparagraph (A), or
            (ii) any summons by the Secretary for such records or
          testimony.

        The appearance of persons or production of records by reason of
        a United States person being such an agent shall not subject
        such persons or records to legal process for any purpose other
        than determining the correct treatment under this title of the
        amounts required to be taken into account under the rules
        referred to in subparagraph (A). A foreign trust which appoints
        an agent described in this subparagraph shall not be considered
        to have an office or a permanent establishment in the United
        States, or to be engaged in a trade or business in the United
        States, solely because of the activities of such agent pursuant
        to this subsection.
        (C) Other rules to apply
          Rules similar to the rules of paragraphs (2) and (4) of
        section 6038A(e) shall apply for purposes of this paragraph.
    (c) Reporting by United States beneficiaries of foreign trusts
      (1) In general
        If any United States person receives (directly or indirectly)
      during any taxable year of such person any distribution from a
      foreign trust, such person shall make a return with respect to
      such trust for such year which includes - 
          (A) the name of such trust,
          (B) the aggregate amount of the distributions so received
        from such trust during such taxable year, and
          (C) such other information as the Secretary may prescribe.
      (2) Inclusion in income if records not provided
        (A) In general
          If adequate records are not provided to the Secretary to
        determine the proper treatment of any distribution from a
        foreign trust, such distribution shall be treated as an
        accumulation distribution includible in the gross income of the
        distributee under chapter 1. To the extent provided in
        regulations, the preceding sentence shall not apply if the
        foreign trust elects to be subject to rules similar to the
        rules of subsection (b)(2)(B).
        (B) Application of accumulation distribution rules
          For purposes of applying section 668 in a case to which
        subparagraph (A) applies, the applicable number of years for
        purposes of section 668(a) shall be  1/2  of the number of
        years the trust has been in existence.
    (d) Special rules
      (1) Determination of whether United States person makes transfer
        or receives distribution
        For purposes of this section, in determining whether a United
      States person makes a transfer to, or receives a distribution
      from, a foreign trust, the fact that a portion of such trust is
      treated as owned by another person under the rules of subpart E
      of part I of subchapter J of chapter 1 shall be disregarded.
      (2) Domestic trusts with foreign activities
        To the extent provided in regulations, a trust which is a
      United States person shall be treated as a foreign trust for
      purposes of this section and section 6677 if such trust has
      substantial activities, or holds substantial property, outside
      the United States.
      (3) Time and manner of filing information
        Any notice or return required under this section shall be made
      at such time and in such manner as the Secretary shall prescribe.
      (4) Modification of return requirements
        The Secretary is authorized to suspend or modify any
      requirement of this section if the Secretary determines that the
      United States has no significant tax interest in obtaining the
      required information.
      (5) United States person's return must be consistent with trust
        return or Secretary notified of inconsistency
        Rules similar to the rules of section 6034A(c) shall apply to
      items reported by a trust under subsection (b)(1)(B) and to
      United States persons referred to in such subsection.

-SOURCE-
    (Added Pub. L. 87-834, Sec. 7(f), Oct. 16, 1962, 76 Stat. 987;
    amended Pub. L. 94-455, title X, Sec. 1013(d)(1), (e)(3), (4),
    title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1616, 1834;
    Pub. L. 97-248, title III, Sec. 341(b), Sept. 3, 1982, 96 Stat.
    635; Pub. L. 104-188, title I, Sec. 1901(a), Aug. 20, 1996, 110
    Stat. 1904; Pub. L. 105-34, title X, Sec. 1027(b), title XVI, Sec.
    1601(i)(1), Aug. 5, 1997, 111 Stat. 926, 1092.)

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (b). Pub. L. 105-34, Sec. 1601(i)(1), substituted
    "owner" for "grantor" in heading.
      Subsec. (d)(5). Pub. L. 105-34, Sec. 1027(b), added par. (5).
      1996 - Pub. L. 104-188 amended section generally, substituting
    provisions calling for improved information reporting on foreign
    trusts for provisions calling for the filing of returns as to
    foreign trusts, prescribing the form and contents of such returns,
    and requiring annual returns for foreign trusts with one or more
    United States beneficiaries.
      1982 - Subsec. (a). Pub. L. 97-248 inserted "(or on or before
    such later day as the Secretary may by regulations prescribe)"
    after "the 90th day".
      1976 - Pub. L. 94-455, Sec. 1013(e)(4), struck out "creation of
    or transfer to" after "Returns as to" in section catchline.
      Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary".
      Subsecs. (c), (d). Pub. L. 94-455, Sec. 1013(d)(1), (e)(3), added
    subsec. (c), redesignated former subsec. (c) as (d), and in subsec.
    (d) struck out cross reference to section 643(d) for definition of
    "foreign trust created by a United States person".

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by section 1027(b) of Pub. L. 105-34 applicable to
    returns of beneficiaries and owners filed after Aug. 5, 1997, see
    section 1027(c) of Pub. L. 105-34, set out as a note under section
    6034A of this title.
      Amendment by section 1601(i)(1) of Pub. L. 105-34 effective as if
    included in the provisions of the Small Business Job Protection Act
    of 1996, Pub. L. 104-188, to which it relates, see section 1601(j)
    of Pub. L. 105-34, set out as a note under section 23 of this
    title.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 1901(d) of Pub. L. 104-188 provided that:
      "(1) Reportable events. - To the extent related to subsection (a)
    of section 6048 of the Internal Revenue Code of 1986, as amended by
    this section, the amendments made by this section [amending this
    section and sections 6677 and 6724 of this title] shall apply to
    reportable events (as defined in such section 6048) occurring after
    the date of the enactment of this Act [Aug. 20, 1996].
      "(2) Grantor trust reporting. - To the extent related to
    subsection (b) of such section 6048, the amendments made by this
    section shall apply to taxable years of United States persons
    beginning after December 31, 1995.
      "(3) Reporting by united states beneficiaries. - To the extent
    related to subsection (c) of such section 6048, the amendments made
    by this section shall apply to distributions received after the
    date of the enactment of this Act."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-248 applicable to returns filed after
    Sept. 3, 1982, see section 341(c) of Pub. L. 97-248, set out as a
    note under section 6046 of this title.

-End-

-CITE-
    26 USC Sec. 6049                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6049. Returns regarding payments of interest

-STATUTE-
    (a) Requirement of reporting
      Every person - 
        (1) who makes payments of interest (as defined in subsection
      (b)) aggregating $10 or more to any other person during any
      calendar year, or
        (2) who receives payments of interest (as so defined) as a
      nominee and who makes payments aggregating $10 or more during any
      calendar year to any other person with respect to the interest so
      received,

    shall make a return according to the forms or regulations
    prescribed by the Secretary, setting forth the aggregate amount of
    such payments and the name and address of the person to whom paid.
    (b) Interest defined
      (1) General rule
        For purposes of subsection (a), the term "interest" means - 
          (A) interest on any obligation - 
            (i) issued in registered form, or
            (ii) of a type offered to the public,

        other than any obligation with a maturity (at issue) of not
        more than 1 year which is held by a corporation,
          (B) interest on deposits with persons carrying on the banking
        business,
          (C) amounts (whether or not designated as interest) paid by a
        mutual savings bank, savings and loan association, building and
        loan association, cooperative bank, homestead association,
        credit union, industrial loan association or bank, or similar
        organization, in respect of deposits, investment certificates,
        or withdrawable or repurchasable shares,
          (D) interest on amounts held by an insurance company under an
        agreement to pay interest thereon,
          (E) interest on deposits with brokers (as defined in section
        6045(c)),
          (F) interest paid on amounts held by investment companies (as
        defined in section 3 of the Investment Company Act of 1940 (15
        U.S.C. 80a-3)) and on amounts invested in other pooled funds or
        trusts, and
          (G) to the extent provided in regulations prescribed by the
        Secretary, any other interest (which is not described in
        paragraph (2)).
      (2) Exceptions
        For purposes of subsection (a), the term "interest" does not
      include - 
          (A) interest on any obligation issued by a natural person,
          (B) except to the extent otherwise provided in regulations - 
            (i) any amount paid to any person described in paragraph
          (4), or
            (ii) any amount described in paragraph (5), and

          (C) except to the extent otherwise provided in regulations,
        any amount not described in subparagraph (B) of this paragraph
        which is income from sources outside the United States or which
        is paid by - 
            (i) a foreign government or international organization or
          any agency or instrumentality thereof,
            (ii) a foreign central bank of issue,
            (iii) a foreign corporation not engaged in a trade or
          business in the United States,
            (iv) a foreign corporation, the interest payments of which
          would be exempt from withholding under subchapter A of
          chapter 3 if paid to a person who is not a United States
          person, or
            (v) a partnership not engaged in a trade or business in the
          United States and composed in whole of nonresident alien
          individuals and person described in clause (i), (ii), or
          (iii).
      (3) Payments by United States nominees, etc., of United States
        person
        If, within the United States, a United States person - 
          (A) collects interest (or otherwise acts as a middleman
        between the payor and payee) from a foreign person described in
        paragraph (2)(D) or collects interest from a United States
        person which is income from sources outside the United States
        for a second person who is a United States person, or
          (B) makes payments of such interest to such second United
        States person,

      notwithstanding paragraph (2)(D), such payment shall be subject
      to the requirements of subsection (a) with respect to such second
      United States person.
      (4) Persons described in this paragraph
        A person is described in this paragraph if such person is - 
          (A) a corporation,
          (B) an organization exempt from taxation under section 501(a)
        or an individual retirement plan,
          (C) the United States or any wholly owned agency or
        instrumentality thereof,
          (D) a State, the District of Columbia, a possession of the
        United States, any political subdivision of any of the
        foregoing, or any wholly owned agency or instrumentality of any
        one or more of the foregoing,
          (E) a foreign government, a political subdivision of a
        foreign government, or any wholly owned agency or
        instrumentality of any one or more of the foregoing,
          (F) an international organization or any wholly owned agency
        or instrumentality thereof,
          (G) a foreign central bank of issue,
          (H) a dealer in securities or commodities required to
        register as such under the laws of the United States or a
        State, the District of Columbia, or a possession of the United
        States,
          (I) a real estate investment trust (as defined in section
        856),
          (J) an entity registered at all times during the taxable year
        under the Investment Company Act of 1940,
          (K) a common trust fund (as defined in section 584(a)), or
          (L) any trust which - 
            (i) is exempt from tax under section 664(c), or
            (ii) is described in section 4947(a)(1).
      (5) Amounts described in this paragraph
        An amount is described in this paragraph if such amount - 
          (A) is subject to withholding under subchapter A of chapter 3
        (relating to withholding of tax on nonresident aliens and
        foreign corporations) by the person paying such amount, or
          (B) would be subject to withholding under subchapter A of
        chapter 3 by the person paying such amount but for the fact
        that - 
            (i) such amount is income from sources outside the United
          States,
            (ii) the payor thereof is exempt from the application of
          section 1441(a) by reason of section 1441(c) or a tax treaty,
            (iii) such amount is original issue discount (within the
          meaning of section 1273(a)), or
            (iv) such amount is described in section 871(i)(2).
    (c) Statements to be furnished to persons with respect to whom
      information is required
      (1) In general
        Every person required to make a return under subsection (a)
      shall furnish to each person whose name is required to be set
      forth in such return a written statement showing - 
          (A) the name, address, and phone number of the information
        contact of the person required to make such return, and
          (B) the aggregate amount of payments to, or the aggregate
        amount includible in the gross income of, the person required
        to be shown on the return.
      (2) Time and form of statement
        The written statement under paragraph (1) - 
          (A) shall be furnished (either in person or in a statement
        mailing by first-class mail which includes adequate notice that
        the statement is enclosed) to the person on or before January
        31 of the year following the calendar year for which the return
        under subsection (a) was required to be made, and
          (B) shall be in such form as the Secretary may prescribe by
        regulations.
    (d) Definitions and special rules
      For purposes of this section - 
      (1) Person
        The term "person" includes any governmental unit and any agency
      or instrumentality thereof and any international organization and
      any agency or instrumentality thereof.
      (2) Obligation
        The term "obligation" includes bonds, debentures, notes,
      certificates, and other evidences of indebtedness.
      (3) Payments by governmental units
        In the case of payments made by any governmental unit or any
      agency or instrumentality thereof, the officer or employee having
      control of the payment of interest (or the person appropriately
      designated for purposes of this section) shall make the returns
      and statements required by this section.
      (4) Financial institutions, brokers, etc., collecting interest
        may be substituted for payor
        To the extent and in the manner provided by regulations, in the
      case of any obligation - 
          (A) a financial institution, broker, or other person
        specified in such regulations which collects interest on such
        obligation for the payee (or otherwise acts as a middleman
        between the payor and the payee) shall comply with the
        requirements of subsections (a) and (c), and
          (B) no other person shall be required to comply with the
        requirements of subsections (a) and (c) with respect to any
        interest on such obligation for which reporting is required
        pursuant to subparagraph (A).
      (5) Interest on certain obligations may be treated on a
        transactional basis
        (A) In general
          To the extent and in the manner provided in regulations, this
        section shall apply with respect to - 
            (i) any person described in paragraph (4)(A), and
            (ii) in the case of any United States savings bonds, any
          Federal agency making payments thereon,

        on any transactional basis rather than on an annual aggregation
        basis.
        (B) Separate returns and statements
          If subparagraph (A) applies to interest on any obligation,
        the return under subsection (a) and the statement furnished
        under subsection (c) with respect to such transaction may be
        made separately, but any such statement shall be furnished to
        the payee at such time as the Secretary may prescribe by
        regulations but not later than January 31 of the next calendar
        year.
        (C) Statement to payee required in case of transactions
          involving $10 or more
          In the case of any transaction to which this paragraph
        applies which involves the payment of $10 or more of interest,
        a statement of the transaction may be provided to the payee of
        such interest in lieu of the statement required under
        subsection (c). Such statement shall be provided during January
        of the year following the year in which such payment is made.
      (6) Treatment of original issue discount
        (A) In general
          Original issue discount on any obligation shall be reported -
        
            (i) as if paid at the time it is includible in gross income
          under section 1272 (except that for such purpose the amount
          reportable with respect to any subsequent holder shall be
          determined as if he were the original holder), and
            (ii) if section 1272 does not apply to the obligation, at
          maturity (or, if earlier, on redemption).

        In the case of any obligation not in registered form issued
        before January 1, 1983, clause (ii) and not clause (i) shall
        apply.
        (B) Original issue discount
          For purposes of this paragraph, the term "original issue
        discount" has the meaning given to such term by section
        1273(a).
      (7) Interests in REMIC's and certain other debt instruments
        (A) In general
          For purposes of subsection (a), the term "interest" includes
        amounts includible in gross income with respect to regular
        interests in REMIC's (and such amounts shall be treated as paid
        when includible in gross income under section 860B(b)).
        (B) Reporting to corporations, etc.
          Except as otherwise provided in regulations, in the case of
        any interest described in subparagraph (A) of this paragraph
        and any other debt instrument to which section 1272(a)(6)
        applies, subsection (b)(4) of this section shall be applied
        without regard to subparagraphs (A), (H), (I), (J), (K), and
        (L)(i).
        (C) Additional information
          Except as otherwise provided in regulations, any return or
        statement required to be filed or furnished under this section
        with respect to interest income described in subparagraph (A)
        and interest on any other debt instrument to which section
        1272(a)(6) applies shall also provide information setting forth
        the adjusted issue price of the interest to which the return or
        statement relates at the beginning of each accrual period with
        respect to which interest income is required to be reported on
        such return or statement and information necessary to compute
        accrual of market discount.
        (D) Regulatory authority
          The Secretary may prescribe such regulations as are necessary
        or appropriate to carry out the purposes of this paragraph,
        including regulations which require more frequent or more
        detailed reporting.
      (8) Reporting of credit on clean renewable energy bonds
        (A) In general
          For purposes of subsection (a), the term "interest" includes
        amounts includible in gross income under section 54(g) or
        1400N(l)(6) and such amounts shall be treated as paid on the
        credit allowance date (as defined in section 54(b)(4) or
        1400N(l)(2)(D), as the case may be).
        (B) Reporting to corporations, etc.
          Except as otherwise provided in regulations, in the case of
        any interest described in subparagraph (A), subsection (b)(4)
        shall be applied without regard to subparagraphs (A), (H), (I),
        (J), (K), and (L)(i) of such subsection.
        (C) Regulatory authority
          The Secretary may prescribe such regulations as are necessary
        or appropriate to carry out the purposes of this paragraph,
        including regulations which require more frequent or more
        detailed reporting.

-SOURCE-
    (Added Pub. L. 87-834, Sec. 19(c), Oct. 16, 1962, 76 Stat. 1055;
    amended Pub. L. 91-172, title IV, Sec. 413(c), (d), Dec. 30, 1969,
    83 Stat. 611, 612; Pub. L. 94-455, title XIX, Secs. 1901(b)(6)(A),
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1793, 1834; Pub. L. 97-248,
    title III, Secs. 303(b), 308(a), 309(a), Sept. 3, 1982, 96 Stat.
    587, 591; Pub. L. 97-424, title V, Sec. 547(b)(4), Jan. 6, 1983, 96
    Stat. 2200; Pub. L. 98-67, title I, Secs. 102(a), (e), 108(a), Aug.
    5, 1983, 97 Stat. 369, 370, 383; Pub. L. 98-369, div. A, title I,
    Sec. 42(a)(14), title IV, Sec. 474(r)(29)(J), July 18, 1984, 98
    Stat. 557, 845; Pub. L. 99-514, title VI, Sec. 674, title XII, Sec.
    1214(c)(4), title XV, Sec. 1501(c)(5), title XVIII, Sec.
    1803(a)(14)(C), Oct. 22, 1986, 100 Stat. 2319, 2543, 2737, 2797;
    Pub. L. 100-647, title I, Sec. 1006(t)(24), (v), Nov. 10, 1988, 102
    Stat. 3426, 3427; Pub. L. 104-168, title XII, Sec. 1201(a)(6), July
    30, 1996, 110 Stat. 1469; Pub. L. 109-58, title XIII, Sec. 1303(b),
    Aug. 8, 2005, 119 Stat. 996; Pub. L. 109-135, title I, Sec.
    101(b)(2), Dec. 21, 2005, 119 Stat. 2593; Pub. L. 109-222, title V,
    Sec. 502(a), (b), May 17, 2006, 120 Stat. 354.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Investment Company Act of 1940, referred to in subsec.
    (b)(4)(J), is title I of act Aug. 22, 1940, ch. 686, 54 Stat. 789,
    as amended, which is classified generally to subchapter I (Sec. 80a-
    1 et seq.) of chapter 2D of Title 15, Commerce and Trade. For
    complete classification of this Act to the Code, see section 80a-51
    of Title 15 and Tables.

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (b)(2)(B). Pub. L. 109-222, Sec. 502(a),
    redesignated subpar. (C) as (B) and struck out former subpar. (B)
    which read as follows: "interest on any obligation if such interest
    is exempt from tax under section 103(a) or if such interest is
    exempt from tax (without regard to the identity of the holder)
    under any other provision of this title,".
      Subsec. (b)(2)(C). Pub. L. 109-222 redesignated subpar. (D) as
    (C) and substituted "subparagraph (B)" for "subparagraph (C)".
      Subsec. (b)(2)(D). Pub. L. 109-222, Sec. 502(a), redesignated
    subpar. (D) as (C).
      2005 - Subsec. (d)(8). Pub. L. 109-58 added par. (8).
      Subsec. (d)(8)(A). Pub. L. 109-135 inserted "or 1400N(l)(6)"
    after "section 54(g)" and "or 1400N(l)(2)(D), as the case may be"
    after "section 54(b)(4)".
      1996 - Subsec. (c)(1)(A). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      1988 - Subsec. (d)(7)(A). Pub. L. 100-647, Sec. 1006(v), inserted
    parenthetical phrase relating to amounts treated as paid when
    includible in gross income under section 860B(b).
      Subsec. (d)(7)(C). Pub. L. 100-647, Sec. 1006(t)(24), substituted
    "the adjusted issue price" for "the issue price".
      1986 - Subsec. (b)(5)(B)(iii). Pub. L. 99-514, Sec.
    1803(a)(14)(C), substituted "section 1273(a)" for "section
    1232(b)(1)".
      Subsec. (b)(5)(B)(iv). Pub. L. 99-514, Sec. 1214(c)(4), added cl.
    (iv).
      Subsec. (c). Pub. L. 99-514, Sec. 1501(c)(5), in amending subsec.
    (c) generally, substituted "information is required" for
    "information is furnished" in subsection heading and, in text,
    substituted references to persons required to make a return for
    former references to persons making a return and struck out
    provisions that no statement was required if the aggregate amount
    of payments to the person shown on the return was less than $10.
      Subsec. (d)(7). Pub. L. 99-514, Sec. 674, added par. (7).
      1984 - Subsec. (b)(2)(E). Pub. L. 98-369, Sec. 474(r)(29)(J),
    struck out subpar. (E) which related to amounts on which the person
    making payments was required to deduct and withhold a tax under
    section 1451 (relating to tax-free covenant bonds), or would have
    been so required but for section 1451(d) (relating to benefit of
    personal exemptions).
      Subsec. (d)(6)(A). Pub. L. 98-369, Sec. 42(a)(14)(A), substituted
    "section 1272" for "section 1232A" in two places.
      Subsec. (d)(6)(B). Pub. L. 98-369, Sec. 42(a)(14)(B), substituted
    "section 1273(a)" for "section 1232(b)(1)".
      1983 - Subsec. (a). Pub. L. 98-67, Sec. 102(e)(1), struck out
    par. (3) which related to persons required under subchapter B of
    chapter 24 to withhold tax on the payment of interest and, in
    provisions following par. (2), substituted "and the name and
    address of the person to whom paid" for ", tax deducted and
    withheld, and the name and address of the person to whom paid or
    from whom withheld".
      Subsec. (b)(2)(B). Pub. L. 97-424 substituted "this title" for
    "law".
      Subsec. (b)(2)(C). Pub. L. 98-67, Sec. 102(e)(2), amended subpar.
    (C) generally, substituting in cl. (i) "person described in
    paragraph (4), or" for "person referred to in paragraph (2) of
    section 3452(c) (other than subparagraphs (J) and (K) thereof), or"
    and in cl. (ii) "described in paragraph (5)," for "described in
    section 3454(a)(2)(D) or (E),".
      Subsec. (b)(4), (5). Pub. L. 98-67, Sec. 102(e)(2)(B), added
    pars. (4) and (5).
      Subsec. (c)(1)(C). Pub. L. 98-67, Sec. 102(e)(3), struck out
    subpar. (C) which related to aggregate amount of tax deducted and
    withheld with respect to the person under subchapter B of chapter
    24.
      Subsec. (c)(2). Pub. L. 98-67, Sec. 108(a), amended par. (2)
    generally, inserting provision allowing the written statement to be
    furnished either in person or in a separate mailing by first-class
    mail and authorizing the Secretary to prescribe by regulation the
    form that the written statement must take.
      Subsec. (e). Pub. L. 98-67, Sec. 102(a), repealed amendments made
    by Pub. L. 97-248. See 1982 Amendment note below.
      1982 - Subsec. (a). Pub. L. 97-248, Sec. 309(a), redesignated
    subpars. (A) and (B) of former par. (1) as pars. (1) and (2),
    respectively, in par. (2) as so redesignated inserted "(as so
    defined)" after "payments of interest", substituted par. (3) for
    former par. (1)(C) which described corporations with evidence of
    outstanding indebtedness in registered form for which during any
    calendar year there was at least $10 of original issue discount
    includible in the gross income of a holder under section 1232(a)(3)
    of this title without regard to subpar. (B) thereof, substituted
    "of such payments, tax deducted and withheld, and the name and
    address of the person to whom paid or from whom withheld" for "of
    such payments and such aggregate amount includible in the gross
    income of any holder and the name and address of the person to whom
    paid or such holder" in provisions following par. (3), formerly
    following par. (1)(C), and struck out former par. (2), which
    directed persons making aggregate interest payments of less than
    $10 to another person during any calendar year to report such
    payments and the recipients when required by the Secretary, and
    former par. (3), which required all corporations making payments of
    any amount of interest other than as defined in subsec. (b) to
    report such payments and the recipients when required by the
    Secretary.
      Subsec. (b). Pub. L. 97-248, Sec. 309(a), substituted "subsection
    (a)" for "subsections (a)(1) and (2)" in provisions preceding
    subpar. (A), in subpar. (A) substituted "any obligation (i) issued
    in registered form, or (ii) of a type offered to the public, other
    than any obligation with a maturity (at issue) of not more than 1
    year which is held by a corporation" for "evidences of indebtedness
    (including bonds, debentures, notes, and certificates) issued by a
    corporation in registered form, and, to the extent provided in
    regulations prescribed by the Secretary, interest on other
    evidences of indebtedness issued by a corporation of a type offered
    by corporations to the public" in subpar. (C) inserted "industrial
    loan association or bank" to list of payors of interest, in subpar.
    (E) substituted "brokers (as defined in section 6045(c))" for
    "stockbrokers and dealers in securities", added subpars. (F) and
    (G), in par. (2) substituted "subsection (a)" for "subsections
    (a)(1) and (2)" in provisions preceding subpar. (A), added subpar.
    (A), redesignated former subpar. (A) as (B), in subpar. (B) as so
    redesignated inserted reference to exemption under any provision of
    law, added subpar. (C), redesignated former subpar. (B) as (D), in
    subpar. (D) as so redesignated substituted provisions that the
    subpar. operates except to the extent otherwise provided in
    regulations or in subpar. (C) for provisions that the subpar.
    operates to the extent provided in regulations, added cls. (i) and
    (ii), designated existing provisions as cls. (iii) to (v), in cl.
    (iii) as so designated inserted specification of not being engaged
    in trade or business in the United States, in cl. (iv) as so
    designated inserted specification of exemption under subchapter A
    of chapter 3, redesignated former subpar. (C) as (E), and added
    par. (3).
      Subsec. (c). Pub. L. 97-248, Sec. 309(a), substituted "subsection
    (a)" for "subsection (a)(1)" wherever appearing, designated
    provision before former par. (1) as par. (1), redesignated former
    pars. (1) and (2) as subpars. (A) and (B), respectively, added
    subpar. (C), designated first sentence after former par. (2) as
    par. (2), designated second sentence after former par. (2) as par.
    (3), in par. (3) as so designated inserted "with respect to
    payments of interest to any person" after "No statement", struck
    out ", or the aggregate amount includible in the gross income of,"
    after "payments to", and substituted "paragraph (1) or (2)" for
    "subparagraph (A), (B), or (C)" after "with respect to".
      Subsec. (d). Pub. L. 97-248, Sec. 309(a), added subsec. (d).
      Subsec. (e). Pub. L. 97-248, Secs. 303(b), 308(a), provided that,
    applicable to payments of interest, dividends, and patronage
    dividends paid or credited after June 30, 1983, a new subsec. (e)
    is added. Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5,
    1983, 97 Stat. 369, repealed subtitle A (Secs. 301-308) of title
    III of Pub. L. 97-248 as of the close of June 30, 1983, and
    provided that the Internal Revenue Code of 1954 [now 1986] [this
    title] shall be applied and administered (subject to certain
    exceptions) as if such subtitle A (and the amendments made by such
    subtitle A) had not been enacted.
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary" wherever appearing.
      Subsec. (b)(1), (2)(A), (B). Pub. L. 94-455, Secs. 1901(b)(6)(A),
    1906(b)(13)(A), substituted "section 103(a)" for "section 103(a)(1)
    or (3)", and struck out "or his delegate" after "Secretary"
    wherever appearing.
      1969 - Subsec. (a)(1)(C). Pub. L. 91-172, Sec. 413(c), added
    subpar. (C).
      Subsec. (c). Pub. L. 91-172, Sec. 413(d), further qualified
    requirement to furnish statement by reference to aggregate amount
    includible in gross income.

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-222, title V, Sec. 502(c), May 17, 2006, 120 Stat.
    354, provided that: "The amendments made by this section [amending
    this section] shall apply to interest paid after December 31,
    2005."

                     EFFECTIVE DATE OF 2005 AMENDMENTS                 
      Amendment by Pub. L. 109-135 applicable to taxable years ending
    on or after Aug. 28, 2005, see section 101(c)(1) of Pub. L. 109-
    135, set out as an Effective Date note under section 1400N of this
    title.
      Amendment by Pub. L. 109-58 applicable to bonds issued after Dec.
    31, 2005, see section 1303(e) of Pub. L. 109-58, as amended, set
    out as an Effective Date note under section 54 of this title.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 674 of Pub. L. 99-514 effective Jan. 1,
    1987, see section 675(a) of Pub. L. 99-514, as amended, set out as
    an Effective Date note under section 860A of this title.
      Amendment by section 1214(c)(4) of Pub. L. 99-514 applicable to
    payments made in taxable year of payor beginning after Dec. 31,
    1986, except as otherwise provided, see section 1214(d) of Pub. L.
    99-514, as amended, set out as a note under section 861 of this
    title.
      Amendment by section 1501(c)(5) of Pub. L. 99-514 applicable to
    returns the due date for which (determined without regard to
    extensions) is after Oct. 22, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Amendment by section 1803(a)(14)(C) of Pub. L. 99-514 effective,
    except as otherwise provided, as if included in the provisions of
    the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
    amendment relates, see section 1881 of Pub. L. 99-514, set out as a
    note under section 48 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by section 42(a)(14) of Pub. L. 98-369 applicable to
    taxable years ending after July 18, 1984, see section 44 of Pub. L.
    98-369, set out as an Effective Date note under section 1271 of
    this title.
      Amendment by section 474(r)(29)(J) of Pub. L. 98-369 not
    applicable with respect to obligations issued before Jan. 1, 1984,
    see section 475(b) of Pub. L. 98-369, set out as a note under
    section 33 of this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by section 102(a), (e) of Pub. L. 98-67 effective as of
    close of June 30, 1983, see section 110(b) of Pub. L. 98-67, set
    out as a note under section 31 of this title.
      Amendment by section 108(a) of Pub. L. 98-67 applicable with
    respect to payments made after Dec. 31, 1983, see section 110(a) of
    Pub. L. 98-67.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 309(c) of Pub. L. 97-248 provided that: "The amendments
    made by this section [amending this section and sections 6041,
    6652, and 6678 of this title] shall apply to amounts paid (or
    treated as paid) after December 31, 1982."

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Section 413(e) of Pub. L. 91-172 provided that: "The amendments
    made by this section [amending this section and section 1232 of
    this title] shall apply with respect to bonds and other evidences
    of indebtedness issued after May 27, 1969 (other than evidences of
    indebtedness issued pursuant to a written commitment which was
    binding on May 27, 1969, and at all times thereafter)."

                              EFFECTIVE DATE                          
      Section applicable to payments of dividends and interest made on
    or after Jan. 1, 1963, and to payments of amounts described in
    section 6044(b) of this title made on or after Jan. 1, 1963, with
    respect to patronage occurring on or after the first day of the
    first taxable year of the cooperative beginning on or after Jan. 1,
    1963, see section 19(h) of Pub. L. 87-834, set out as an Effective
    Date of 1962 Amendment note under section 6042 of this title.

     APPLICABILITY OF CERTAIN AMENDMENTS BY PUB. L. 99-514 IN RELATION
                  TO TREATY OBLIGATIONS OF UNITED STATES
      For nonapplication of amendment by section 1214(c)(4) of Pub. L.
    99-514 to the extent application of such amendment would be
    contrary to any treaty obligation of the United States in effect on
    Oct. 22, 1986, with provision that for such purposes any amendment
    by title I of Pub. L. 100-647 be treated as if it had been included
    in the provision of Pub. L. 99-514 to which such amendment relates,
    see section 1012(aa)(3), (4) of Pub. L. 100-647, set out as a note
    under section 861 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-

-CITE-
    26 USC Sec. 6050                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050. Repealed.

-MISC1-
    [Sec. 6050. Repealed. Pub. L. 96-167, Sec. 5(a), Dec. 29, 1979, 93
      Stat. 1276].
      Section, added Pub. L. 91-172, title I, Sec. 121(e)(1), Dec. 30,
    1969, 83 Stat. 548; amended Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, provided for a return
    by transferor of income producing property if the transferee was
    known to be an organization referred to in section 511(a) or (b)
    and property had a fair market value in excess of $50,000.

                         EFFECTIVE DATE OF REPEAL                     
      Section 5(c) of Pub. L. 96-167 provided that: "The amendments
    made by this section [repealing this section] shall apply to
    transfers after the date of the enactment of this Act [Dec. 29,
    1979]."

-End-

-CITE-
    26 USC Sec. 6050A                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050A. Reporting requirements of certain fishing boat
      operators

-STATUTE-
    (a) Reports
      The operator of a boat on which one or more individuals, during a
    calendar year, perform services described in section 3121(b)(20)
    shall submit to the Secretary (at such time, and in such manner and
    form, as the Secretary shall by regulations prescribe) information
    respecting - 
        (1) the identity of each individual performing such services;
        (2) the percentage of each such individual's share of the
      catches of fish or other forms of aquatic animal life, and the
      percentage of the operator's share of such catches;
        (3) if such individual receives his share in kind, the type and
      weight of such share, together with such other information as the
      Secretary may prescribe by regulations reasonably necessary to
      determine the value of such share;
        (4) if such individual receives a share of the proceeds of such
      catches, the amount so received; and
        (5) any cash remuneration described in section 3121(b)(20)(A).
    (b) Written statement
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return a written statement showing the information relating to
    such person required to be contained in such return. The written
    statement required under the preceding sentence shall be furnished
    to the person on or before January 31 of the year following the
    calendar year for which the return under subsection (a) was
    required to be made.

-SOURCE-
    (Added Pub. L. 94-455, title XII, Sec. 1207(e)(3)(A), Oct. 4, 1976,
    90 Stat. 1707; amended Pub. L. 99-514, title XV, Sec. 1501(c)(6),
    Oct. 22, 1986, 100 Stat. 2737; Pub. L. 104-188, title I, Sec.
    1116(a)(1)(C), Aug. 20, 1996, 110 Stat. 1762.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (a)(5). Pub. L. 104-188 added par. (5).
      1986 - Subsec. (b). Pub. L. 99-514 amended subsec. (b) generally.
    Prior to amendment, subsec. (b) read as follows: "Every person
    making a return under subsection (a) shall furnish to each person
    whose name is set forth in such return a written statement showing
    the information relating to such person contained in such return.
    The written statement required under the preceding sentence shall
    be furnished to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was made."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendments by Pub. L. 104-188 applicable to remuneration paid
    after Dec. 31, 1996, see section 1116(a)(3)(B) of Pub. L. 104-188,
    set out as a note under section 3121 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                              EFFECTIVE DATE                          
      Section effective for calendar years beginning after Oct. 4,
    1976, see section 1207(f)(4)(A) of Pub. L. 94-455, set out as a
    note under section 3121 of this title.

-End-

-CITE-
    26 USC Sec. 6050B                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050B. Returns relating to unemployment compensation

-STATUTE-
    (a) Requirement of reporting
      Every person who makes payments of unemployment compensation
    aggregating $10 or more to any individual during any calendar year
    shall make a return according to the forms or regulations
    prescribed by the Secretary, setting forth the aggregate amounts of
    such payments and the name and address of the individual to whom
    paid.
    (b) Statements to be furnished to individuals with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the aggregate amount of payments to the individual required
      to be shown on such return.

    The written statement required under the preceding sentence shall
    be furnished to the individual on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.
    (c) Definitions
      For purposes of this section - 
      (1) Unemployment compensation
        The term "unemployment compensation" has the meaning given to
      such term by section 85(b).
      (2) Person
        The term "person" means the officer or employee having control
      of the payment of the unemployment compensation, or the person
      appropriately designated for purposes of this section.

-SOURCE-
    (Added Pub. L. 95-600, title I, Sec. 112(b), Nov. 6, 1978, 92 Stat.
    2777; amended Pub. L. 99-514, title XV, Sec. 1501(c)(7), Oct. 22,
    1986, 100 Stat. 2738; Pub. L. 104-168, title XII, Sec. 1201(a)(7),
    July 30, 1996, 110 Stat. 1469; Pub. L. 104-188, title I, Sec.
    1704(t)(14), Aug. 20, 1996, 110 Stat. 1888.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      Subsec. (c)(1). Pub. L. 104-188 substituted "section 85(b)" for
    "section 85(c)".
      1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
    generally, substituted references to persons required to make a
    return for former references to persons making a return and
    references to individuals whose names are required to be set forth
    for former references to individuals whose names are set forth, and
    struck out provision directing that no statement is required to be
    furnished to individuals if the aggregate amount of payments to
    such individual shown on the return is less than $10.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                              EFFECTIVE DATE                          
      Section applicable to payments of unemployment compensation made
    after Dec. 31, 1978, in taxable years ending after such date, but
    not applicable to payments made for weeks of unemployment ending
    before Dec. 1, 1978, see section 112(d) of Pub. L. 95-600, as
    amended, set out as a note under section 85 of this title.

                     WAIVER OF STATUTE OF LIMITATIONS                 
      For provisions relating to credit or refund of overpayment of tax
    resulting from 1984 amendment to section 112(d) of Pub. L. 95-600,
    see section 1075(b) of Pub. L. 98-369, set out as a note under
    section 85 of this title.

-End-

-CITE-
    26 USC Sec. 6050C                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050C. Repealed.

-MISC1-
    [Sec. 6050C. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1),
      Aug. 23, 1988, 102 Stat. 1323].
      Section, added Pub. L. 96-223, title I, Sec. 101(d)(1), Apr. 2,
    1980, 94 Stat. 251; amended Pub. L. 99-514, title XV, Sec.
    1501(d)(1)(E), Oct. 22, 1986, 100 Stat. 2740, related to
    information regarding windfall profit tax on domestic crude oil.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable to crude oil removed from the premises on or
    after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set
    out as an Effective Date of 1988 Amendment note under section 164
    of this title.

-End-

-CITE-
    26 USC Sec. 6050D                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050D. Returns relating to energy grants and financing

-STATUTE-
    (a) In general
      Every person who administers a Federal, State, or local program a
    principal purpose of which is to provide subsidized financing or
    grants for projects to conserve or produce energy shall, to the
    extent required under regulations prescribed by the Secretary, make
    a return setting forth the name and address of each taxpayer
    receiving financing or a grant under such program and the aggregate
    amount so received by such individual.
    (b) Definition of person
      For purposes of this section, the term "person" means the officer
    or employee having control of the program, or the person
    appropriately designated for purposes of this section.

-SOURCE-
    (Added Pub. L. 96-223, title II, Sec. 203(b)(1), Apr. 2, 1980, 94
    Stat. 259.)

-MISC1-
                              EFFECTIVE DATE                          
      Section 203(c) of Pub. L. 96-223 provided that: "The amendments
    made by this section [amending this section and section 23 of this
    title] shall apply to taxable years beginning after December 31,
    1980, but only with respect to financing or grants made after such
    date."

-End-

-CITE-
    26 USC Sec. 6050E                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050E. State and local income tax refunds

-STATUTE-
    (a) Requirement of reporting
      Every person who, with respect to any individual, during any
    calendar year makes payments of refunds of State or local income
    taxes (or allows credits or offsets with respect to such taxes)
    aggregating $10 or more shall make a return according to forms or
    regulations prescribed by the Secretary setting forth the aggregate
    amount of such payments, credits, or offsets, and the name and
    address of the individual with respect to whom such payment,
    credit, or offset was made.
    (b) Statements to be furnished to individuals with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name of the State or political subdivision thereof, and
        (2) the information required to be shown on the return with
      respect to refunds, credits, and offsets to the individual.

    The written statement required under the preceding sentence shall
    be furnished to the individual during January of the calendar year
    following the calendar year for which the return under subsection
    (a) was required to be made. No statement shall be required under
    this subsection with respect to any individual if it is determined
    (in the manner provided by regulations) that such individual did
    not claim itemized deductions under chapter 1 for the taxable year
    giving rise to the refund, credit, or offset.
    (c) Person defined
      For purposes of this section, the term "person" means the officer
    or employee having control of the payment of the refunds (or the
    allowance of the credits or offsets) or the person appropriately
    designated for purposes of this section.

-SOURCE-
    (Added Pub. L. 97-248, title III, Sec. 313(a), Sept. 3, 1982, 96
    Stat. 603; amended Pub. L. 98-369, div. A, title I, Sec. 151(a),
    July 18, 1984, 98 Stat. 690; Pub. L. 99-514, title XV, Sec.
    1501(c)(8), Oct. 22, 1986, 100 Stat. 2738.)

-MISC1-
                                AMENDMENTS                            
      1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
    generally, substituted "information is required" for "information
    is furnished" in heading and, in text, substituted references to
    persons required to make a return for former references to persons
    making a return and references to persons whose name is required to
    be set forth for former references to persons whose name is set
    forth.
      1984 - Subsec. (b). Pub. L. 98-369 inserted provision that no
    statement is required under this subsection with respect to any
    individual if it is determined (in the manner provided by
    regulations) that such individual did not claim itemized deductions
    under chapter 1 for the taxable year giving rise to the refund,
    credit, or offset.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Section 151(b) of Pub. L. 98-369 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    payments of refunds, and credits and offsets made, after December
    31, 1982."

                              EFFECTIVE DATE                          
      Section 313(c) of Pub. L. 97-248 provided that: "The amendments
    made by this section [enacting this section] shall apply to
    payments of refunds, and credits and offsets made, after December
    31, 1982."

-End-

-CITE-
    26 USC Sec. 6050F                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050F. Returns relating to social security benefits

-STATUTE-
    (a) Requirement of reporting
      The appropriate Federal official shall make a return, according
    to the forms and regulations prescribed by the Secretary, setting
    forth - 
        (1) the - 
          (A) aggregate amount of social security benefits paid with
        respect to any individual during any calendar year,
          (B) aggregate amount of social security benefits repaid by
        such individual during such calendar year, and
          (C) aggregate reductions under section 224 of the Social
        Security Act (or under section 3(a)(1) of the Railroad
        Retirement Act of 1974) in benefits which would otherwise have
        been paid to such individual during the calendar year on
        account of amounts received under a workmen's compensation act,
        and

        (2) the name and address of such individual.
    (b) Statements to be furnished to persons with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name of the agency making the payments, and
        (2) the aggregate amount of payments, of repayments, and of
      reductions, with respect to the individual required to be shown
      on such return.

    The written statement required under the preceding sentence shall
    be furnished to the individual on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.
    (c) Definitions
      For purposes of this section
      (1) Appropriate Federal official
        The term "appropriate Federal official" means - 
          (A) the Commissioner of Social Security in the case of social
        security benefits described in section 86(d)(1)(A), and
          (B) the Railroad Retirement Board in the case of social
        security benefits described in section 86(d)(1)(B).
      (2) Social security benefit
        The term "social security benefit" has the meaning given to
      such term by section 86(d)(1).

-SOURCE-
    (Added Pub. L. 98-21, title I, Sec. 121(b), Apr. 20, 1983, 97 Stat.
    82; amended Pub. L. 99-514, title XV, Sec. 1501(c)(9), Oct. 22,
    1986, 100 Stat. 2738; Pub. L. 100-360, title I, Sec. 111(b), July
    1, 1988, 102 Stat. 697; Pub. L. 101-234, title I, Sec. 102(a), Dec.
    13, 1989, 103 Stat. 1980; Pub. L. 103-296, title I, Sec. 108(h)(4),
    Aug. 15, 1994, 108 Stat. 1487.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 224 of the Social Security Act, referred to in subsec.
    (a)(1)(C), is classified to section 424a of Title 42, The Public
    Health and Welfare.
      Section 3(a)(1) of the Railroad Retirement Act of 1974, referred
    to in subsec. (a)(1)(C), is classified to section 231b(a)(1) of
    Title 45, Railroads.

-MISC1-
                                AMENDMENTS                            
      1994 - Subsec. (c)(1)(A). Pub. L. 103-296 substituted
    "Commissioner of Social Security" for "Secretary of Health and
    Human Services".
      1989 - Subsecs. (a), (b)(1), (2), (c)(1)(A). Pub. L. 101-234,
    Sec. 102(a), repealed Pub. L. 100-360, Sec. 111, and provided that
    the provisions of law amended by such section are restored or
    revived as if such section had not been enacted, see 1988 Amendment
    note below.
      1988 - Subsec. (a). Pub. L. 100-360, Sec. 111(b)(1), added par.
    (2) and redesignated former par. (2) as (3).
      Subsec. (b)(1). Pub. L. 100-360, Sec. 111(b)(2)(A), inserted "or
    making the determination under subsection (a)(2)" after "payments".
      Subsec. (b)(2). Pub. L. 100-360, Sec. 111(b)(2)(B), inserted "and
    the information required under subsection (a)(2)," after
    "reductions,".
      Subsec. (c)(1)(A). Pub. L. 100-360, Sec. 111(b)(3), inserted "and
    the information required under subsection (a)(2)" after "section
    86(d)(1)(A)".
      1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
    generally, substituted "information is required" for "information
    is furnished" in heading and, in text, substituted references to
    persons required to make a return for former references to persons
    making a return and references to persons whose name is required to
    be set forth for former references to persons whose name is set
    forth.

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section
    110(a) of Pub. L. 103-296, set out as a note under section 401 of
    Title 42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Amendment by Pub. L. 101-234 applicable to taxable years
    beginning after Dec. 31, 1988, see section 102(d)(2) of Pub. L. 101-
    234, set out as an Effective Date of Repeal note under section 59B
    of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-360 applicable to taxable years
    beginning after Dec. 31, 1988, see section 111(e) of Pub. L. 100-
    360, set out as an Effective Date note under section 59B of this
    title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                              EFFECTIVE DATE                          
      Section applicable to benefits received after Dec. 31, 1983, in
    taxable years ending after such date, except for any portion of a
    lump-sum payment of social security benefits received after Dec.
    31, 1983, if the generally applicable payment date for such portion
    was before Jan. 1, 1984, see section 121(g) of Pub. L. 98-21, set
    out as a note under section 86 of this title.

       REPEAL OF SUPPLEMENTAL MEDICARE PREMIUM AND FEDERAL HOSPITAL
               INSURANCE CATASTROPHIC COVERAGE RESERVE FUND
      Section 102(a) of Pub. L. 101-234 provided that: "Sections 111
    and 112 of MCCA [Pub. L. 100-360, which enacted section 59B of this
    title and section 1395i-1a of Title 42, The Public Health and
    Welfare, amended this section, and enacted provisions set out as
    notes under section 59B of this title and section 1395i-1a of Title
    42] are repealed and the provisions of law amended by such sections
    are restored or revived as if such sections had not been enacted."

-End-

-CITE-
    26 USC Sec. 6050G                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050G. Returns relating to certain railroad retirement
      benefits

-STATUTE-
    (a) In general
      The Railroad Retirement Board shall make a return, according to
    the forms and regulations prescribed by the Secretary, setting
    forth - 
        (1) the aggregate amount of benefits paid under the Railroad
      Retirement Act of 1974 (other than tier 1 railroad retirement
      benefits, as defined in section 86(d)(4)) to any individual
      during any calendar year,
        (2) the employee contributions (to the extent not previously
      taken into account under section 72(d)(1)) (!1) which are treated
      as having been paid for purposes of section 72(r),

        (3) the name and address of such individual, and
        (4) such other information as the Secretary may require.
    (b) Statements to be furnished to persons with respect to whom
      information is required
      The Railroad Retirement Board shall furnish to each individual
    whose name is required to be set forth in the return under
    subsection (a) a written statement showing - 
        (1) the aggregate amount of payments to such individual, and of
      employee contributions with respect thereto, required to be shown
      on the return, and
        (2) such other information as the Secretary may require.

    The written statement required under the preceding sentence shall
    be furnished to the individual on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.

-SOURCE-
    (Added Pub. L. 98-76, title II, Sec. 224(b)(1), Aug. 12, 1983, 97
    Stat. 422; amended Pub. L. 99-514, title XV, Sec. 1501(c)(10), Oct.
    22, 1986, 100 Stat. 2739.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Railroad Retirement Act of 1974, referred to in subsec.
    (a)(1), is act Aug. 29, 1935, ch. 812, as amended generally by Pub.
    L. 93-445, title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, which
    is classified generally to subchapter IV (Sec. 231 et seq.) of
    chapter 9 of Title 45, Railroads. For further details and complete
    classification of this Act to the Code, see Codification note set
    out preceding section 231 of Title 45, section 231t of Title 45,
    and Tables.
      Section 72(d), referred to in subsec. (a)(2), was repealed by
    Pub. L. 99-514, title XI, Sec. 1122(c)(1), Oct. 22, 1986, 100 Stat.
    2467. A new section 72(d) was added by Pub. L. 100-647, title I,
    Sec. 1011A(b)(2)(A), Nov. 10, 1988, 102 Stat. 3472, and
    subsequently amended generally by Pub. L. 104-188, title I, Sec.
    1403(a), Aug. 20, 1996, 110 Stat. 1790.

-MISC1-
                                AMENDMENTS                            
      1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
    generally, substituted "information is required" for "information
    is furnished" in heading and, in text, substituted references to
    persons required to make a return for former references to persons
    making a return and references to persons whose name is required to
    be set forth for former references to persons whose name is set
    forth.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                              EFFECTIVE DATE                          
      Enactment of section applicable to benefits received after Dec.
    31, 1983, in taxable years ending after such date, except for
    portions of lump-sum payments received after Dec. 31, 1983, if the
    generally applicable payment date for such portion was before Jan.
    1, 1984, see section 227(b) of Pub. L. 98-76, set out as an
    Effective Date of 1983 Amendment note under section 72 of this
    title.

-FOOTNOTE-
    (!1) See References in Text note below.

-End-

-CITE-
    26 USC Sec. 6050H                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050H. Returns relating to mortgage interest received in trade
      or business from individuals

-STATUTE-
    (a) Mortgage interest of $600 or more
      Any person - 
        (1) who is engaged in a trade or business, and
        (2) who, in the course of such trade or business, receives from
      any individual interest aggregating $600 or more for any calendar
      year on any mortgage,

    shall make the return described in subsection (b) with respect to
    each individual from whom such interest was received at such time
    as the Secretary may by regulations prescribe.
    (b) Form and manner of returns
      A return is described in this subsection if such return - 
        (1) is in such form as the Secretary may prescribe,
        (2) contains - 
          (A) the name and address of the individual from whom the
        interest described in subsection (a)(2) was received,
          (B) the amount of such interest (other than points) received
        for the calendar year,
          (C) the amount of points on the mortgage received during the
        calendar year and whether such points were paid directly by the
        borrower, and
          (D) such other information as the Secretary may prescribe.
    (c) Application to governmental units
      For purposes of subsection (a) - 
      (1) Treated as persons
        The term "person" includes any governmental unit (and any
      agency or instrumentality thereof).
      (2) Special rules
        In the case of a governmental unit or any agency or
      instrumentality thereof - 
          (A) subsection (a) shall be applied without regard to the
        trade or business requirement contained therein, and
          (B) any return required under subsection (a) shall be made by
        the officer or employee appropriately designated for the
        purpose of making such return.
    (d) Statements to be furnished to individuals with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the aggregate amount of interest described in subsection
      (a)(2) (other than points) received by the person required to
      make such return from the individual to whom the statement is
      required to be furnished (and the information required under
      subsection (b)(2)(C)).

    The written statement required under the preceding sentence shall
    be furnished on or before January 31 of the year following the
    calendar year for which the return under subsection (a) was
    required to be made.
    (e) Mortgage defined
      For purposes of this section, except as provided in regulations
    prescribed by the Secretary, the term "mortgage" means any
    obligation secured by real property.
    (f) Returns which would be required to be made by 2 or more persons
      Except to the extent provided in regulations prescribed by the
    Secretary, in the case of interest received by any person on behalf
    of another person, only the person first receiving such interest
    shall be required to make the return under subsection (a).
    (g) Special rules for cooperative housing corporations
      For purposes of subsection (a), an amount received by a
    cooperative housing corporation from a tenant-stockholder shall be
    deemed to be interest received on a mortgage in the course of a
    trade or business engaged in by such corporation, to the extent of
    the tenant-stockholder's proportionate share of interest described
    in section 216(a)(2). Terms used in the preceding sentence shall
    have the same meanings as when used in section 216.
    (h) Returns relating to mortgage insurance premiums
      (1) In general
        The Secretary may prescribe, by regulations, that any person
      who, in the course of a trade or business, receives from any
      individual premiums for mortgage insurance aggregating $600 or
      more for any calendar year, shall make a return with respect to
      each such individual. Such return shall be in such form, shall be
      made at such time, and shall contain such information as the
      Secretary may prescribe.
      (2) Statement to be furnished to individuals with respect to whom
        information is required
        Every person required to make a return under paragraph (1)
      shall furnish to each individual with respect to whom a return is
      made a written statement showing such information as the
      Secretary may prescribe. Such written statement shall be
      furnished on or before January 31 of the year following the
      calendar year for which the return under paragraph (1) was
      required to be made.
      (3) Special rules
        For purposes of this subsection - 
          (A) rules similar to the rules of subsection (c) shall apply,
        and
          (B) the term "mortgage insurance" means - 
            (i) mortgage insurance provided by the Veterans
          Administration, the Federal Housing Administration, or the
          Rural Housing Administration, and
            (ii) private mortgage insurance (as defined by section 2 of
          the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as in
          effect on the date of the enactment of this subsection).

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 145(a), July 18, 1984,
    98 Stat. 684; amended Pub. L. 99-514, title XV, Sec. 1501(c)(11),
    title XVIII, Sec. 1811(a)(1), Oct. 22, 1986, 100 Stat. 2739, 2832;
    Pub. L. 101-239, title VII, Sec. 7646(a), (b), Dec. 19, 1989, 103
    Stat. 2382; Pub. L. 104-168, title XII, Sec. 1201(a)(8), July 30,
    1996, 110 Stat. 1469; Pub. L. 104-188, title I, Sec. 1704(t)(23),
    Aug. 20, 1996, 110 Stat. 1888; Pub. L. 109-432, div. A, title IV,
    Sec. 419(c), Dec. 20, 2006, 120 Stat. 2968.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The date of the enactment of this subsection, referred to in
    subsec. (h)(3)(B)(ii), is the date of enactment of Pub. L. 109-432,
    which was approved Dec. 20, 2006.

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (h). Pub. L. 109-432 added subsec. (h).
      1996 - Subsec. (b)(2)(B). Pub. L. 104-188 made technical
    amendment to directory language of Pub. L. 101-239, Sec.
    7646(b)(1). See 1989 Amendment note below.
      Subsec. (d)(1). Pub. L. 104-168 substituted "name, address, and
    phone number of the information contact" for "name and address".
      1989 - Subsec. (b)(2)(B). Pub. L. 101-239, Sec. 7646(b)(1), as
    amended by Pub. L. 104-188, inserted "(other than points)" after
    "such interest".
      Subsec. (b)(2)(C), (D). Pub. L. 102-239, Sec. 7646(a), added
    subpar. (C) and redesignated former subpar. (C) as (D).
      Subsec. (d)(2). Pub. L. 102-239, Sec. 7646(b)(2), inserted
    "(other than points)" after "subsection (a)(2)" and "(and the
    information required under subsection (b)(2)(C))" after "to be
    furnished".
      1986 - Subsec. (d). Pub. L. 99-514, Sec. 1501(c)(11), in amending
    subsec. (d) generally, substituted "information is required" for
    "information is furnished" in heading and, in text, substituted
    references to persons required to make a return for former
    references to persons making a return and references to persons
    whose name is required to be set forth for former references to
    persons whose name is set forth.
      Subsec. (g). Pub. L. 99-514, Sec. 1811(a)(1), added subsec. (g).

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Amendment by Pub. L. 109-432 applicable to amounts paid or
    accrued after Dec. 31, 2006, see section 419(d) of Pub. L. 109-432,
    set out as a note under section 163 of this title.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Section 7646(c) of Pub. L. 101-239 provided that: "The amendments
    made by this section [amending this section] shall apply to returns
    and statements the due date for which (determined without regard to
    extensions) is after December 31, 1991."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1501(c)(11) of Pub. L. 99-514 applicable to
    returns the due date for which (determined without regard to
    extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Amendment by section 1811(a)(1) of Pub. L. 99-514 effective,
    except as otherwise provided, as if included in the provisions of
    the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
    amendment relates, see section 1881 of Pub. L. 99-514, set out as a
    note under section 48 of this title.

                              EFFECTIVE DATE                          
      Section 145(d) of Pub. L. 98-369, as amended by Pub. L. 99-514,
    Sec. 2, title XVIII, Sec. 1811(a)(2), Oct. 22, 1986, 100 Stat.
    2095, 2832, provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendments made by this section [enacting this section and amending
    sections 6652 and 6678 of this title] shall apply to amounts
    received after December 31, 1984.
      "(2) Special rule for obligations in existence on december 31,
    1984. - In the case of any obligation in existence on December 31,
    1984, no penalty shall be imposed under section 6676 of the
    Internal Revenue Code of 1986 [formerly I.R.C. 1954] by reason of
    the amendments made by this section on any failure to supply a
    taxpayer identification number with respect to amounts received
    before January 1, 1986."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-

-CITE-
    26 USC Sec. 6050I                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050I. Returns relating to cash received in trade or business,
      etc.

-STATUTE-
    (a) Cash receipts of more than $10,000
      Any person - 
        (1) who is engaged in a trade or business, and
        (2) who, in the course of such trade or business, receives more
      than $10,000 in cash in 1 transaction (or 2 or more related
      transactions),

    shall make the return described in subsection (b) with respect to
    such transaction (or related transactions) at such time as the
    Secretary may by regulations prescribe.
    (b) Form and manner of returns
      A return is described in this subsection if such return - 
        (1) is in such form as the Secretary may prescribe,
        (2) contains - 
          (A) the name, address, and TIN of the person from whom the
        cash was received,
          (B) the amount of cash received,
          (C) the date and nature of the transaction, and
          (D) such other information as the Secretary may prescribe.
    (c) Exceptions
      (1) Cash received by financial institutions
        Subsection (a) shall not apply to - 
          (A) cash received in a transaction reported under title 31,
        United States Code, if the Secretary determines that reporting
        under this section would duplicate the reporting to the
        Treasury under title 31, United States Code, or
          (B) cash received by any financial institution (as defined in
        subparagraphs (A), (B), (C), (D), (E), (F), (G), (J), (K), (R),
        and (S) of section 5312(a)(2) of title 31, United States Code).
      (2) Transactions occurring outside the United States
        Except to the extent provided in regulations prescribed by the
      Secretary, subsection (a) shall not apply to any transaction if
      the entire transaction occurs outside the United States.
    (d) Cash includes foreign currency and certain monetary instruments
      For purposes of this section, the term "cash" includes - 
        (1) foreign currency, and
        (2) to the extent provided in regulations prescribed by the
      Secretary, any monetary instrument (whether or not in bearer
      form) with a face amount of not more than $10,000.

    Paragraph (2) shall not apply to any check drawn on the account of
    the writer in a financial institution referred to in subsection
    (c)(1)(B).
    (e) Statements to be furnished to persons with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the aggregate amount of cash described in subsection (a)
      received by the person required to make such return.

    The written statement required under the preceding sentence shall
    be furnished to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.
    (f) Structuring transactions to evade reporting requirements
      prohibited
      (1) In general
        No person shall for the purpose of evading the return
      requirements of this section - 
          (A) cause or attempt to cause a trade or business to fail to
        file a return required under this section,
          (B) cause or attempt to cause a trade or business to file a
        return required under this section that contains a material
        omission or misstatement of fact, or
          (C) structure or assist in structuring, or attempt to
        structure or assist in structuring, any transaction with one or
        more trades or businesses.
      (2) Penalties
        A person violating paragraph (1) of this subsection shall be
      subject to the same civil and criminal sanctions applicable to a
      person which fails to file or completes a false or incorrect
      return under this section.
    (g) Cash received by criminal court clerks
      (1) In general
        Every clerk of a Federal or State criminal court who receives
      more than $10,000 in cash as bail for any individual charged with
      a specified criminal offense shall make a return described in
      paragraph (2) (at such time as the Secretary may by regulations
      prescribe) with respect to the receipt of such bail.
      (2) Return
        A return is described in this paragraph if such return - 
          (A) is in such form as the Secretary may prescribe, and
          (B) contains - 
            (i) the name, address, and TIN of - 
              (I) the individual charged with the specified criminal
            offense, and
              (II) each person posting the bail (other than a person
            licensed as a bail bondsman),

            (ii) the amount of cash received,
            (iii) the date the cash was received, and
            (iv) such other information as the Secretary may prescribe.
      (3) Specified criminal offense
        For purposes of this subsection, the term "specified criminal
      offense" means - 
          (A) any Federal criminal offense involving a controlled
        substance,
          (B) racketeering (as defined in section 1951, 1952, or 1955
        of title 18, United States Code),
          (C) money laundering (as defined in section 1956 or 1957 of
        such title), and
          (D) any State criminal offense substantially similar to an
        offense described in subparagraph (A), (B), or (C).
      (4) Information to Federal prosecutors
        Each clerk required to include on a return under paragraph (1)
      the information described in paragraph (2)(B) with respect to an
      individual described in paragraph (2)(B)(i)(I) shall furnish (at
      such time as the Secretary may by regulations prescribe) a
      written statement showing such information to the United States
      Attorney for the jurisdiction in which such individual resides
      and the jurisdiction in which the specified criminal offense
      occurred.
      (5) Information to payors of bail
        Each clerk required to make a return under paragraph (1) shall
      furnish (at such time as the Secretary may by regulations
      prescribe) to each person whose name is required to be set forth
      in such return by reason of paragraph (2)(B)(i)(II) a written
      statement showing - 
          (A) the name and address of the clerk's office required to
        make the return, and
          (B) the aggregate amount of cash described in paragraph (1)
        received by such clerk.

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 146(a), July 18, 1984,
    98 Stat. 685; amended Pub. L. 99-514, title XV, Sec. 1501(c)(12),
    Oct. 22, 1986, 100 Stat. 2739; Pub. L. 100-690, title VII, Sec.
    7601(a)(1), Nov. 18, 1988, 102 Stat. 4503; Pub. L. 101-508, title
    XI, Sec. 11318(a), (c), Nov. 5, 1990, 104 Stat. 1388-458, 1388-459;
    Pub. L. 103-322, title II, Sec. 20415(a), (b)(3), Sept. 13, 1994,
    108 Stat. 1832, 1833; Pub. L. 104-168, title XII, Sec. 1201(a)(9),
    July 30, 1996, 110 Stat. 1469.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (e)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      1994 - Pub. L. 103-322, Sec. 20415(b)(3), substituted "business,
    etc." for "business" in section catchline.
      Subsec. (g). Pub. L. 103-322, Sec. 20415(a), added subsec. (g).
      1990 - Subsec. (d). Pub. L. 101-508, Sec. 11318(a), substituted
    heading for one which read: "Cash includes foreign currency" and
    amended text generally. Prior to amendment, text read as follows:
    "For purposes of this section, the term 'cash' includes foreign
    currency."
      Subsec. (f). Pub. L. 101-508, Sec. 11318(c), substituted heading
    for one which read: "Actions by payors".
      1988 - Subsec. (f). Pub. L. 100-690 added subsec. (f).
      1986 - Subsec. (e). Pub. L. 99-514 substituted "information is
    required" for "information is furnished" in heading and, in text,
    substituted references to persons required to make a return for
    former references to persons making a return and references to
    persons whose name is required to be set forth for former
    references to persons whose name is set forth.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Section 20415(d) of Pub. L. 103-322 provided that: "The
    amendments made by this section [amending this section and section
    6724 of this title] shall take effect on the 60th day after the
    date on which the temporary regulations are prescribed under
    subsection (c) [section 20415(c) of Pub. L. 103-322, set out as a
    Regulations note below]." [Temporary regulations under section
    20415(c) of Pub. L. 103-322 were filed Dec. 12, 1994, published
    Dec. 15, 1994, 59 F.R. 64572, and effective Feb. 13, 1995.]

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 11318(e) of Pub. L. 101-508 provided that:
      "(1) The amendments made by subsections (a) and (b) [amending
    this section and section 6721 of this title] shall apply to amounts
    received after the date of the enactment of this Act [Nov. 5,
    1990].
      "(2) The amendment made by subsection (c) [amending this section]
    shall take effect on the date of the enactment of this Act.
      "(3) Not later than June 1, 1991, the Secretary of the Treasury
    or his delegate shall prescribe regulations under section
    6050I(d)(2) of the Internal Revenue Code of 1986 (as amended by
    this section)."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Section 7601(a)(3) of Pub. L. 100-690 provided that: "The
    amendments made by this subsection [amending this section and
    sections 6721 and 7203 of this title] shall apply to actions after
    the date of the enactment of this Act [Nov. 18, 1988]."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                              EFFECTIVE DATE                          
      Section 146(d) of Pub. L. 98-369 provided that: "The amendments
    made by this section [enacting this section and amending sections
    6652 and 6678 of this title] shall apply to amounts received after
    December 31, 1984."

                                REGULATIONS                            
      Section 20415(c) of Pub. L. 103-322 provided that: "The Secretary
    of the Treasury or the Secretary's delegate shall prescribe
    temporary regulations under the amendments made by this section
    [amending this section and section 6724 of this title] within 90
    days after the date of enactment of this Act [Sept. 13, 1994]."
    [Temporary regulations under section 20415(c) of Pub. L. 103-322
    were filed Dec. 12, 1994, published Dec. 15, 1994, 59 F.R. 64572,
    and effective Feb. 13, 1995.]

           REPORTS ON USES MADE OF CURRENCY TRANSACTION REPORTS       
      For requirement of Secretary of the Treasury to report to
    Congress on number of reports filed under this section yearly, the
    rate of compliance with reporting requirements, the manner in which
    Federal agencies collect, organize and analyze such data, and
    sanctions imposed and indictments filed for failure to comply, see
    section 101 of Pub. L. 101-647, set out as a note under section
    5311 of Title 31, Money and Finance.

                  NO INFERENCE TO BE DRAWN FROM AMENDMENT              
      Section 7601(a)(4) of Pub. L. 100-690 provided that: "No
    inference shall be drawn from the amendment made by paragraph (1)
    [amending this section] on the application of the Internal Revenue
    Code of 1986 without regard to such amendment."

-End-

-CITE-
    26 USC Sec. 6050J                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050J. Returns relating to foreclosures and abandonments of
      security

-STATUTE-
    (a) In general
      Any person who, in connection with a trade or business conducted
    by such person, lends money secured by property and who - 
        (1) in full or partial satisfaction of any indebtedness,
      acquires an interest in any property which is security for such
      indebtedness, or
        (2) has reason to know that the property in which such person
      has a security interest has been abandoned,

    shall make a return described in subsection (c) with respect to
    each of such acquisitions or abandonments, at such time as the
    Secretary may by regulations prescribe.
    (b) Exception
      Subsection (a) shall not apply to any loan to an individual
    secured by an interest in tangible personal property which is not
    held for investment and which is not used in a trade or business.
    (c) Form and manner of return
      The return required under subsection (a) with respect to any
    acquisition or abandonment of property - 
        (1) shall be in such form as the Secretary may prescribe,
        (2) shall contain - 
          (A) the name and address of each person who is a borrower
        with respect to the indebtedness which is secured,
          (B) a general description of the nature of such property and
        such indebtedness,
          (C) in the case of a return required under subsection (a)(1) -
         
            (i) the amount of such indebtedness at the time of such
          acquisition, and
            (ii) the amount of indebtedness satisfied in such
          acquisition,

          (D) in the case of a return required under subsection (a)(2),
        the amount of such indebtedness at the time of such
        abandonment, and
          (E) such other information as the Secretary may prescribe.
    (d) Applications to governmental units
      For purposes of this section - 
      (1) Treated as persons
        The term "person" includes any governmental unit (and any
      agency or instrumentality thereof).
      (2) Special rules
        In the case of a governmental unit or any agency or
      instrumentality thereof - 
          (A) subsection (a) shall be applied without regard to the
        trade or business requirement contained therein, and
          (B) any return under this section shall be made by the
        officer or employee appropriately designated for the purpose of
        making such return.
    (e) Statements to be furnished to persons with respect to whom
      information is required to be furnished
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return a written statement showing the name, address, and
    phone number of the information contact of the person required to
    make such return. The written statement required under the
    preceding sentence shall be furnished to the person on or before
    January 31 of the year following the calendar year for which the
    return under subsection (a) was made.
    (f) Treatment of other dispositions
      To the extent provided by regulations prescribed by the
    Secretary, any transfer of the property which secures the
    indebtedness to a person other than the lender shall be treated as
    an abandonment of such property.

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 148(a), July 18, 1984,
    98 Stat. 687; amended Pub. L. 104-168, title XII, Sec. 1201(a)(10),
    July 30, 1996, 110 Stat. 1470.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (e). Pub. L. 104-168 substituted "name, address,
    and phone number of the information contact" for "name and
    address".

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                              EFFECTIVE DATE                          
      Section 148(d) of Pub. L. 98-369 provided that: "The amendments
    made by this section [enacting this section and amending sections
    6652 and 6678 of this title] shall apply with respect to
    acquisitions of property and abandonments of property after
    December 31, 1984."

-End-

-CITE-
    26 USC Sec. 6050K                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050K. Returns relating to exchanges of certain partnership
      interests

-STATUTE-
    (a) In general
      Except as provided in regulations prescribed by the Secretary, if
    there is an exchange described in section 751(a) of any interest in
    a partnership during any calendar year, such partnership shall make
    a return for such calendar year stating - 
        (1) the name and address of the transferee and transferor in
      such exchange, and
        (2) such other information as the Secretary may by regulations
      prescribe.

    Such return shall be made at such time and in such manner as the
    Secretary may require by regulations.
    (b) Statements to be furnished to transferor and transferee
      Every partnership required to make a return under subsection (a)
    shall furnish to each person whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the partnership required to make such return, and
        (2) the information required to be shown on the return with
      respect to such person.

    The written statement required under the preceding sentence shall
    be furnished to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.
    (c) Requirement that transferor notify partnership
      (1) In general
        In the case of any exchange described in subsection (a), the
      transferor of the partnership interest shall promptly notify the
      partnership of such exchange.
      (2) Partnership not required to make return until notice
        A partnership shall not be required to make a return under this
      section with respect to any exchange until the partnership is
      notified of such exchange.

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 149(a), July 18, 1984,
    98 Stat. 689; amended Pub. L. 99-514, title XV, Sec. 1501(c)(13),
    title XVIII, Sec. 1811(b)(2), Oct. 22, 1986, 100 Stat. 2739, 2833;
    Pub. L. 104-168, title XII, Sec. 1201(a)(11), July 30, 1996, 110
    Stat. 1470.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".
      1986 - Subsec. (b). Pub. L. 99-514, Sec. 1501(c)(13), in amending
    subsec. (b) generally, substituted references to partnerships
    required to make a return for former references to partnerships
    making a return and references to persons whose name is required to
    be set forth for former references to persons whose name is set
    forth.
      Subsec. (c)(2). Pub. L. 99-514, Sec. 1811(b)(2), substituted
    "this section" for "this subsection".

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1501(c)(13) of Pub. L. 99-514 applicable to
    returns the due date for which (determined without regard to
    extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L.
    99-514, set out as an Effective Date note under section 6721 of
    this title.
      Amendment by section 1811(b)(2) of Pub. L. 99-514 applicable to
    partnership taxable years beginning after Oct. 22, 1986, see
    section 1811(b)(1)(B) of Pub. L. 99-514, set out as a note under
    section 6031 of this title.
      Amendment by section 1811(b)(2) of Pub. L. 99-514 effective,
    except as otherwise provided, as if included in the provisions of
    the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such
    amendment relates, see section 1881 of Pub. L. 99-514, set out as a
    note under section 48 of this title.

                              EFFECTIVE DATE                          
      Section 149(d) of Pub. L. 98-369 provided that: "The amendments
    made by this section [enacting this section and amending sections
    6652 and 6678 of this title] shall apply with respect to exchanges
    after December 31, 1984."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-

-CITE-
    26 USC Sec. 6050L                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050L. Returns relating to certain donated property

-STATUTE-
    (a) Dispositions of donated property
      (1) In general
        If the donee of any charitable deduction property sells,
      exchanges, or otherwise disposes of such property within 3 years
      after its receipt, the donee shall make a return (in accordance
      with forms and regulations prescribed by the Secretary) showing -
      
          (A) the name, address, and TIN of the donor,
          (B) a description of the property,
          (C) the date of the contribution,
          (D) the amount received on the disposition,
          (E) the date of such disposition,
          (F) a description of the donee's use of the property, and
          (G) a statement indicating whether the use of the property
        was related to the purpose or function constituting the basis
        for the donee's exemption under section 501.

      In any case in which the donee indicates that the use of
      applicable property (as defined in section 170(e)(7)(C)) was
      related to the purpose or function constituting the basis for the
      exemption of the donee under section 501 under subparagraph (G),
      the donee shall include with the return the certification
      described in section 170(e)(7)(D) if such certification is made
      under section 170(e)(7).
      (2) Definitions
        For purposes of this subsection:
        (A) Charitable deduction property
          The term "charitable deduction property" means any property
        (other than publicly traded securities) contributed in a
        contribution for which a deduction was claimed under section
        170 if the claimed value of such property (plus the claimed
        value of all similar items of property donated by the donor to
        1 or more donees) exceeds $5,000.
        (B) Publicly traded securities
          The term "publicly traded securities" means securities for
        which (as of the date of the contribution) market quotations
        are readily available on an established securities market.
    (b) Qualified intellectual property contributions
      (1) In general
        Each donee with respect to a qualified intellectual property
      contribution shall make a return (at such time and in such form
      and manner as the Secretary may by regulations prescribe) with
      respect to each specified taxable year of the donee showing - 
          (A) the name, address, and TIN of the donor,
          (B) a description of the qualified intellectual property
        contributed,
          (C) the date of the contribution, and
          (D) the amount of net income of the donee for the taxable
        year which is properly allocable to the qualified intellectual
        property (determined without regard to paragraph (10)(B) of
        section 170(m) and with the modifications described in
        paragraphs (5) and (6) of such section).
      (2) Definitions
        For purposes of this subsection:
        (A) In general
          Terms used in this subsection which are also used in section
        170(m) have the respective meanings given such terms in such
        section.
        (B) Specified taxable year
          The term "specified taxable year" means, with respect to any
        qualified intellectual property contribution, any taxable year
        of the donee any portion of which is part of the 10-year period
        beginning on the date of such contribution.
    (c) Statement to be furnished to donors
      Every person making a return under subsection (a) or (b) shall
    furnish a copy of such return to the donor at such time and in such
    manner as the Secretary may by regulations prescribe.

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 155(b)(1), July 18,
    1984, 98 Stat. 692; amended Pub. L. 108-357, title VIII, Sec.
    882(c)(1), Oct. 22, 2004, 118 Stat. 1629; Pub. L. 109-280, title
    XII, Sec. 1215(b), Aug. 17, 2006, 120 Stat. 1078.)

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (a)(1). Pub. L. 109-280, which directed the
    amendment of section 6050L by adding subpars. (F) and (G) and
    concluding provisions and substituting "3 years" for "2 years" in
    introductory provisions without specifying the act to be amended,
    was executed to this section, which is section 6050L of the
    Internal Revenue Code of 1986, to reflect the probable intent of
    Congress.
      2004 - Pub. L. 108-357 amended section catchline and text
    generally, substituting provisions consisting of subsecs. (a) to
    (c) for provisions which, in subsec. (a) required return to be made
    by donee and set forth contents requirements, in subsec. (b)
    defined "charitable deduction property" for purposes of this
    section, in subsec. (c) required copy of return to be furnished to
    donor by donee, and in subsec. (d) defined "publicly traded
    securities".

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-280, title XII, Sec. 1215(d)(2), Aug. 17, 2006, 120
    Stat. 1079, provided that: "The amendments made by subsection (b)
    [amending this section] shall apply to returns filed after
    September 1, 2006."

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to contributions made
    after June 3, 2004, see section 882(f) of Pub. L. 108-357, set out
    as a note under section 170 of this title.

                              EFFECTIVE DATE                          
      Section 155(d)(1) of Pub. L. 98-369 provided that: "The
    amendments made by subsections (a) and (b) [enacting this section,
    amending sections 6652 and 6678 of this title, and enacting
    provisions set out as a note under section 170 of this title] shall
    apply to contributions made after December 31, 1984, in taxable
    years ending after such date."

-End-

-CITE-
    26 USC Sec. 6050M                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050M. Returns relating to persons receiving contracts from
      Federal executive agencies

-STATUTE-
    (a) Requirement of reporting
      The head of every Federal executive agency which enters into any
    contract shall make a return (at such time and in such form as the
    Secretary may by regulations prescribe) setting forth - 
        (1) the name, address, and TIN of each person with which such
      agency entered into a contract during the calendar year, and
        (2) such other information as the Secretary may require.
    (b) Federal executive agency
      For purposes of this section, the term "Federal executive agency"
    means - 
        (1) any Executive agency (as defined in section 105 of title 5,
      United States Code) other than the Government Accountability
      Office,
        (2) any military department (as defined in section 102 of such
      title), and
        (3) the United States Postal Service and the Postal Regulatory
      Commission.
    (c) Authority to extend reporting to licenses and subcontracts
      To the extent provided in regulations, this section also shall
    apply to - 
        (1) licenses granted by Federal executive agencies, and
        (2) subcontracts under contracts to which subsection (a)
      applies.
    (d) Authority to prescribe minimum amounts
      This section shall not apply to contracts or licenses in any
    class which are below a minimum amount or value which may be
    prescribed by the Secretary by regulations for such class.
    (e) Exception for certain classified or confidential contracts
      (1) In general
        Except as provided in paragraph (2), this section shall not
      apply in the case of a contract described in paragraph (3).
      (2) Reporting requirement
        Each Federal executive agency which has entered into a contract
      described in paragraph (3) shall, upon a request of the Secretary
      which identifies a particular person, acknowledge whether such
      person has entered into such a contract with such agency and, if
      so, provide to the Secretary - 
          (A) the information required under this section with respect
        to such person, and
          (B) such other information with respect to such person which
        the Secretary and the head of such Federal executive agency
        agree is appropriate.
      (3) Description of contract
        For purposes of this subsection, a contract between a Federal
      executive agency and another person is described in this
      paragraph if - 
          (A) the fact of the existence of such contract or the subject
        matter of such contract has been designated and clearly marked
        or clearly represented, pursuant to the provisions of Federal
        law or an Executive order, as requiring a specific degree of
        protection against unauthorized disclosure for reasons of
        national security, or
          (B) the head of such Federal executive agency (or his
        designee) pursuant to regulations issued by such agency
        determines, in writing, that filing the required return under
        this section would interfere with the effective conduct of a
        confidential law enforcement or foreign counterintelligence
        activity.

-SOURCE-
    (Added Pub. L. 99-514, title XV, Sec. 1522(a), Oct. 22, 1986, 100
    Stat. 2747; amended Pub. L. 100-647, title I, Sec. 1015(f), Nov.
    10, 1988, 102 Stat. 3570; Pub. L. 109-135, title IV, Sec.
    412(rr)(2), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 109-435, title
    VI, Sec. 604(f), Dec. 20, 2006, 120 Stat. 3242.)

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (b)(3). Pub. L. 109-435 substituted "Postal
    Regulatory Commission" for "Postal Rate Commission".
      2005 - Subsec. (b)(1). Pub. L. 109-135 substituted "Government
    Accountability Office" for "General Accounting Office".
      1988 - Subsec. (e). Pub. L. 100-647 added subsec. (e).

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by Pub. L. 100-647 effective, except as otherwise
    provided, as if included in the provision of the Tax Reform Act of
    1986, Pub. L. 99-514, to which such amendment relates, see section
    1019(a) of Pub. L. 100-647, set out as a note under section 1 of
    this title.

                              EFFECTIVE DATE                          
      Section 1522(c) of Pub. L. 99-514 provided that: "The amendments
    made by this section [enacting this section] shall apply to
    contracts (and subcontracts) entered into, and licenses granted,
    before, on, or after January 1, 1987."

-End-

-CITE-
    26 USC Sec. 6050N                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050N. Returns regarding payments of royalties

-STATUTE-
    (a) Requirement of reporting
      Every person - 
        (1) who makes payments of royalties (or similar amounts)
      aggregating $10 or more to any other person during any calendar
      year, or
        (2) who receives payments of royalties (or similar amounts) as
      a nominee and who makes payments aggregating $10 or more during
      any calendar year to any other person with respect to the
      royalties (or similar amounts) so received,

    shall make a return according to the forms or regulations
    prescribed by the Secretary, setting forth the aggregate amount of
    such payments and the name and address of the person to whom paid.
    (b) Statements to be furnished to persons with respect to whom
      information is furnished
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the aggregate amount of payments to the person required to
      be shown on such return.

    The written statement required under the preceding sentence shall
    be furnished (either in person or in a statement mailing by first-
    class mail which includes adequate notice that the statement is
    enclosed) to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was made and shall be in such form as the Secretary may
    prescribe by regulations.
    (c) Exception for payments to certain persons
      Except to the extent otherwise provided in regulations, this
    section shall not apply to any amount paid to a person described in
    subparagraph (A), (B), (C), (D), (E), or (F) of section 6049(b)(4).

-SOURCE-
    (Added Pub. L. 99-514, title XV, Sec. 1523(a), Oct. 22, 1986, 100
    Stat. 2747; amended Pub. L. 104-168, title XII, Sec. 1201(a)(12),
    July 30, 1996, 110 Stat. 1470.)

-MISC1-
                                AMENDMENTS                            
      1996 - Subsec. (b)(1). Pub. L. 104-168 substituted "name,
    address, and phone number of the information contact" for "name and
    address".

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-168 applicable to statements required to
    be furnished after Dec. 31, 1996 (determined without regard to any
    extension), see section 1201(b) of Pub. L. 104-168, set out as a
    note under section 6041 of this title.

                              EFFECTIVE DATE                          
      Section 1523(d) of Pub. L. 99-514 provided that: "The amendments
    made by this section [enacting this section and amending sections
    3406, 6041, and 6676 of this title] shall apply with respect to
    payments made after December 31, 1986."

-End-

-CITE-
    26 USC Sec. 6050P                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050P. Returns relating to the cancellation of indebtedness by
      certain entities

-STATUTE-
    (a) In general
      Any applicable entity which discharges (in whole or in part) the
    indebtedness of any person during any calendar year shall make a
    return (at such time and in such form as the Secretary may by
    regulations prescribe) setting forth - 
        (1) the name, address, and TIN of each person whose
      indebtedness was discharged during such calendar year,
        (2) the date of the discharge and the amount of the
      indebtedness discharged, and
        (3) such other information as the Secretary may prescribe.
    (b) Exception
      Subsection (a) shall not apply to any discharge of less than
    $600.
    (c) Definitions and special rules
      For purposes of this section - 
      (1) Applicable entity
        The term "applicable entity" means - 
          (A) an executive, judicial, or legislative agency (as defined
        in section 3701(a)(4) of title 31, United States Code), and
          (B) an applicable financial entity.
      (2) Applicable financial entity
        The term "applicable financial entity" means - 
          (A) any financial institution described in section 581 or
        591(a) and any credit union,
          (B) the Federal Deposit Insurance Corporation, the Resolution
        Trust Corporation, the National Credit Union Administration,
        and any other Federal executive agency (as defined in section
        6050M), and any successor or subunit of any of the foregoing,
          (C) any other corporation which is a direct or indirect
        subsidiary of an entity referred to in subparagraph (A) but
        only if, by virtue of being affiliated with such entity, such
        other corporation is subject to supervision and examination by
        a Federal or State agency which regulates entities referred to
        in subparagraph (A), and
          (D) any organization a significant trade or business of which
        is the lending of money.
      (3) Governmental units
        In the case of an entity described in paragraph (1)(A) or
      (2)(B), any return under this section shall be made by the
      officer or employee appropriately designated for the purpose of
      making such return.
    (d) Statements to be furnished to persons with respect to whom
      information is required to be furnished
      Every applicable entity required to make a return under
    subsection (a) shall furnish to each person whose name is required
    to be set forth in such return a written statement showing - 
        (1) the name and address of the entity required to make such
      return, and
        (2) the information required to be shown on the return with
      respect to such person.

    The written statement required under the preceding sentence shall
    be furnished to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was made.
    (e) Alternative procedure
      In lieu of making a return required under subsection (a), an
    agency described in subsection (c)(1)(A) may submit to the
    Secretary (at such time and in such form as the Secretary may by
    regulations prescribe) information sufficient for the Secretary to
    complete such a return on behalf of such agency. Upon receipt of
    such information, the Secretary shall complete such return and
    provide a copy of such return to such agency.

-SOURCE-
    (Added Pub. L. 103-66, title XIII, Sec. 13252(a), Aug. 10, 1993,
    107 Stat. 531; amended Pub. L. 104-134, title III, Sec.
    31001(m)(2)(A)-(D)(ii), Apr. 26, 1996, 110 Stat. 1321-368, 1321-
    369; Pub. L. 106-170, title V, Sec. 533(a), Dec. 17, 1999, 113
    Stat. 1931.)

-MISC1-
                                AMENDMENTS                            
      1999 - Subsec. (c)(2)(D). Pub. L. 106-170 added subpar. (D).
      1996 - Pub. L. 104-134, Sec. 31001(m)(2)(D)(ii), amended section
    catchline generally, striking out "financial" before "entities".
      Subsec. (a). Pub. L. 104-134, Sec. 31001(m)(2)(A), struck out
    "financial" before "entity" in introductory provisions.
      Subsec. (c). Pub. L. 104-134, Sec. 31001(m)(2)(B), added par.
    (1), redesignated former par. (1) as (2), and redesignated former
    par. (2) as (3) and substituted "(1)(A) or (2)(B)" for "(1)(B)".
      Subsec. (d). Pub. L. 104-134, Sec. 31001(m)(2)(D)(i), struck out
    "financial" before "entity" in introductory provisions.
      Subsec. (e). Pub. L. 104-134, Sec. 31001(m)(2)(C), added subsec.
    (e).

                     EFFECTIVE DATE OF 1999 AMENDMENT                 
      Pub. L. 106-170, title V, Sec. 533(b), Dec. 17, 1999, 113 Stat.
    1931, provided that: "The amendment made by subsection (a)
    [amending this section] shall apply to discharges of indebtedness
    after December 31, 1999."

                              EFFECTIVE DATE                          
      Section 13252(d) of Pub. L. 103-66 provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendments made by this section [enacting this section and amending
    section 6724 of this title] shall apply to discharges of
    indebtedness after December 31, 1993.
      "(2) Governmental entities. - In the case of an entity referred
    to in section 6050P(c)(1)(B) of the Internal Revenue Code of 1986
    (as added by this section), the amendments made by this section
    shall apply to discharges of indebtedness after the date of the
    enactment of this Act [Aug. 10, 1993]."

-End-

-CITE-
    26 USC Sec. 6050Q                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050Q. Certain long-term care benefits

-STATUTE-
    (a) Requirement of reporting
      Any person who pays long-term care benefits shall make a return,
    according to the forms or regulations prescribed by the Secretary,
    setting forth - 
        (1) the aggregate amount of such benefits paid by such person
      to any individual during any calendar year,
        (2) whether or not such benefits are paid in whole or in part
      on a per diem or other periodic basis without regard to the
      expenses incurred during the period to which the payments relate,
        (3) the name, address, and TIN of such individual, and
        (4) the name, address, and TIN of the chronically ill or
      terminally ill individual on account of whose condition such
      benefits are paid.
    (b) Statements to be furnished to persons with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person making the payments, and
        (2) the aggregate amount of long-term care benefits paid to the
      individual which are required to be shown on such return.

    The written statement required under the preceding sentence shall
    be furnished to the individual on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.
    (c) Long-term care benefits
      For purposes of this section, the term "long-term care benefit"
    means - 
        (1) any payment under a product which is advertised, marketed,
      or offered as long-term care insurance, and
        (2) any payment which is excludable from gross income by reason
      of section 101(g).

-SOURCE-
    (Added Pub. L. 104-191, title III, Sec. 323(a), Aug. 21, 1996, 110
    Stat. 2062; amended Pub. L. 105-34, title XVI, Sec. 1602(d)(1),
    Aug. 5, 1997, 111 Stat. 1094.)

-MISC1-
                                AMENDMENTS                            
      1997 - Subsec. (b)(1). Pub. L. 105-34 inserted ", address, and
    phone number of the information contact" after "name".

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective as if included in the
    provisions of the Health Insurance Portability and Accountability
    Act of 1996, Pub. L. 104-191, to which such amendment relates, see
    section 1602(i) of Pub. L. 105-34, set out as a note under section
    26 of this title.

                              EFFECTIVE DATE                          
      Section 323(d) of Pub. L. 104-191 provided that: "The amendments
    made by this section [enacting this section and amending section
    6724 of this title] shall apply to benefits paid after December 31,
    1996."

-End-

-CITE-
    26 USC Sec. 6050R                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050R. Returns relating to certain purchases of fish

-STATUTE-
    (a) Requirement of reporting
      Every person - 
        (1) who is engaged in the trade or business of purchasing fish
      for resale from any person engaged in the trade or business of
      catching fish; and
        (2) who makes payments in cash in the course of such trade or
      business to such a person of $600 or more during any calendar
      year for the purchase of fish,

    shall make a return (at such times as the Secretary may prescribe)
    described in subsection (b) with respect to each person to whom
    such a payment was made during such calendar year.
    (b) Return
      A return is described in this subsection if such return - 
        (1) is in such form as the Secretary may prescribe, and
        (2) contains - 
          (A) the name, address, and TIN of each person to whom a
        payment described in subsection (a)(2) was made during the
        calendar year,
          (B) the aggregate amount of such payments made to such person
        during such calendar year and the date and amount of each such
        payment, and
          (C) such other information as the Secretary may require.
    (c) Statement to be furnished with respect to whom information is
      required
      Every person required to make a return under subsection (a) shall
    furnish to each person whose name is required to be set forth in
    such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such a return, and
        (2) the aggregate amount of payments to the person required to
      be shown on the return.

    The written statement required under the preceding sentence shall
    be furnished to the person on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) is required to be made.
    (d) Definitions
      For purposes of this section:
      (1) Cash
        The term "cash" has the meaning given such term by section
      6050I(d).
      (2) Fish
        The term "fish" includes other forms of aquatic life.

-SOURCE-
    (Added Pub. L. 104-188, title I, Sec. 1116(b)(1), Aug. 20, 1996,
    110 Stat. 1763; amended Pub. L. 105-34, title XVI, Sec. 1601(a),
    Aug. 5, 1997, 111 Stat. 1086; Pub. L. 105-206, title VI, Sec.
    6023(21), July 22, 1998, 112 Stat. 826.)

-MISC1-
                                AMENDMENTS                            
      1998 - Subsec. (b)(2)(A). Pub. L. 105-206 substituted a comma for
    the semicolon at end.
      1997 - Pub. L. 105-34, Sec. 1601(a)(2), provided that amendment
    made by section 1116(b)(1) of Pub. L. 104-188, shall be applied as
    if reference to chapter 68 were a reference to chapter 61. Section
    1116(b)(1) of Pub. L. 104-188 directed amendment of subpart B of
    part III of subchapter A of chapter 68 by adding this section.
      Subsec. (c)(1). Pub. L. 105-34, Sec. 1601(a)(1), substituted
    "name, address, and phone number of the information contact" for
    "name and address".

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by Pub. L. 105-34 effective as if included in the
    provisions of the Small Business Job Protection Act of 1996, Pub.
    L. 104-188, to which it relates, see section 1601(j) of Pub. L. 105-
    34, set out as a note under section 23 of this title.

                              EFFECTIVE DATE                          
      Section 1116(b)(3) of Pub. L. 104-188 provided that: "The
    amendments made by this subsection [enacting this section and
    amending section 6724 of this title] shall apply to payments made
    after December 31, 1997."

-End-

-CITE-
    26 USC Sec. 6050S                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050S. Returns relating to higher education tuition and
      related expenses

-STATUTE-
    (a) In general
      Any person - 
        (1) which is an eligible educational institution which enrolls
      any individual for any academic period;
        (2) which is engaged in a trade or business of making payments
      to any individual under an insurance arrangement as
      reimbursements or refunds (or similar amounts) of qualified
      tuition and related expenses; or
        (3) except as provided in regulations, which is engaged in a
      trade or business and, in the course of which, receives from any
      individual interest aggregating $600 or more for any calendar
      year on one or more qualified education loans,

    shall make the return described in subsection (b) with respect to
    the individual at such time as the Secretary may by regulations
    prescribe.
    (b) Form and manner of returns
      A return is described in this subsection if such return - 
        (1) is in such form as the Secretary may prescribe, and
        (2) contains - 
          (A) the name, address, and TIN of any individual - 
            (i) who is or has been enrolled at the institution and with
          respect to whom transactions described in subparagraph (B)
          are made during the calendar year, or
            (ii) with respect to whom payments described in subsection
          (a)(2) or (a)(3) were made or received,

          (B) the - 
            (i) aggregate amount of payments received or the aggregate
          amount billed for qualified tuition and related expenses with
          respect to the individual described in subparagraph (A)
          during the calendar year,
            (ii) aggregate amount of grants received by such individual
          for payment of costs of attendance that are administered and
          processed by the institution during such calendar year,
            (iii) amount of any adjustments to the aggregate amounts
          reported by the institution pursuant to clause (i) or (ii)
          with respect to such individual for a prior calendar year,
            (iv) aggregate amount of reimbursements or refunds (or
          similar amounts) paid to such individual during the calendar
          year by a person engaged in a trade or business described in
          subsection (a)(2), and
            (v) aggregate amount of interest received for the calendar
          year from such individual, and

          (C) such other information as the Secretary may prescribe.
    (c) Application to governmental units
      For purposes of this section - 
        (1) a governmental unit or any agency or instrumentality
      thereof shall be treated as a person, and
        (2) any return required under subsection (a) by such
      governmental entity shall be made by the officer or employee
      appropriately designated for the purpose of making such return.
    (d) Statements to be furnished to individuals with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return under subparagraph (A) of subsection (b)(2) a
    written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person required to make such return, and
        (2) the amounts described in subparagraph (B) of subsection
      (b)(2).

    The written statement required under the preceding sentence shall
    be furnished on or before January 31 of the year following the
    calendar year for which the return under subsection (a) was
    required to be made.
    (e) Definitions
      For purposes of this section, the terms "eligible educational
    institution" and "qualified tuition and related expenses" have the
    meanings given such terms by section 25A (without regard to
    subsection (g)(2) thereof), and except as provided in regulations,
    the term "qualified education loan" has the meaning given such term
    by section 221(d)(1).
    (f) Returns which would be required to be made by 2 or more persons
      Except to the extent provided in regulations prescribed by the
    Secretary, in the case of any amount received by any person on
    behalf of another person, only the person first receiving such
    amount shall be required to make the return under subsection (a).
    (g) Regulations
      The Secretary shall prescribe such regulations as may be
    necessary to carry out the provisions of this section. No penalties
    shall be imposed under part II of subchapter B of chapter 68 with
    respect to any return or statement required under this section
    until such time as such regulations are issued.

-SOURCE-
    (Added and amended Pub. L. 105-34, title II, Secs. 201(c)(1),
    202(c), Aug. 5, 1997, 111 Stat. 804, 808; Pub. L. 105-206, title
    III, Sec. 3712(a), (b), title VI, Sec. 6004(a)(2), July 22, 1998,
    112 Stat. 781, 792; Pub. L. 107-16, title IV, Sec. 412(a)(2), June
    7, 2001, 115 Stat. 63; Pub. L. 107-131, Sec. 1, Jan. 16, 2002, 115
    Stat. 2410.)

-STATAMEND-
                           AMENDMENT OF SECTION                       
      For termination of amendment by section 901 of Pub. L. 107-16,
    see Effective and Termination Dates of 2001 Amendment note below.

-MISC1-
                                AMENDMENTS                            
      2002 - Subsec. (a)(1). Pub. L. 107-131, Sec. 1(a), amended par.
    (1) generally. Prior to amendment, par. (1) read as follows: "which
    is an eligible educational institution - 
        "(A) which receives payments for qualified tuition and related
      expenses with respect to any individual for any calendar year; or
        "(B) which makes reimbursements or refunds (or similar amounts)
      to any individual of qualified tuition and related expenses;".
      Subsec. (b)(1). Pub. L. 107-131, Sec. 1(b)(1), inserted "and" at
    end.
      Subsec. (b)(2)(A). Pub. L. 107-131, Sec. 1(b)(2), amended subpar.
    (A) generally. Prior to amendment, subpar. (A) read as follows:
    "the name, address, and TIN of the individual with respect to whom
    payments or interest described in subsection (a) were received from
    (or were paid to),".
      Subsec. (b)(2)(B). Pub. L. 107-131, Sec. 1(b)(4), amended subpar.
    (B) generally. Prior to amendment, subpar. (B) read as follows:
    "the - 
        "(i) aggregate amount of payments for qualified tuition and
      related expenses received with respect to the individual
      described in subparagraph (A) during the calendar year,
        "(ii) the amount of any grant received by such individual for
      payment of costs of attendance and processed by the person making
      such return during such calendar year,
        "(iii) aggregate amount of reimbursements or refunds (or
      similar amounts) paid to such individual during the calendar year
      by the person making such return, and and
        "(iv) aggregate amount of interest received for the calendar
      year from such individual, and".
      Pub. L. 107-131, Sec. 1(b)(3), redesignated subpar. (C) as (B)
    and struck out former subpar. (B) which read as follows: "the name,
    address, and TIN of any individual certified by the individual
    described in subparagraph (A) as the taxpayer who will claim the
    individual as a dependent for purposes of the deduction allowable
    under section 151 for any taxable year ending with or within the
    calendar year, and".
      Subsec. (b)(2)(C), (D). Pub. L. 107-131, Sec. 1(b)(3),
    redesignated subpars. (C) and (D) as (B) and (C), respectively.
      Subsec. (d). Pub. L. 107-131, Sec. 1(c)(1), struck out "or (B)"
    after "subparagraph (A)" in introductory provisions.
      Subsec. (d)(2). Pub. L. 107-131, Sec. 1(c)(2), substituted
    "subparagraph (B)" for "subparagraph (C)".
      2001 - Subsec. (e). Pub. L. 107-16, Secs. 412(a)(2), 901,
    temporarily substituted "section 221(d)(1)" for "section
    221(e)(1)". See Effective and Termination Dates of 2001 Amendment
    note below.
      1998 - Subsec. (a). Pub. L. 105-206, Sec. 6004(a)(2), amended
    heading and text of subsec. (a) generally. Prior to amendment, text
    read as follows: "Any person - 
        "(1) which is an eligible educational institution which
      receives payments for qualified tuition and related expenses with
      respect to any individual for any calendar year, or
        "(2) which is engaged in a trade or business and which, in the
      course of such trade or business - 
          "(A) makes payments during any calendar year to any
        individual which constitutes reimbursements or refunds (or
        similar amounts) of qualified tuition and related expenses of
        such individual, or
          "(B) except as provided in regulations, receives from any
        individual interest aggregating $600 or more for any calendar
        year on 1 or more qualified education loans,
    shall make the return described in subsection (b) with respect to
    the individual at such time as the Secretary may by regulations
    prescribe."
      Subsec. (b)(2)(C)(ii). Pub. L. 105-206, Sec. 3712(a)(1), added
    cl. (ii). Former cl. (ii) redesignated (iii).
      Subsec. (b)(2)(C)(iii). Pub. L. 105-206, Sec. 3712(a)(1), (2),
    redesignated cl. (ii) as (iii) and inserted "by the person making
    such return" after "year". Former cl. (iii) redesignated (iv).
      Subsec. (b)(2)(C)(iv). Pub. L. 105-206, Sec. 3712(a)(1), (3),
    redesignated cl. (iii) as (iv) and inserted "and" at end.
      Subsec. (d)(2). Pub. L. 105-206, Sec. 3712(b)(1), struck out
    "aggregate" before "amounts".
      Subsec. (e). Pub. L. 105-206, Sec. 3712(b)(2), inserted "(without
    regard to subsection (g)(2) thereof)" after "section 25A".
      1997 - Subsec. (a)(2). Pub. L. 105-34, Sec. 202(c)(1), amended
    par. (2) generally. Prior to amendment, par. (2) read as follows:
    "which is engaged in a trade or business and which, in the course
    of such trade or business, makes payments during any calendar year
    to any individual which constitute reimbursements or refunds (or
    similar amounts) of qualified tuition and related expenses of such
    individual,".
      Subsec. (b)(2)(A). Pub. L. 105-34, Sec. 202(c)(2)(A), inserted
    "or interest" after "payments".
      Subsec. (b)(2)(C)(iii). Pub. L. 105-34, Sec. 202(c)(2)(B), added
    cl. (iii).
      Subsec. (e). Pub. L. 105-34, Sec. 202(c)(3), inserted at end ",
    and except as provided in regulations, the term 'qualified
    education loan' has the meaning given such term by section
    221(e)(1)".

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Pub. L. 107-131, Sec. 2, Jan. 16, 2002, 115 Stat. 2411, provided
    that: "The amendments made by section 1 [amending this section]
    shall apply to expenses paid or assessed after December 31, 2002
    (in taxable years ending after such date), for education furnished
    in academic periods beginning after such date."

             EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT         
      Amendment by Pub. L. 107-16 applicable with respect to any loan
    interest paid after Dec. 31, 2001, in taxable years ending after
    such date, see section 412(a)(3) of Pub. L. 107-16, set out as a
    note under section 221 of this title.
      Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
    limitation years beginning after Dec. 31, 2010, and the Internal
    Revenue Code of 1986 to be applied and administered to such years
    as if such amendment had never been enacted, see section 901 of
    Pub. L. 107-16, set out as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3712(c), July 22, 1998, 112
    Stat. 782, provided that: "The amendments made by this section
    [amending this section] shall apply to returns required to be filed
    with respect to taxable years beginning after December 31, 1998."
      Amendment by section 6004(a)(2) of Pub. L. 105-206 effective,
    except as otherwise provided, as if included in the provisions of
    the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
    amendment relates, see section 6024 of Pub. L. 105-206, set out as
    a note under section 1 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Amendment by section 202(c) of Pub. L. 105-34 applicable to any
    qualified education loan (as defined in section 221(e)(1) of this
    title) incurred on, before, or after Aug. 5, 1997, but only with
    respect to any loan interest payment due and paid after Dec. 31,
    1997, and to the portion of the 60-month period referred to in
    section 221(d) of this title after Dec. 31, 1997, see section
    202(e) of Pub. L. 105-34, set out as a note under section 62 of
    this title.

                              EFFECTIVE DATE                          
      Section applicable to expenses paid after Dec. 31, 1997 (in
    taxable years ending after such date) for education furnished in
    academic periods beginning after such date, see section 201(f) of
    Pub. L. 105-34, set out as a note under section 25A of this title.

-End-

-CITE-
    26 USC Sec. 6050T                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050T. Returns relating to credit for health insurance costs
      of eligible individuals

-STATUTE-
    (a) Requirement of reporting
      Every person who is entitled to receive payments for any month of
    any calendar year under section 7527 (relating to advance payment
    of credit for health insurance costs of eligible individuals) with
    respect to any certified individual (as defined in section 7527(c))
    shall, at such time as the Secretary may prescribe, make the return
    described in subsection (b) with respect to each such individual.
    (b) Form and manner of returns
      A return is described in this subsection if such return - 
        (1) is in such form as the Secretary may prescribe, and
        (2) contains - 
          (A) the name, address, and TIN of each individual referred to
        in subsection (a),
          (B) the number of months for which amounts were entitled to
        be received with respect to such individual under section 7527
        (relating to advance payment of credit for health insurance
        costs of eligible individuals),
          (C) the amount entitled to be received for each such month,
        and
          (D) such other information as the Secretary may prescribe.
    (c) Statements to be furnished to individuals with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name and address of the person required to make such
      return and the phone number of the information contact for such
      person, and
        (2) the information required to be shown on the return with
      respect to such individual.

    The written statement required under the preceding sentence shall
    be furnished on or before January 31 of the year following the
    calendar year for which the return under subsection (a) is required
    to be made.

-SOURCE-
    (Added Pub. L. 107-210, div. A, title II, Sec. 202(c)(1), Aug. 6,
    2002, 116 Stat. 962.)

-MISC1-
                              EFFECTIVE DATE                          
      Pub. L. 107-210, div. A, title II, Sec. 202(e), Aug. 6, 2002, 116
    Stat. 963, provided that: "The amendments made by this section
    [enacting this section and section 7527 of this title and amending
    sections 6103, 6724, and 7213A of this title] shall take effect on
    the date of the enactment of this Act [Aug. 6, 2002]."

                               CONSTRUCTION                           
      Nothing in title II of Pub. L. 107-210 or the amendments by that
    title, other than provisions relating to COBRA continuation
    coverage and reporting requirements, to be construed as creating a
    new mandate on any party regarding health insurance coverage, see
    section 203(f) of Pub. L. 107-210, set out as a Construction of
    2002 Amendment note under section 2918 of Title 29, Labor.

-End-

-CITE-
    26 USC Sec. 6050U                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050U. Charges or payments for qualified long-term care
      insurance contracts under combined arrangements

-STATUTE-
    (a) Requirement of reporting
      Any person who makes a charge against the cash value of an
    annuity contract, or the cash surrender value of a life insurance
    contract, which is excludible from gross income under section
    72(e)(11) shall make a return, according to the forms or
    regulations prescribed by the Secretary, setting forth - 
        (1) the amount of the aggregate of such charges against each
      such contract for the calendar year,
        (2) the amount of the reduction in the investment in each such
      contract by reason of such charges, and
        (3) the name, address, and TIN of the individual who is the
      holder of each such contract.
    (b) Statements to be furnished to persons with respect to whom
      information is required
      Every person required to make a return under subsection (a) shall
    furnish to each individual whose name is required to be set forth
    in such return a written statement showing - 
        (1) the name, address, and phone number of the information
      contact of the person making the payments, and
        (2) the information required to be shown on the return with
      respect to such individual.

    The written statement required under the preceding sentence shall
    be furnished to the individual on or before January 31 of the year
    following the calendar year for which the return under subsection
    (a) was required to be made.

-SOURCE-
    (Added Pub. L. 109-280, title VIII, Sec. 844(d)(1), Aug. 17, 2006,
    120 Stat. 1012.)

-MISC1-
                              EFFECTIVE DATE                          
      Section applicable to contracts issued after Dec. 31, 1996, but
    only with respect to taxable years beginning after Dec. 31, 2009,
    and to charges made after Dec. 31, 2009, see section 844(g)(1), (3)
    of Pub. L. 109-280, set out as an Effective Date of 2006 Amendment
    note under section 72 of this title.

-End-

-CITE-
    26 USC Sec. 6050V                                           01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart B - Information Concerning Transactions With Other Persons

-HEAD-
    Sec. 6050V. Returns relating to applicable insurance contracts in
      which certain exempt organizations hold interests

-STATUTE-
    (a) In general
      Each applicable exempt organization which makes a reportable
    acquisition shall make the return described in subsection (c).
    (b) Time for making return
      Any applicable exempt organization required to make a return
    under subsection (a) shall file such return at such time as may be
    established by the Secretary.
    (c) Form and manner of returns
      A return is described in this subsection if such return - 
        (1) is in such form as the Secretary prescribes,
        (2) contains the name, address, and taxpayer identification
      number of the applicable exempt organization and the issuer of
      the applicable insurance contract, and
        (3) contains such other information as the Secretary may
      prescribe.
    (d) Definitions
      For purposes of this section - 
      (1) Reportable acquisition
        The term "reportable acquisition" means the acquisition by an
      applicable exempt organization of a direct or indirect interest
      in any applicable insurance contract in any case in which such
      acquisition is a part of a structured transaction involving a
      pool of such contracts.
      (2) Applicable insurance contract
        (A) In general
          The term "applicable insurance contract" means any life
        insurance, annuity, or endowment contract with respect to which
        both an applicable exempt organization and a person other than
        an applicable exempt organization have directly or indirectly
        held an interest in the contract (whether or not at the same
        time).
        (B) Exceptions
          Such term shall not include a life insurance, annuity, or
        endowment contract if - 
            (i) all persons directly or indirectly holding any interest
          in the contract (other than applicable exempt organizations)
          have an insurable interest in the insured under the contract
          independent of any interest of an applicable exempt
          organization in the contract,
            (ii) the sole interest in the contract of an applicable
          exempt organization or each person other than an applicable
          exempt organization is as a named beneficiary, or
            (iii) the sole interest in the contract of each person
          other than an applicable exempt organization is - 
              (I) as a beneficiary of a trust holding an interest in
            the contract, but only if the person's designation as such
            beneficiary was made without consideration and solely on a
            purely gratuitous basis, or
              (II) as a trustee who holds an interest in the contract
            in a fiduciary capacity solely for the benefit of
            applicable exempt organizations or persons otherwise
            described in subclause (I) or clause (i) or (ii).
      (3) Applicable exempt organization
        The term "applicable exempt organization" means - 
          (A) an organization described in section 170(c),
          (B) an organization described in section 168(h)(2)(A)(iv), or
          (C) an organization not described in paragraph (1) or (2)
        which is described in section 2055(a) or section 2522(a).
    (e) Termination
      This section shall not apply to reportable acquisitions occurring
    after the date which is 2 years after the date of the enactment of
    this section.

-SOURCE-
    (Added Pub. L. 109-280, title XII, Sec. 1211(a)(1), Aug. 17, 2006,
    120 Stat. 1072.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The date of the enactment of this section, referred to in subsec.
    (e), is the date of enactment of Pub. L. 109-280, which was
    approved Aug. 17, 2006.

-COD-
                               CODIFICATION                           
      Section 1211(a)(1) of Pub. L. 109-280, which directed the
    addition of section 6050V at the end of subpart B of part III of
    subchapter A of chapter 61, without specifying the act to be
    amended, was executed by adding section 6050V at the end of subpart
    B of part III of subchapter A of chapter 61 of this title, which
    consists of the Internal Revenue Code of 1986, to reflect the
    probable intent of Congress.

-MISC1-
                              EFFECTIVE DATE                          
      Pub. L. 109-280, title XII, Sec. 1211(d), Aug. 17, 2006, 120
    Stat. 1074, provided that: "The amendments made by this section
    [enacting this section and amending sections 6721 and 6724 of this
    title] shall apply to acquisitions of contracts after the date of
    enactment of this Act [Aug. 17, 2006]."

-End-

-CITE-
    26 USC Subpart C - Information Regarding Wages Paid
           Employees                                       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart C - Information Regarding Wages Paid Employees

-HEAD-
          SUBPART C - INFORMATION REGARDING WAGES PAID EMPLOYEES      

-MISC1-
    Sec.                                                     
    6051.       Receipts for employees.                               
    6052.       Returns regarding payment of wages in the form of
                 group-term life insurance.                           
    6053.       Reporting of tips.                                    

                                AMENDMENTS                            
      1965 - Pub. L. 89-97, title III, Sec. 313(e)(2)(D), July 30,
    1965, 79 Stat. 385, added item 6053.
      1964 - Pub. L. 88-272, title II, Sec. 204(c)(3), Feb. 26, 1964,
    78 Stat. 37, added item 6052.

-End-

-CITE-
    26 USC Sec. 6051                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart C - Information Regarding Wages Paid Employees

-HEAD-
    Sec. 6051. Receipts for employees

-STATUTE-
    (a) Requirement
      Every person required to deduct and withhold from an employee a
    tax under section 3101 or 3402, or who would have been required to
    deduct and withhold a tax under section 3402 (determined without
    regard to subsection (n)) if the employee had claimed no more than
    one withholding exemption, or every employer engaged in a trade or
    business who pays remuneration for services performed by an
    employee, including the cash value of such remuneration paid in any
    medium other than cash, shall furnish to each such employee in
    respect of the remuneration paid by such person to such employee
    during the calendar year, on or before January 31 of the succeeding
    year, or, if his employment is terminated before the close of such
    calendar year, within 30 days after the date of receipt of a
    written request from the employee if such 30-day period ends before
    January 31, a written statement showing the following:
        (1) the name of such person,
        (2) the name of the employee (and his social security account
      number if wages as defined in section 3121(a) have been paid),
        (3) the total amount of wages as defined in section 3401(a),
        (4) the total amount deducted and withheld as tax under section
      3402,
        (5) the total amount of wages as defined in section 3121(a),
        (6) the total amount deducted and withheld as tax under section
      3101,
        (7) the total amount paid to the employee under section 3507
      (relating to advance payment of earned income credit),
        (8) the total amount of elective deferrals (within the meaning
      of section 402(g)(3)) and compensation deferred under section
      457, including the amount of designated Roth contributions (as
      defined in section 402A),
        (9) the total amount incurred for dependent care assistance
      with respect to such employee under a dependent care assistance
      program described in section 129(d),
        (10) in the case of an employee who is a member of the Armed
      Forces of the United States, such employee's earned income as
      determined for purposes of section 32 (relating to earned income
      credit),
        (11) the amount contributed to any Archer MSA (as defined in
      section 220(d)) of such employee or such employee's spouse,
        (12) the amount contributed to any health savings account (as
      defined in section 223(d)) of such employee or such employee's
      spouse, and
        (13) the total amount of deferrals for the year under a
      nonqualified deferred compensation plan (within the meaning of
      section 409A(d)).

    In the case of compensation paid for service as a member of a
    uniformed service, the statement shall show, in lieu of the amount
    required to be shown by paragraph (5), the total amount of wages as
    defined in section 3121(a), computed in accordance with such
    section and section 3121(i)(2). In the case of compensation paid
    for service as a volunteer or volunteer leader within the meaning
    of the Peace Corps Act, the statement shall show, in lieu of the
    amount required to be shown by paragraph (5), the total amount of
    wages as defined in section 3121(a), computed in accordance with
    such section and section 3121(i)(3). In the case of tips received
    by an employee in the course of his employment, the amounts
    required to be shown by paragraphs (3) and (5) shall include only
    such tips as are included in statements furnished to the employer
    pursuant to section 6053(a). The amounts required to be shown by
    paragraph (5) shall not include wages which are exempted pursuant
    to sections 3101(c) and 3111(c) from the taxes imposed by sections
    3101 and 3111. In the case of the amounts required to be shown by
    paragraph (13), the Secretary may (by regulation) establish a
    minimum amount of deferrals below which paragraph (13) does not
    apply.
    (b) Special rule as to compensation of members of Armed Forces
      In the case of compensation paid for service as a member of the
    Armed Forces, the statement required by subsection (a) shall be
    furnished if any tax was withheld during the calendar year under
    section 3402, or if any of the compensation paid during such year
    is includible in gross income under chapter 1, or if during the
    calendar year any amount was required to be withheld as tax under
    section 3101. In lieu of the amount required to be shown by
    paragraph (3) of subsection (a), such statement shall show as wages
    paid during the calendar year the amount of such compensation paid
    during the calendar year which is not excluded from gross income
    under chapter 1 (whether or not such compensation constituted wages
    as defined in section 3401(a)).
    (c) Additional requirements
      The statements required to be furnished pursuant to this section
    in respect of any remuneration shall be furnished at such other
    times, shall contain such other information, and shall be in such
    form as the Secretary may by regulations prescribe. The statements
    required under this section shall also show the proportion of the
    total amount withheld as tax under section 3101 which is for
    financing the cost of hospital insurance benefits under part A of
    title XVIII of the Social Security Act.
    (d) Statements to constitute information returns
      A duplicate of any statement made pursuant to this section and in
    accordance with regulations prescribed by the Secretary shall, when
    required by such regulations, be filed with the Secretary.
    (e) Railroad employees
      (1) Additional requirement
        Every person required to deduct and withhold tax under section
      3201 from an employee shall include on or with the statement
      required to be furnished such employee under subsection (a) a
      notice concerning the provisions of this title with respect to
      the allowance of a credit or refund of the tax on wages imposed
      by section 3101(b) and the tax on compensation imposed by section
      3201 or 3211 which is treated as a tax on wages imposed by
      section 3101(b).
      (2) Information to be supplied to employees
        Each person required to deduct and withhold tax under section
      3201 during any year from an employee who has also received wages
      during such year subject to the tax imposed by section 3101(b)
      shall, upon request of such employee, furnish to him a written
      statement showing - 
          (A) the total amount of compensation with respect to which
        the tax imposed by section 3201 was deducted,
          (B) the total amount deducted as tax under section 3201, and
          (C) the portion of the total amount deducted as tax under
        section 3201 which is for financing the cost of hospital
        insurance under part A of title XVIII of the Social Security
        Act.
    (f) Statements required in case of sick pay paid by third parties
      (1) Statements required from payor
        (A) In general
          If, during any calendar year, any person makes a payment of
        third-party sick pay to an employee, such person shall, on or
        before January 15 of the succeeding year, furnish a written
        statement to the employer in respect of whom such payment was
        made showing - 
            (i) the name and, if there is withholding under section
          3402(o), the social security number of such employee,
            (ii) the total amount of the third-party sick pay paid to
          such employee during the calendar year, and
            (iii) the total amount (if any) deducted and withheld from
          such sick pay under section 3402.

        For purposes of the preceding sentence, the term "third-party
        sick pay" means any sick pay (as defined in section
        3402(o)(2)(C)) which does not constitute wages for purposes of
        chapter 24 (determined without regard to section 3402(o)(1)).
        (B) Special rules
          (i) Statements are in lieu of other reporting requirements
            The reporting requirements of subparagraph (A) with respect
          to any payments shall, with respect to such payments, be in
          lieu of the requirements of subsection (a) and of section
          6041.
          (ii) Penalties made applicable
            For purposes of sections 6674 and 7204, the statements
          required to be furnished by subparagraph (A) shall be treated
          as statements required under this section to be furnished to
          employees.
      (2) Information required to be furnished by employer
        Every employer who receives a statement under paragraph (1)(A)
      with respect to sick pay paid to any employee during any calendar
      year shall, on or before January 31 of the succeeding year,
      furnish a written statement to such employee showing - 
          (A) the information shown on the statement furnished under
        paragraph (1)(A), and
          (B) if any portion of the sick pay is excludable from gross
        income under section 104(a)(3), the portion which is not so
        excludable and the portion which is so excludable.

      To the extent practicable, the information required under the
      preceding sentence shall be furnished on or with the statement
      (if any) required under subsection (a).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 747; Aug. 1, 1956, ch. 837,
    title IV, Sec. 412, 70 Stat. 879; Pub. L. 87-293, title II, Sec.
    202(a)(4), Sept. 22, 1961, 75 Stat. 626; Pub. L. 89-97, title I,
    Sec. 107, title III, Sec. 313(e)(1), July 30, 1965, 79 Stat. 337,
    384; Pub. L. 90-248, title V, Sec. 502(c)(1), (2), Jan. 2, 1968, 81
    Stat. 934; Pub. L. 91-172, title VIII, Sec. 805(f)(2), Dec. 30,
    1969, 83 Stat. 708; Pub. L. 92-603, title II, Sec. 293(a)-(c), Oct.
    30, 1972, 86 Stat. 1459; Pub. L. 93-406, title II, Sec. 1022(k),
    Sept. 2, 1974, 88 Stat. 943; Pub. L. 94-455, title XIX, Sec.
    1906(a)(5), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L.
    95-216, title III, Sec. 317(b)(3), Dec. 20, 1977, 91 Stat. 1540;
    Pub. L. 95-600, title I, Sec. 105(c), Nov. 6, 1978, 92 Stat. 2776;
    Pub. L. 96-601, Sec. 4(e), Dec. 24, 1980, 94 Stat. 3497; Pub. L. 97-
    248, title III, Secs. 307(a)(7), 308(a), Sept. 3, 1982, 96 Stat.
    589, 591; Pub. L. 97-362, title I, Sec. 107(a), Oct. 25, 1982, 96
    Stat. 1731; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97
    Stat. 369; Pub. L. 99-514, title XI, Sec. 1105(b), Oct. 22, 1986,
    100 Stat. 2419; Pub. L. 100-647, title I, Secs. 1011B(c)(2)(B),
    1018(u)(33), Nov. 10, 1988, 102 Stat. 3489, 3592; Pub. L. 103-465,
    title VII, Sec. 721(b), Dec. 8, 1994, 108 Stat. 5002; Pub. L. 104-
    191, title III, Sec. 301(c)(3), Aug. 21, 1996, 110 Stat. 2049;
    Pub. L. 106-554, Sec. 1(a)(7) [title II, Sec. 202(a)(9)], Dec. 21,
    2000, 114 Stat. 2763, 2763A-629; Pub. L. 107-16, title VI, Sec.
    617(d)(1), June 7, 2001, 115 Stat. 105; Pub. L. 108-173, title XII,
    Sec. 1201(d)(3), Dec. 8, 2003, 117 Stat. 2477; Pub. L. 108-357,
    title VIII, Sec. 885(b)(1), Oct. 22, 2004, 118 Stat. 1639.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Peace Corps Act, referred to in subsec. (a), is Pub. L. 87-
    293, Sept. 22, 1961, 75 Stat. 612, as amended, which is classified
    principally to chapter 34 (Sec. 2501 et seq.) of Title 22, Foreign
    Relations and Intercourse. For complete classification of this Act
    to the Code, see Short Title note set out under section 2501 of
    Title 22 and Tables.
      The Social Security Act, referred to in subsecs. (c) and
    (e)(2)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620, as amended,
    which is classified generally to chapter 7 (Sec. 301 et seq.) of
    Title 42, The Public Health and Welfare. Part A of title XVIII of
    the Social Security Act is classified to part A (Sec. 1395c et
    seq.) of subchapter XVIII of chapter 7 of Title 42. For complete
    classification of this Act to the Code, see section 1305 of Title
    42 and Tables.

-MISC1-
                                AMENDMENTS                            
      2004 - Subsec. (a). Pub. L. 108-357, Sec. 885(b)(1)(B), inserted
    at end of concluding provisions "In the case of the amounts
    required to be shown by paragraph (13), the Secretary may (by
    regulation) establish a minimum amount of deferrals below which
    paragraph (13) does not apply."
      Subsec. (a)(13). Pub. L. 108-357, Sec. 885(b)(1)(A), added par.
    (13).
      2003 - Subsec. (a)(12). Pub. L. 108-173 added par. (12).
      2001 - Subsec. (a)(8). Pub. L. 107-16 inserted ", including the
    amount of designated Roth contributions (as defined in section
    402A)" before comma at end.
      2000 - Subsec. (a)(11). Pub. L. 106-554 substituted "Archer MSA"
    for "medical savings account".
      1996 - Subsec. (a)(11). Pub. L. 104-191 added par. (11).
      1994 - Subsec. (a)(10). Pub. L. 103-465 added par. (10).
      1988 - Subsec. (a)(7). Pub. L. 100-647, Sec. 1018(u)(33),
    inserted a comma at end.
      Subsec. (a)(9). Pub. L. 100-647, Sec. 1011B(c)(2)(B), added par.
    (9).
      1986 - Subsec. (a)(8). Pub. L. 99-514 added par. (8).
      1983 - Subsec. (f)(1)(A). Pub. L. 98-67 repealed amendments made
    by Pub. L. 97-248. See 1982 Amendment note below.
      1982 - Subsec. (a). Pub. L. 97-362 substituted "within 30 days
    after the date of receipt of a written request from the employee if
    such 30-day period ends before January 31" for "on the day on which
    the last payment of remuneration is made".
      Subsec. (f)(1)(A). Pub. L. 97-248 provided that, applicable to
    payments of interest, dividends, and patronage dividends paid or
    credited after June 30, 1983, par. (1)(A) is amended by inserting
    "subchapter A of" before "chapter 24". Section 102(a), (b) of Pub.
    L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A
    (Secs. 301-308) of title III of Pub. L. 97-248 as of the close of
    June 30, 1983, and provided that the Internal Revenue Code of 1954
    [now 1986] [this title] shall be applied and administered (subject
    to certain exceptions) as if such subtitle A (and the amendments
    made by such subtitle A) had not been enacted.
      1980 - Subsec. (f). Pub. L. 96-601 added subsec. (f).
      1978 - Subsec. (a)(7). Pub. L. 95-600 added par. (7).
      1977 - Subsec. (a). Pub. L. 95-216 directed that the amounts
    required to be shown by par. (5) shall not include wages which are
    exempted pursuant to sections 3101(c) and 3111(c) from the taxes
    imposed by sections 3101 and 3111.
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(a)(5), struck out
    "and" at end of par. (6), necessitating no change in text, due to
    Pub. L. 92-603, which made identical amendment in 1972.
      Subsecs. (c), (d). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary" wherever appearing.
      1974 - Subsec. (a). Pub. L. 93-406 inserted "or every employer
    engaged in a trade or business who pays remuneration for services
    performed by an employee, including the cash value of such
    remuneration paid in any medium other than cash," after
    "exemption,".
      1972 - Subsec. (a). Pub. L. 92-603, Sec. 293(a), struck out
    reference to section 3201 of this title in introductory text, par.
    (7), which required written statement to contain total amount of
    compensation with respect to which tax imposed by section 3201 was
    deducted, and par. (8), which required written statement to contain
    total amount deducted as tax under section 3201.
      Subsec. (c). Pub. L. 92-603, Sec. 293(b), struck out reference to
    section 3201 of this title.
      Subsec. (e). Pub. L. 92-603, Sec. 293(c), added subsec. (e).
      1969 - Subsec. (a). Pub. L. 91-172 inserted "(determined without
    regard to subsection (n))" after "withhold a tax under section
    3402" in introductory provisions.
      1968 - Subsec. (a). Pub. L. 90-248, Sec. 502(c)(1), included
    reference to section 3201 in introductory provisions and added
    pars. (7) and (8).
      Subsec. (c). Pub. L. 90-248, Sec. 502(c)(2), included reference
    to section 3201 in second sentence.
      1965 - Subsec. (a). Pub. L. 89-97, Sec. 313(e)(1), inserted last
    sentence providing for inclusion of tips received by an employee in
    the course of his employment.
      Subsec. (c). Pub. L. 89-97, Sec. 107, required the statements to
    show the proportion of the total amount withheld as tax under
    section 3101 which is for financing the cost of hospital insurance
    benefits under part A of title XVIII of the Social Security Act.
      1961 - Subsec. (a). Pub. L. 87-293 provided a special rule with
    respect to the information to be contained on employees' tax
    receipts in the case of remuneration paid to volunteers and
    volunteer leaders in the Peace Corps.
      1956 - Subsec. (a). Act Aug. 1, 1956, Sec. 412(a), inserted
    provisions prescribing contents of statement in the case of
    compensation paid for service as a member of the uniformed
    services.
      Subsec. (b). Act Aug. 1, 1956, Sec. 412(b), required the
    furnishing of a statement if during the calendar year any amount
    was required to be withheld as tax under section 3101 of this
    title.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to amounts deferred after
    Dec. 31, 2004, with special rules relating to earnings and material
    modifications and exception for nonelective deferred compensation,
    see section 885(d) of Pub. L. 108-357, set out as an Effective Date
    note under section 409A of this title.

                     EFFECTIVE DATE OF 2003 AMENDMENT                 
      Amendment by Pub. L. 108-173 applicable to taxable years
    beginning after Dec. 31, 2003, see section 1201(k) of Pub. L. 108-
    173, set out as a note under section 62 of this title.

                     EFFECTIVE DATE OF 2001 AMENDMENT                 
      Amendment by Pub. L. 107-16 applicable to taxable years beginning
    after Dec. 31, 2005, see section 617(f) of Pub. L. 107-16, set out
    as a note under section 402 of this title.

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by Pub. L. 104-191 applicable to taxable years
    beginning after Dec. 31, 1996, see section 301(j) of Pub. L. 104-
    191, set out as a note under section 62 of this title.

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Amendment by Pub. L. 103-465 applicable to remuneration paid
    after Dec. 31, 1994, see section 721(d)(2) of Pub. L. 103-465, set
    out as a note under section 3507 of this title.

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by section 1011B(c)(2)(B) of Pub. L. 100-647 applicable
    to taxable years beginning after Dec. 31, 1987, see section
    1011B(c)(2)(C) of Pub. L. 100-647, set out as a note under section
    129 of this title.
      Amendment by section 1018(u)(33) of Pub. L. 100-647 effective,
    except as otherwise provided, as if included in the provision of
    the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
    relates, see section 1019(a) of Pub. L. 100-647, set out as a note
    under section 1 of this title.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to calendar years
    beginning after Dec. 31, 1986, but not applicable to employer
    contributions made during 1987 and attributable to services
    performed during 1986 under qualified cash or deferred arrangement
    (as defined in section 401(k) of this title) if, under terms of
    such arrangement as in effect on Aug. 16, 1986, employee makes
    election with respect to such contribution before Jan. 1, 1987, and
    employer identifies amount of such contribution before Jan. 1,
    1987, see section 1105(c)(5), (6) of Pub. L. 99-514, as amended,
    set out as a note under section 402 of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 107(b) of Pub. L. 97-362 provided that: "The amendments
    made by this section [amending this section] shall apply with
    respect to employees whose employment is terminated after the date
    of the enactment of this Act [Oct. 25, 1982]."

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-601 applicable to payments made on or
    after first day of first calendar month beginning more than 120
    days after Dec. 24, 1980, see section 4(f) of Pub. L. 96-601, set
    out as a note under section 3402 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by Pub. L. 95-600 effective with respect to
    remuneration paid after June 30, 1979, see section 105(g)(2) of
    Pub. L. 95-600, set out as an Effective Date note under section
    3507 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Amendment by Pub. L. 93-406 applicable to plan years to which
    part I of subtitle A of title II of Pub. L. 93-406 applies, see
    section 1024 of Pub. L. 93-406, set out as a note under section 401
    of this title. For description of the plan years to which part I
    applies, see section 1017 of Pub. L. 93-406, set out as an
    Effective Date; Transitional Rules note under section 410 of this
    title.

                     EFFECTIVE DATE OF 1972 AMENDMENT                 
      Section 293(d) of Pub. L. 92-603 provided that: "The amendments
    made by this section [amending this section] shall apply in respect
    to remuneration paid after December 31, 1971."

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 applicable to wages paid after Apr.
    30, 1970, see section 805(h) of Pub. L. 91-172, set out as a note
    under section 3402 of this title.

                     EFFECTIVE DATE OF 1968 AMENDMENT                 
      Section 502(c)(3) of Pub. L. 90-248 provided that: "The
    amendments made by paragraphs (1) and (2) [amending this section]
    shall apply in respect of remuneration paid after December 31,
    1967."

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by section 313(e)(1) of Pub. L. 89-97 applicable only
    with respect to tips received by employees after 1965, see section
    313(f) of Pub. L. 89-97, set out as an Effective Date note under
    section 6053 of this title.

                     EFFECTIVE DATE OF 1961 AMENDMENT                 
      Amendment by Pub. L. 87-293 applicable with respect to service
    performed after Sept. 22, 1961, but in the case of persons serving
    under the Peace Corps agency established by executive order
    applicable with respect to service performed on or after the
    effective date of enrollment, see section 202(c) of Pub. L. 87-293,
    set out as a note under section 3121 of this title.

                     EFFECTIVE DATE OF 1956 AMENDMENT                 
      Amendment by act Aug. 1, 1956, effective Jan. 1, 1957, see
    section 603(a) of act Aug. 1, 1956.

       REPEALS; AMENDMENTS AND APPLICATION OF AMENDMENTS UNAFFECTED   
      Section 202(a)(4) of Pub. L. 87-293, cited as a credit to this
    section, was repealed by Pub. L. 89-572, Sec. 5(a), Sept. 13, 1966,
    80 Stat. 765. Such repeal not deemed to affect amendments to this
    section contained in such provisions, and continuation in full
    force and effect until modified by appropriate authority of all
    determinations, authorization, regulations, orders, contracts,
    agreements, and other actions issued, undertaken, or entered into
    under authority of the repealed provisions, see section 5(b) of
    Pub. L. 89-572, set out as a note under section 2515 of Title 22,
    Foreign Relations and Intercourse.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-End-

-CITE-
    26 USC Sec. 6052                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart C - Information Regarding Wages Paid Employees

-HEAD-
    Sec. 6052. Returns regarding payment of wages in the form of group-
      term life insurance

-STATUTE-
    (a) Requirement of reporting
      Every employer who during any calendar year provides group-term
    life insurance on the life of an employee during part or all of
    such calendar year under a policy (or policies) carried directly or
    indirectly by such employer shall make a return according to the
    forms or regulations prescribed by the Secretary, setting forth the
    cost of such insurance and the name and address of the employee on
    whose life such insurance is provided, but only to the extent that
    the cost of such insurance is includible in the employee's gross
    income under section 79(a). For purposes of this section, the
    extent to which the cost of group-term life insurance is includible
    in the employee's gross income under section 79(a) shall be
    determined as if the employer were the only employer paying such
    employee remuneration in the form of such insurance.
    (b) Statements to be furnished to employees with respect to whom
      information is required
      Every employer required to make a return under subsection (a)
    shall furnish to each employee whose name is required to be set
    forth in such return a written statement showing the cost of the
    group-term life insurance shown on such return. The written
    statement required under the preceding sentence shall be furnished
    to the employee on or before January 31 of the year following the
    calendar year for which the return under subsection (a) was
    required to be made.

-SOURCE-
    (Added Pub. L. 88-272, title II, Sec. 204(c)(1), Feb. 26, 1964, 78
    Stat. 37; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-514, title XV, Sec.
    1501(c)(14), Oct. 22, 1986, 100 Stat. 2740.)

-MISC1-
                                AMENDMENTS                            
      1986 - Subsec. (b). Pub. L. 99-514, in amending subsec. (b)
    generally, substituted "information is required" for "information
    is furnished" in heading, and in text substituted reference to
    employers required to make a return for former reference to
    employers making a return and reference to employees whose name is
    required to be set forth for former reference to employees whose
    name is set forth.
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                              EFFECTIVE DATE                          
      Section applicable to group-term life insurance provided after
    Dec. 31, 1963, in taxable years ending after such date, see section
    204(d) of Pub. L. 88-272, set out as a note under section 79 of
    this title.

-End-

-CITE-
    26 USC Sec. 6053                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart C - Information Regarding Wages Paid Employees

-HEAD-
    Sec. 6053. Reporting of tips

-STATUTE-
    (a) Reports by employees
      Every employee who, in the course of his employment by an
    employer, receives in any calendar month tips which are wages (as
    defined in section 3121(a) or section 3401(a)) or which are
    compensation (as defined in section 3231(e)) shall report all such
    tips in one or more written statements furnished to his employer on
    or before the 10th day following such month. Such statements shall
    be furnished by the employee under such regulations, at such other
    times before such 10th day, and in such form and manner, as may be
    prescribed by the Secretary.
    (b) Statements furnished by employers
      If the tax imposed by section 3101 or section 3201 (as the case
    may be) with respect to tips reported by an employee pursuant to
    subsection (a) exceeds the tax which can be collected by the
    employer pursuant to section 3102 or section 3202 (as the case may
    be), the employer shall furnish to the employee a written statement
    showing the amount of such excess. The statement required to be
    furnished pursuant to this subsection shall be furnished at such
    time, shall contain such other information, and shall be in such
    form as the Secretary may by regulations prescribe. When required
    by such regulations, a duplicate of any such statement shall be
    filed with the Secretary.
    (c) Reporting requirements relating to certain large food or
      beverage establishments
      (1) Report to Secretary
        In the case of a large food or beverage establishment, each
      employer shall report to the Secretary, at such time and manner
      as the Secretary may prescribe by regulation, the following
      information with respect to each calendar year:
          (A) The gross receipts of such establishment from the
        provision of food and beverages (other than nonallocable
        receipts).
          (B) The aggregate amount of charge receipts (other than
        nonallocable receipts).
          (C) The aggregate amount of charged tips shown on such charge
        receipts.
          (D) The sum of - 
            (i) the aggregate amount reported by employees to the
          employer under subsection (a), plus
            (ii) the amount the employer is required to report under
          section 6051 with respect to service charges of less than 10
          percent.

          (E) With respect to each employee, the amount allocated to
        such employee under paragraph (3).
      (2) Furnishing of statement to employees
        Each employer described in paragraph (1) shall furnish, in such
      manner as the Secretary may prescribe by regulations, to each
      employee of the large food or beverage establishment a written
      statement for each calendar year showing the following
      information:
          (A) The name and address of such employer.
          (B) The name of the employee.
          (C) The amount allocated to the employee under paragraph (3)
        for all payroll periods ending within the calendar year.

        Any statement under this paragraph shall be furnished to the
      employee during January of the calendar year following the
      calendar year for which such statement is made.
      (3) Employee allocation of 8 percent of gross receipts
        (A) In general
          For purposes of paragraphs (1)(E) and (2)(C), the employer of
        a large food or beverage establishment shall allocate (as tips
        for purposes of the requirements of this subsection) among
        employees performing services during any payroll period who
        customarily receive tip income an amount equal to the excess of
        - 
            (i) 8 percent of the gross receipts (other than
          nonallocable receipts) of such establishment for the payroll
          period, over
            (ii) the aggregate amount reported by such employees to the
          employer under subsection (a) for such period.
        (B) Method of allocation
          The employer shall allocate the amount under subparagraph (A)
        - 
            (i) on the basis of a good faith agreement by the employer
          and the employees, or
            (ii) in the absence of an agreement under clause (i), in
          the manner determined under regulations prescribed by the
          Secretary.
        (C) The Secretary may lower the percentage required to be
          allocated
          Upon the petition of the employer or the majority of
        employees of such employer, the Secretary may reduce (but not
        below 2 percent) the percentage of gross receipts required to
        be allocated under subparagraph (A) where he determines that
        the percentage of gross receipts constituting tips is less than
        8 percent.
      (4) Large food or beverage establishment
        For purposes of this subsection, the term "large food or
      beverage establishment" means any trade or business (or portion
      thereof) - 
          (A) which provides food or beverages,
          (B) with respect to which the tipping of employees serving
        food or beverages by customers is customary, and
          (C) which normally employed more than 10 employees on a
        typical business day during the preceding calendar year.

      For purposes of subparagraph (C), rules similar to the rules of
      subsections (a) and (b) of section 52 shall apply under
      regulations prescribed by the Secretary, and an individual who
      owns 50 percent or more in value of the stock of the corporation
      operating the establishment shall not be treated as an employee.
      (5) Employer not to be liable for wrong allocations
        The employer shall not be liable to any person if any amount is
      improperly allocated under paragraph (3)(B) if such allocation is
      done in accordance with the regulations prescribed under
      paragraph (3)(B).
      (6) Nonallocable receipts defined
        For purposes of this subsection, the term "nonallocable
      receipts" means receipts which are allocable to - 
          (A) carryout sales, or
          (B) services with respect to which a service charge of 10
        percent or more is added.
      (7) Application to new businesses
        The Secretary shall prescribe regulations for the application
      of this subsection to new businesses.

-SOURCE-
    (Added Pub. L. 89-97, title III, Sec. 313(e)(2)(A), July 30, 1965,
    79 Stat. 384; amended Pub. L. 89-212, Sec. 2(d), Sept. 29, 1965, 79
    Stat. 859; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
    1976, 90 Stat. 1834; Pub. L. 97-248, title III, Sec. 314(a), Sept.
    3, 1982, 96 Stat. 603; Pub. L. 98-369, div. A, title X, Sec.
    1072(a), (c)(1), July 18, 1984, 98 Stat. 1052.)

-MISC1-
                                AMENDMENTS                            
      1984 - Subsec. (c)(3)(C). Pub. L. 98-369, Sec. 1072(a),
    substituted "Upon the petition of the employer or the majority of
    employees of such employer, the Secretary" for "The Secretary" and
    "2 percent" for "5 percent".
      Subsec. (c)(4). Pub. L. 98-369, Sec. 1072(c)(1), inserted
    provision that an individual who owns 50 percent or more in value
    of the stock of the corporation operating the establishment shall
    not be treated as an employee.
      1982 - Subsec. (c). Pub. L. 97-248 added subsec. (c).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.
      1965 - Subsec. (a). Pub. L. 89-212, Sec. 2(d)(1), inserted "or
    which are compensation (as defined in section 3231(e)".
      Subsec. (b). Pub. L. 89-212, Sec. 2(d)(2), inserted "or section
    3201 (as the case may be)" and "or section 3202 (as the case may
    be)".

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Section 1072(c)(2) of Pub. L. 98-369 provided that: "The
    amendment made by paragraph (1) [amending this section] shall apply
    to calendar years beginning after December 31, 1982."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Section 314(e) of Pub. L. 97-248, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) In general. - The amendments made by this section [amending
    this section and sections 6001 and 6678 of this title, and enacting
    provisions set out as a note under this section] shall apply to
    calendar years beginning after December 31, 1982.
      "(2) Special rule for 1983. - For purposes of section 6053(c) of
    the Internal Revenue Code of 1986 [formerly I.R.C. 1954], in the
    case of payroll periods ending before April 1, 1983, an employer
    must only report with respect to such periods - 
        "(A) amounts described in subparagraphs (A), (B), (C), and (D)
      of section 6053(c)(1) of such Code, and
        "(B) the name, and identification number, wages paid to, and
      tips reported by, each tipped employee."

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Amendment by Pub. L. 89-212 effective only with respect to tips
    received after 1965, see section 6 of Pub. L. 89-212, set out as a
    note under section 3201 of this title.

                              EFFECTIVE DATE                          
      Section 313(f) of Pub. L. 89-97 provided that: "The amendments
    made by this section [enacting this section and amending sections
    451, 3102, 3121, 3401, 3402, 6051, 6652, and 6674 of this title and
    section 409 of Title 42, The Public Health and Welfare] shall apply
    only with respect to tips received by employees after 1965."

                                REGULATIONS                            
      Section 1072(b) of Pub. L. 98-369 provided that: "The Secretary
    of the Treasury shall prescribe by regulations within 1 year after
    the date of the enactment of this Act [July 18, 1984] the
    applicable recordkeeping requirements for tipped employees."

      THREAT OF AUDIT PROHIBITED TO COERCE TIP REPORTING ALTERNATIVE
                           COMMITMENT AGREEMENTS
      Pub. L. 105-206, title III, Sec. 3414, July 22, 1998, 112 Stat.
    755, provided that: "The Secretary of the Treasury or the
    Secretary's delegate shall instruct employees of the Internal
    Revenue Service that they may not threaten to audit any taxpayer in
    an attempt to coerce the taxpayer into entering into a Tip
    Reporting Alternative Commitment Agreement."

                  MODIFICATION OF TIPS ALLOCATION METHOD              
      Pub. L. 99-514, title XV, Sec. 1571, Oct. 22, 1986, 100 Stat.
    2765, provided that: "Effective for any payroll period beginning
    after December 31, 1986, an establishment may utilize the optional
    method of tips allocation described in the last sentence of section
    31.6053-3(f)(1)(iv) of the Internal Revenue Regulations only if
    such establishment employs less than the equivalent of 25 full-time
    employees during such payroll period."

                          STUDY OF TIP COMPLIANCE                      
      Section 314(c) of Pub. L. 97-248 directed Secretary of the
    Treasury or his delegate to submit before Jan. 1, 1987, to
    Committee on Ways and Means of House of Representatives and to
    Committee on Finance of Senate a report with respect to tip
    compliance in food and beverage service industry. Such study to
    include, but not be limited to, an analysis of tipping patterns,
    tip-sharing arrangements, and tip compliance patterns.

-End-

-CITE-
    26 USC [Subpart D - Repealed]                               01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    [Subpart D - Repealed]

-HEAD-
                          [SUBPART D - REPEALED]                      

-End-

-CITE-
    26 USC Sec. 6056                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    [Subpart D - Repealed]

-HEAD-
    Sec. 6056. Repealed.

-MISC1-
    [Sec. 6056. Repealed. Pub. L. 96-603, Sec. 1(c), Dec. 28, 1980, 94
      Stat. 3504].
      Section, added Pub. L. 91-172, title I, Sec. 101(d)(3), Dec. 30,
    1969, 83 Stat. 521; amended Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, required an annual
    report by private foundations having at least $5,000 of assets at
    any time during a taxable year, prescribed the contents of the
    report and the form to be used, and provided special rules
    concerning information to be filed with the report and availability
    of the report.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable to taxable years beginning after Dec. 31, 1980,
    see section 1(f) of Pub. L. 96-603, set out as an Effective Date of
    1980 Amendment note under section 6033 of this title.

-End-

-CITE-
    26 USC Subpart E - Registration of and Information
           Concerning Pension, Etc., Plans                 01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart E - Registration of and Information Concerning Pension,
                 Etc., Plans                       

-HEAD-
      SUBPART E - REGISTRATION OF AND INFORMATION CONCERNING PENSION,
                                ETC., PLANS

-MISC1-
    Sec.                                                     
    6057.       Annual registration, etc.                             
    6058.       Information required in connection with certain plans
                 of deferred compensation.                            
    6059.       Periodic report by actuary.(!1)                        

                                AMENDMENTS                            
      1974 - Pub. L. 93-406, title II, Sec. 1031(a), Sept. 2, 1974, 88
    Stat. 943, added subpart heading and analysis of sections.

-FOOTNOTE-
    (!1) So in original. Does not conform to section catchline.

-End-

-CITE-
    26 USC Sec. 6057                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart E - Registration of and Information Concerning Pension,
                 Etc., Plans                       

-HEAD-
    Sec. 6057. Annual registration, etc.

-STATUTE-
    (a) Annual registration
      (1) General rule
        Within such period after the end of a plan year as the
      Secretary may by regulations prescribe, the plan administrator
      (within the meaning of section 414(g)) of each plan to which the
      vesting standards of section 203 of part 2 of subtitle B of title
      I of the Employee Retirement Income Security Act of 1974 applies
      for such plan year shall file a registration statement with the
      Secretary.
      (2) Contents
        The registration statement required by paragraph (1) shall set
      forth - 
          (A) the name of the plan,
          (B) the name and address of the plan administrator,
          (C) the name and taxpayer identifying number of each
        participant in the plan - 
            (i) who, during such plan year, separated from the service
          covered by the plan,
            (ii) who is entitled to a deferred vested benefit under the
          plan as of the end of such plan year, and
            (iii) with respect to whom retirement benefits were not
          paid under the plan during such plan year,

          (D) the nature, amount, and form of the deferred vested
        benefit to which such participant is entitled, and
          (E) such other information as the Secretary may require.

      At the time he files the registration statement under this
      subsection, the plan administrator shall furnish evidence
      satisfactory to the Secretary that he has complied with the
      requirement contained in subsection (e).
    (b) Notification of change in status
      Any plan administrator required to register under subsection (a)
    shall also notify the Secretary, at such time as may be prescribed
    by regulations, of - 
        (1) any change in the name of the plan,
        (2) any change in the name or address of the plan
      administrator,
        (3) the termination of the plan, or
        (4) the merger or consolidation of the plan with any other plan
      or its division into two or more plans.
    (c) Voluntary reports
      To the extent provided in regulations prescribed by the
    Secretary, the Secretary may receive from - 
        (1) any plan to which subsection (a) applies, and
        (2) any other plan (including any governmental plan or church
      plan (within the meaning of section 414)),

    such information (including information relating to plan years
    beginning before January 1, 1974) as the plan administrator may
    wish to file with respect to the deferred vested benefit rights of
    any participant separated from the service covered by the plan
    during any plan year.
    (d) Transmission of information to Commissioner of Social Security
      The Secretary shall transmit copies of any statements,
    notifications, reports, or other information obtained by him under
    this section to the Commissioner of Social Security.
    (e) Individual statement to participant
      Each plan administrator required to file a registration statement
    under subsection (a) shall, before the expiration of the time
    prescribed for the filing of such registration statement, also
    furnish to each participant described in subsection (a)(2)(C) an
    individual statement setting forth the information with respect to
    such participant required to be contained in such registration
    statement. Such statement shall also include a notice to the
    participant of any benefits which are forfeitable if the
    participant dies before a certain date.
    (f) Regulations
      (1) In general
        The Secretary, after consultation with the Commissioner of
      Social Security, may prescribe such regulations as may be
      necessary to carry out the provisions of this section.
      (2) Plans to which more than one employer contributes
        This section shall apply to any plan to which more than one
      employer is required to contribute only to the extent provided in
      regulations prescribed under this subsection.
    (g) Cross references
          For provisions relating to penalties for failure to register
        or furnish statements required by this section, see section
        6652(d) and section 6690.
          For coordination between Department of the Treasury and the
        Department of Labor with regard to administration of this
        section, see section 3004 of the Employee Retirement Income
        Security Act of 1974.

-SOURCE-
    (Added Pub. L. 93-406, title II, Sec. 1031(a), Sept. 2, 1974, 88
    Stat. 943; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98-369, div. B. title VI, Sec.
    2663(j)(5)(D), July 18, 1984, 98 Stat. 1171; Pub. L. 98-397, title
    II, Sec. 206, Aug. 23, 1984, 98 Stat. 1449; Pub. L. 99-514, title
    XV, Sec. 1501(d)(1)(F), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 103-
    296, title I, Sec. 108(h)(5), Aug. 15, 1994, 108 Stat. 1487.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 203 of part 2 of subtitle B of title I of the Employee
    Retirement Income Security Act of 1974, referred to in subsec.
    (a)(1), is classified to section 1053 of Title 29, Labor. Section
    3004 of such Act, referred to in subsec. (g), is classified to
    section 1204 of Title 29.

-MISC1-
                                AMENDMENTS                            
      1994 - Subsecs. (d), (f)(1). Pub. L. 103-296 substituted
    "Commissioner of Social Security" for "Secretary of Health and
    Human Services" in heading and text of subsec. (d) and in text of
    subsec. (f)(1).
      1986 - Subsec. (g). Pub. L. 99-514 substituted "section 6652(d)"
    for "section 6652(e)".
      1984 - Subsec. (d). Pub. L. 98-369 substituted "Secretary of
    Health and Human Services" for "Secretary of Health, Education, and
    Welfare".
      Subsec. (e). Pub. L. 98-397 inserted provision that such
    statement shall also include a notice to the participant of any
    benefits which are forfeitable if the participant dies before a
    certain date.
      Subsec. (f). Pub. L. 98-369 substituted "Secretary of Health and
    Human Services" for "Secretary of Health, Education, and Welfare".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Amendment by Pub. L. 103-296 effective Mar. 31, 1995, see section
    110(a) of Pub. L. 103-296, set out as a note under section 401 of
    Title 42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENTS                 
      Amendment by Pub. L. 98-397 applicable to plan years beginning
    after Dec. 31, 1984, except as otherwise provided, see sections 302
    and 303 of Pub. L. 98-397, set out as a note under section 1001 of
    Title 29, Labor.
      Amendment by Pub. L. 98-369 effective July 18, 1984, but not to
    be construed as changing or affecting any right, liability, status
    or interpretation which existed (under the provisions of law
    involved) before that date, see section 2664(b) of Pub. L. 98-369,
    set out as a note under section 401 of Title 42, The Public Health
    and Welfare.

                              EFFECTIVE DATE                          
      Section 1034 of Pub. L. 93-406, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "This part
    [part 3 (Secs. 1031-1034) of subtitle A of title II of Pub. L. 93-
    406, enacting this section, sections 6058, 6059, 6690, and 6692 of
    this title and section 1320b-1 of Title 42, The Public Health and
    Welfare, and amending sections 6033, 6047, and 6652 of this title]
    shall take effect upon the date of the enactment of this Act [Sept.
    2, 1974]; except that - 
        "(1) the requirements of section 6059 of the Internal Revenue
      Code of 1986 [formerly I.R.C. 1954] shall apply only with respect
      to plan years to which part I of this title applies. [For
      description of plan years to which part I applies, see section
      1017 of Pub. L. 93-406, set out as an Effective Date;
      Transitional Rules note under section 410 of this title].
        "(2) the requirements of section 6057 of such Code shall apply
      only with respect to plan years beginning after December 31,
      1975,
        "(3) the requirements of section 6058(a) of such Code shall
      apply only with respect to plan years beginning after the date of
      the enactment of this Act [Sept. 2, 1974], and
        "(4) the amendments made by section 1032 [enacting section
      1320b-1 of Title 42] shall take effect on January 1, 1978."

-End-

-CITE-
    26 USC Sec. 6058                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart E - Registration of and Information Concerning Pension,
                 Etc., Plans                       

-HEAD-
    Sec. 6058. Information required in connection with certain plans of
      deferred compensation

-STATUTE-
    (a) In general
      Every employer who maintains a pension, annuity, stock bonus,
    profit-sharing, or other funded plan of deferred compensation
    described in part I of subchapter D of chapter 1, or the plan
    administrator (within the meaning of section 414(g)) of the plan,
    shall file an annual return stating such information as the
    Secretary may by regulations prescribe with respect to the
    qualification, financial conditions, and operations of the plan;
    except that, in the discretion of the Secretary, the employer may
    be relieved from stating in its return any information which is
    reported in other returns.
    (b) Actuarial statement in case of mergers, etc.
      Not less than 30 days before a merger, consolidation, or transfer
    of assets or liabilities of a plan described in subsection (a) to
    another plan, the plan administrator (within the meaning of section
    414(g)) shall file an actuarial statement of valuation evidencing
    compliance with the requirements of section 401(a)(12).
    (c) Employer
      For purposes of this section, the term "employer" includes a
    person described in section 401(c)(4) and an individual who
    establishes an individual retirement plan.
    (d) Coordination with income tax returns, etc.
      An individual who establishes an individual retirement plan shall
    not be required to file a return under this section with respect to
    such plan for any taxable year for which there is - 
        (1) no special IRP tax, and
        (2) no plan activity other than - 
          (A) the making of contributions (other than rollover
        contributions), and
          (B) the making of distributions.
    (e) Special IRP tax defined
      For purposes of this section, the term "special IRP tax" means a
    tax imposed by - 
        (1) section 408(f),(!1)

        (2) section 4973, or
        (3) section 4974.
    (f) Cross references
          For provisions relating to penalties for failure to file a
        return required by this section, see section 6652(e).
          For coordination between the Department of the Treasury and
        the Department of Labor with respect to the information
        required under this section, see section 3004 of title III of
        the Employee Retirement Income Security Act of 1974.

-SOURCE-
    (Added Pub. L. 93-406, title II, Sec. 1031(a), Sept. 2, 1974, 88
    Stat. 945; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95-600, title I, Sec.
    157(k)(1), Nov. 6, 1978, 92 Stat. 2809; Pub. L. 98-369, div. A,
    title IV, Sec. 491(d)(48), July 18, 1984, 98 Stat. 852; Pub. L. 99-
    514, title XV, Sec. 1501(d)(1)(D), Oct. 22, 1986, 100 Stat. 2740.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 408(f), referred to in subsec. (e)(1), was repealed by
    Pub. L. 99-514, title XI, Sec. 1123(d)(2), Oct. 22, 1986, 100 Stat.
    2475.
      Section 3004 of title III of the Employee Retirement Income
    Security Act of 1974, referred to in subsec. (f), is classified to
    section 1204 of Title 29, Labor.

-MISC1-
                                AMENDMENTS                            
      1986 - Subsec. (f). Pub. L. 99-514 substituted "section 6652(e)"
    for "section 6652(f)".
      1984 - Subsec. (e). Pub. L. 98-369 struck out par. (2) which
    included a tax imposed by section 409(c) within term "special IRP
    tax", and redesignated pars. (3) and (4) as (2) and (3),
    respectively.
      1978 - Subsec. (c). Pub. L. 95-600 substituted "an individual
    retirement plan" for "an individual retirement account or annuity
    described in section 408".
      Subsecs. (d) to (f). Pub. L. 95-600 added subsecs. (d) and (e)
    and redesignated former subsec. (d) as (f).
      1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary".

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by Pub. L. 99-514 applicable to returns the due date
    for which (determined without regard to extensions) is after Dec.
    31, 1986, see section 1501(e) of Pub. L. 99-514, set out as an
    Effective Date note under section 6721 of this title.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to obligations issued
    after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set
    out as a note under section 62 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 157(k)(3) of Pub. L. 95-600 provided that: "The
    amendments made by paragraph (1) [amending this section] shall
    apply to returns for taxable years beginning after December 31,
    1977. The amendment made by paragraph (2) [amending section 7701 of
    this title] shall apply to taxable years beginning after December
    31, 1974."

                              EFFECTIVE DATE                          
      Section effective Sept. 2, 1974, except that the requirements of
    subsec. (a) shall apply only with respect to plan years beginning
    after Sept. 2, 1974, see section 1034 of Pub. L. 93-406, set out as
    a note under section 6057 of this title.

                         REPORTING SIMPLIFICATION                     
      Pub. L. 109-280, title XI, Sec. 1103, Aug. 17, 2006, 120 Stat.
    1057, provided that:
      "(a) Simplified Annual Filing Requirement for Owners and Their
    Spouses. - 
        "(1) In general. - The Secretary of the Treasury shall modify
      the requirements for filing annual returns with respect to one-
      participant retirement plans to ensure that such plans with
      assets of $250,000 or less as of the close of the plan year need
      not file a return for that year.
        "(2) One-participant retirement plan defined. - For purposes of
      this subsection, the term 'one-participant retirement plan' means
      a retirement plan with respect to which the following
      requirements are met:
          "(A) on the first day of the plan year - 
            "(i) the plan covered only one individual (or the
          individual and the individual's spouse) and the individual
          owned 100 percent of the plan sponsor (whether or not
          incorporated), or
            "(ii) the plan covered only one or more partners (or
          partners and their spouses) in the plan sponsor;
          "(B) the plan meets the minimum coverage requirements of
        section 410(b) of the Internal Revenue Code of 1986 without
        being combined with any other plan of the business that covers
        the employees of the business;
          "(C) the plan does not provide benefits to anyone except the
        individual (and the individual's spouse) or the partners (and
        their spouses);
          "(D) the plan does not cover a business that is a member of
        an affiliated service group, a controlled group of
        corporations, or a group of businesses under common control;
        and
          "(E) the plan does not cover a business that uses the
        services of leased employees (within the meaning of section
        414(n) of such Code).
      For purposes of this paragraph, the term 'partner' includes a 2-
      percent shareholder (as defined in section 1372(b) of such Code)
      of an S corporation.
        "(3) Other definitions. - Terms used in paragraph (2) which are
      also used in section 414 of the Internal Revenue Code of 1986
      shall have the respective meanings given such terms by such
      section.
        "(4) Effective date. - The provisions of this subsection shall
      apply to plan years beginning on or after January 1, 2007.
      "(b) Simplified Annual Filing Requirement for Plans With Fewer
    Than 25 Participants. - In the case of plan years beginning after
    December 31, 2006, the Secretary of the Treasury and the Secretary
    of Labor shall provide for the filing of a simplified annual return
    for any retirement plan which covers less than 25 participants on
    the first day of a plan year and which meets the requirements
    described in subparagraphs (B), (D), and (E) of subsection (a)(2)."

-FOOTNOTE-               

    (!1) See References in Text note below.

-End-

-CITE-
    26 USC Sec. 6059                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart E - Registration of and Information Concerning Pension,
                 Etc., Plans                       

-HEAD-
    Sec. 6059. Periodic report of actuary

-STATUTE-
    (a) General rule
      The actuarial report described in subsection (b) shall be filed
    by the plan administrator (as defined in section 414(g) of each
    defined benefit plan to which section 412 applies, for the first
    plan year for which section 412 applies to the plan and for each
    third plan year thereafter (or more frequently if the Secretary
    determines that more frequent reports are necessary).
    (b) Actuarial report
      The actuarial report of a plan required by subsection (a) shall
    be prepared and signed by an enrolled actuary (within the meaning
    of section 7701(a)(35)) and shall contain - 
        (1) a description of the funding method and actuarial
      assumptions used to determine costs under the plan,
        (2) a certification of the contribution necessary to reduce the
      minimum required contribution determined under section 430, or
      the accumulated funding deficiency determined under section 431,
      to zero,
        (3) a statement - 
          (A) that to the best of his knowledge the report is complete
        and accurate, and
          (B) the requirements for reasonable actuarial assumptions
        under section 430(h)(1) or 431(c)(3), whichever are applicable,
        have been complied with.(!1)

        (4) such other information as may be necessary to fully and
      fairly disclose the actuarial position of the plan, and
        (5) such other information regarding the plan as the Secretary
      may by regulations require.
    (c) Time and manner of filing
      The actuarial report and statement required by this section shall
    be filed at the time and in the manner provided by regulations
    prescribed by the Secretary.
    (d) Cross reference
          For coordination between the Department of the Treasury and
        the Department of Labor with respect to the report required to
        be filed under this section, see section 3004 of title III of
        the Employee Retirement Income Security Act of 1974.

-SOURCE-
    (Added Pub. L. 93-406, title II, Sec. 1033(a), Sept. 2, 1974, 88
    Stat. 947; amended Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A),
    Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109-280, title I, Sec. 114(f),
    Aug. 17, 2006, 120 Stat. 855.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 3004 of title III of the Employee Retirement Income
    Security Act of 1974, referred to in subsec. (d), is classified to
    section 1204 of Title 29, Labor.

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (b)(2). Pub. L. 109-280, Sec. 114(f)(1),
    substituted "the minimum required contribution determined under
    section 430, or the accumulated funding deficiency determined under
    section 431," for "the accumulated funding deficiency (as defined
    in section 412(a))".
      Subsec. (b)(3)(B). Pub. L. 109-280, Sec. 114(f)(2), added subpar.
    (B) and struck out former subpar. (B) which read as follows: "the
    requirements of section 412(c) (relating to reasonable actuarial
    assumptions) have been complied with,".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                              EFFECTIVE DATE                          
      Requirements of section applicable only with respect to plan
    years to which part I of subtitle A of title II of Pub. L. 93-406
    applies, see section 1034(1) of Pub. L. 93-406, set out as an note
    under section 6057 of this title. For a description of the plan
    years to which part 1 applies, see section 1017 of Pub. L. 93-406,
    set out as an Effective Date; Transitional Rules note under section
    410 of this title.

    APPLICABILITY OF AMENDMENTS BY SUBTITLES A AND B OF TITLE I OF PUB.
                                L. 109-280
      For special rules on applicability of amendments by subtitles A
    (Secs. 101-107) and B (Secs. 111-116) of title I of Pub. L. 109-280
    to certain eligible cooperative plans, PBGC settlement plans, and
    eligible government contractor plans, see sections 104, 105, and
    106 of Pub. L. 109-280, set out as notes under section 401 of this
    title.

                    CONSOLIDATION OF ACTUARIAL REPORTS                
      Section 1033(c) of Pub. L. 93-406, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    Secretary of the Treasury and the Secretary of Labor shall take
    such steps as may be necessary to assure coordination to the
    maximum extent feasible between the actuarial reports required by
    section 6059 of the Internal Revenue Code of 1986 and by section
    103(d) of title I of the Employee Retirement Income Security Act of
    1974 [section 1023(d) of Title 29, Labor]."

-FOOTNOTE-               

    (!1) So in original. The period probably should be a comma.

-End-

-CITE-
    26 USC Subpart F - Information Concerning Income Tax
           Return Preparers                                01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart F - Information Concerning Income Tax Return Preparers

-HEAD-
      SUBPART F - INFORMATION CONCERNING INCOME TAX RETURN PREPARERS  

-MISC1-
    Sec.                                                     
    6060.       Information returns of income tax return preparers.   

                                AMENDMENTS                            
      1976 - Pub. L. 94-455, title XII, Sec. 1203(e), Oct. 4, 1976, 90
    Stat. 1691, added subpart heading and analysis for subpart F.

-End-

-CITE-
    26 USC Sec. 6060                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART III - INFORMATION RETURNS
    Subpart F - Information Concerning Income Tax Return Preparers

-HEAD-
    Sec. 6060. Information returns of income tax return preparers

-STATUTE-
    (a) General rule
      Any person who employs an income tax return preparer to prepare
    any return or claim for refund other than for such person at any
    time during a return period shall make a return setting forth the
    name, taxpayer identification number, and place of work of each
    income tax return preparer employed by him at any time during such
    period. For purposes of this section, any individual who in acting
    as an income tax return preparer is not the employee of another
    income tax return preparer shall be treated as his own employer.
    The return required by this section shall be filed, in such manner
    as the Secretary may by regulations prescribe, on or before the
    first July 31 following the end of such return period.
    (b) Alternative reporting
      In lieu of the return required by subsection (a), the Secretary
    may approve an alternative reporting method if he determines that
    the necessary information is available to him from other sources.
    (c) Return period defined
      For purposes of subsection (a), the term "return period" means
    the 12-month period beginning on July 1 of each year, except that
    the first return period shall be the 6-month period beginning on
    January 1, 1977, and ending on June 30, 1977.

-SOURCE-
    (Added Pub. L. 94-455, title XII, Sec. 1203(e), Oct. 4, 1976, 90
    Stat. 1691.)

-MISC1-
                              EFFECTIVE DATE                          
      Section applicable to documents prepared after Dec. 31, 1976, see
    section 1203(j) of Pub. L. 94-455, set out as an Effective Date of
    1976 Amendment note under section 7701 of this title.

-End-

-CITE-
    26 USC PART IV - SIGNING AND VERIFYING OF RETURNS AND
           OTHER DOCUMENTS                                 01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

-HEAD-
      PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS  

-MISC1-
    Sec.                                                     
    6061.       Signing of returns and other documents.               
    6062.       Signing of corporation returns.                       
    6063.       Signing of partnership returns.                       
    6064.       Signature presumed authentic.                         
    6065.       Verification of returns.                              

-End-

-CITE-
    26 USC Sec. 6061                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6061. Signing of returns and other documents

-STATUTE-
    (a) General rule
      Except as otherwise provided by subsection (b) and sections 6062
    and 6063, any return, statement, or other document required to be
    made under any provision of the internal revenue laws or
    regulations shall be signed in accordance with forms or regulations
    prescribed by the Secretary.
    (b) Electronic signatures
      (1) In general
        The Secretary shall develop procedures for the acceptance of
      signatures in digital or other electronic form. Until such time
      as such procedures are in place, the Secretary may - 
          (A) waive the requirement of a signature for; or
          (B) provide for alternative methods of signing or
        subscribing,

      a particular type or class of return, declaration, statement, or
      other document required or permitted to be made or written under
      internal revenue laws and regulations.
      (2) Treatment of alternative methods
        Notwithstanding any other provision of law, any return,
      declaration, statement, or other document filed and verified,
      signed, or subscribed under any method adopted under paragraph
      (1)(B) shall be treated for all purposes (both civil and
      criminal, including penalties for perjury) in the same manner as
      though signed or subscribed.
      (3) Published guidance
        The Secretary shall publish guidance as appropriate to define
      and implement any waiver of the signature requirements or any
      method adopted under paragraph (1).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-206,
    title II, Sec. 2003(a), July 22, 1998, 112 Stat. 724.)

-MISC1-
                                AMENDMENTS                            
      1998 - Pub. L. 105-206 designated existing provisions as subsec.
    (a), inserted subsec. heading, substituted "Except as otherwise
    provided by subsection (b) and" for "Except as otherwise provided
    by", and added subsec. (b).
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title II, Sec. 2003(f), July 22, 1998, 112 Stat.
    725, provided that: "The amendments made by this section [amending
    this section and section 7502 of this title] shall take effect on
    the date of the enactment of this Act [July 22, 1998]."

-End-

-CITE-
    26 USC Sec. 6062                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6062. Signing of corporation returns

-STATUTE-
      The return of a corporation with respect to income shall be
    signed by the president, vice-president, treasurer, assistant
    treasurer, chief accounting officer or any other officer duly
    authorized so to act. In the case of a return made for a
    corporation by a fiduciary pursuant to the provisions of section
    6012(b)(3), such fiduciary shall sign the return. The fact that an
    individual's name is signed on the return shall be prima facie
    evidence that such individual is authorized to sign the return on
    behalf of the corporation.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 748.)

-End-

-CITE-
    26 USC Sec. 6063                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6063. Signing of partnership returns

-STATUTE-
      The return of a partnership made under section 6031 shall be
    signed by any one of the partners. The fact that a partner's name
    is signed on the return shall be prima facie evidence that such
    partner is authorized to sign the return on behalf of the
    partnership.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 748.)

-End-

-CITE-
    26 USC Sec. 6064                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6064. Signature presumed authentic

-STATUTE-
      The fact that an individual's name is signed to a return,
    statement, or other document shall be prima facie evidence for all
    purposes that the return, statement, or other document was actually
    signed by him.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 749.)

-End-

-CITE-
    26 USC Sec. 6065                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART IV - SIGNING AND VERIFYING OF RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6065. Verification of returns

-STATUTE-
      Except as otherwise provided by the Secretary, any return,
    declaration, statement, or other document required to be made under
    any provision of the internal revenue laws or regulations shall
    contain or be verified by a written declaration that it is made
    under the penalties of perjury.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 94-455, title XIX,
    Sec. 1906(a)(6), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834.)

-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455, Sec. 1906(a)(6), struck out provisions
    relating to the authority of the Secretary or his delegate to
    require that any return, statement, or other document to be made
    under provision of the internal revenue laws or regulations shall
    be verified by an oath.
      Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate"
    after "Secretary".

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by Pub. L. 94-455 effective on first day of first month
    which begins more than ninety days after Oct. 4, 1976, see section
    1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013
    of this title.

-End-

-CITE-
    26 USC PART V - TIME FOR FILING RETURNS AND OTHER
                     DOCUMENTS                             01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS

-HEAD-
           PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS       

-MISC1-
    Sec.                                                     
    6071.       Time for filing returns and other documents.          
    6072.       Time for filing income tax returns.                   
    [6073, 6074. Repealed.]                                           
    6075.       Time for filing estate and gift tax returns.          
    [6076.      Repealed.]                                            

                                AMENDMENTS                            
      1988 - Pub. L. 100-418, title I, Sec. 1941(b)(3)(C), Aug. 23,
    1988, 102 Stat. 1324, struck out item 6076 "Time for filing return
    of windfall profit tax".
      1984 - Pub. L. 98-369, div. A, title IV, Sec. 412(c)(2), July 18,
    1984, 98 Stat. 793, struck out item 6073 "Time for filing
    declarations of estimated income tax by individuals".
      1980 - Pub. L. 96-223, title I, Sec. 101(c)(1)(B), Apr. 2, 1980,
    94 Stat. 250, added item 6076.
      1976 - Pub. L. 94-455, title XIX, Sec. 1904(b)(10)(A)(iii)(II),
    Oct. 4, 1976, 90 Stat. 1817, struck out item 6076 "Time for filing
    interest equalization tax returns".
      1968 - Pub. L. 90-364, title I, Sec. 103(e)(8), June 28, 1968, 82
    Stat. 264, struck out item 6074 "Time for filing declarations of
    estimated income tax by corporations".
      1964 - Pub. L. 88-563, Sec. 3(d), Sept. 2, 1964, 78 Stat. 845,
    added item 6076.

-End-

-CITE-
    26 USC Sec. 6071                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6071. Time for filing returns and other documents

-STATUTE-
    (a) General rule
      When not otherwise provided for by this title, the Secretary
    shall by regulations prescribe the time for filing any return,
    statement, or other document required by this title or by
    regulations.
    (b) Electronically filed information returns
      Returns made under subparts B and C of part III of this
    subchapter which are filed electronically shall be filed on or
    before March 31 of the year following the calendar year to which
    such returns relate.
    (c) Special taxes
          For payment of special taxes before engaging in certain
        trades and businesses, see section 4901 and section 5142.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85-859, title II,
    Sec. 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94-455, title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105-
    206, title II, Sec. 2002(a), July 22, 1998, 112 Stat. 724; Pub. L.
    109-59, title XI, Sec. 11125(b)(21), Aug. 10, 2005, 119 Stat.
    1957.)

-STATAMEND-
                        AMENDMENT OF SUBSECTION (C)                    
      Pub. L. 109-59, title XI, Sec. 11125(b)(21), (c), Aug. 10, 2005,
    119 Stat. 1957, provided that, effective July 1, 2008, but
    inapplicable to taxes imposed for periods before such date,
    subsection (c) of this section is amended by substituting "section
    5732" for "section 5142".

-MISC1-
                                AMENDMENTS                            
      1998 - Subsecs. (b), (c). Pub. L. 105-206 added subsec. (b) and
    redesignated former subsec. (b) as (c).
      1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary".
      1958 - Subsec. (b). Pub. L. 85-859 inserted reference to section
    5142 of this title.

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Amendment by Pub. L. 109-59 effective July 1, 2008, but
    inapplicable to taxes imposed for periods before such date, see
    section 11125(c) of Pub. L. 109-59, set out as a note under section
    5002 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title II, Sec. 2002(c), July 22, 1998, 112 Stat.
    724, provided that: "The amendment made by subsection (a) [amending
    this section] shall apply to returns required to be filed after
    December 31, 1999."

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
    210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
    under section 5001 of this title.

-End-

-CITE-
    26 USC Sec. 6072                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6072. Time for filing income tax returns

-STATUTE-
    (a) General rule
      In the case of returns under section 6012, 6013, 6017, or 6031
    (relating to income tax under subtitle A), returns made on the
    basis of the calendar year shall be filed on or before the 15th day
    of April following the close of the calendar year and returns made
    on the basis of a fiscal year shall be filed on or before the 15th
    day of the fourth month following the close of the fiscal year,
    except as otherwise provided in the following subsections of this
    section.
    (b) Returns of corporations
      Returns of corporations under section 6012 made on the basis of
    the calendar year shall be filed on or before the 15th day of March
    following the close of the calendar year, and such returns made on
    the basis of a fiscal year shall be filed on or before the 15th day
    of the third month following the close of the fiscal year. Returns
    required for a taxable year by section 6011(e)(2) (relating to
    returns of a DISC) shall be filed on or before the fifteenth day of
    the ninth month following the close of the taxable year.
    (c) Returns by certain nonresident alien individuals and foreign
      corporations
      Returns made by nonresident alien individuals (other than those
    whose wages are subject to withholding under chapter 24) and
    foreign corporations (other than those having an office or place of
    business in the United States or a FSC or former FSC) under section
    6012 on the basis of a calendar year shall be filed on or before
    the 15th day of June following the close of the calendar year and
    such returns made on the basis of a fiscal year shall be filed on
    or before the 15th day of the 6th month following the close of the
    fiscal year.
    (d) Returns of cooperative associations
      In the case of an income tax return of - 
        (1) an exempt cooperative association described in section
      1381(a)(1), or
        (2) an organization described in section 1381(a)(2) which is
      under an obligation to pay patronage dividends (as defined in
      section 1388(a)) in an amount equal to at least 50 percent of its
      net earnings from business done with or for its patrons, or which
      paid patronage dividends in such an amount out of the net
      earnings from business done with or for patrons during the most
      recent taxable year for which it had such net earnings,

    a return made on the basis of a calendar year shall be filed on or
    before the 15th day of September following the close of the
    calendar year, and a return made on the basis of a fiscal year
    shall be filed on or before the 15th day of the 9th month following
    the close of the fiscal year.
    (e) Organizations exempt from taxation under section 501(a)
      In the case of an income tax return of an organization exempt
    from taxation under section 501(a) (other than an employees' trust
    described in section 401(a)), a return shall be filed on or before
    the 15th day of the 5th month following the close of the taxable
    year.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87-834, Sec.
    17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92-178, title V,
    Sec. 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94-455, title X,
    Sec. 1053(d)(3), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
    Stat. 1649, 1834; Pub. L. 95-628, Sec. 6(a), Nov. 10, 1978, 92
    Stat. 3630; Pub. L. 98-369, div. A, title VIII, Sec. 801(d)(13),
    July 18, 1984, 98 Stat. 997.)

-MISC1-
                                AMENDMENTS                            
      1984 - Subsec. (c). Pub. L. 98-369 inserted "or a FSC or former
    FSC" after "United States".
      1978 - Subsec. (e). Pub. L. 95-628 added subsec. (e).
      1976 - Subsec. (e). Pub. L. 94-455, Sec. 1053(d)(3), struck out
    subsec. (e) which related to income tax due dates postponed in the
    case of China Trade Act corporations.
      Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate"
    after "Secretary".
      1971 - Subsec. (b). Pub. L. 92-178 required returns of a DISC to
    be filed on or before the fifteenth day of the ninth month
    following the close of the taxable year.
      1962 - Subsec. (d). Pub. L. 87-834 substituted provisions
    relating to returns by an exempt cooperative association described
    in section 1381(a)(1), or by an organization described in section
    1381(a)(2) which is under an obligation to pay patronage dividends
    in an amount equal to at least 50 percent of its net earnings from
    business done with or for its patrons, or which paid patronage
    dividends in such an amount out of the net earnings from business
    done with or for patrons during the most recent taxable year for
    which it had such net earnings for provisions which related to
    returns of exempt cooperative associations taxable under the
    provisions of section 522.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to transactions after Dec.
    31, 1984, in taxable years ending after such date, see section
    805(a)(1) of Pub. L. 98-369, as amended, set out as a note under
    section 245 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 6(b) of Pub. L. 95-628 provided that: "The amendment made
    by subsection (a) [amending this section] shall apply to returns
    for taxable years beginning after the date of the enactment of this
    Act [Nov. 10, 1978]."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1053(d)(3) of Pub. L. 94-455 applicable with
    respect to taxable years beginning after Dec. 31, 1977, see section
    1053(e) of Pub. L. 94-455, set out as a note under section 1504 of
    this title.

                     EFFECTIVE DATE OF 1971 AMENDMENT                 
      Amendment by Pub. L. 92-178 applicable with respect to taxable
    years ending after Dec. 31, 1971, except that a corporation may not
    be a DISC for any taxable year beginning before Jan. 1, 1972, see
    section 507 of Pub. L. 92-178, set out as an Effective Date note
    under section 991 of this title.

                     EFFECTIVE DATE OF 1962 AMENDMENT                 
      Amendment by Pub. L. 87-834 applicable to taxable years of
    organizations described in section 1381(a) of this title beginning
    after Dec. 31, 1962, except as otherwise provided, see section
    17(c) of Pub. L. 87-834, set out as an Effective Date note under
    section 1381 of this title.

     FILING OF INCOME TAX RETURNS FOR 1958 BY LIFE INSURANCE COMPANIES 
      Pub. L. 86-69, Sec. 3(i), June 25, 1959, 73 Stat. 140, required
    every life insurance company subject to the tax imposed by section
    802(a) of this title to make a return after June 25, 1959, and on
    or before Sept. 15, 1959, which return was to constitute the return
    for such taxable year for all purposes of this title, and no return
    filed pursuant to section 801 et seq. of this title, relating to
    life insurance companies, on or before June 25, 1959, was to be
    considered for any such purposes as a return for such taxable year.

-End-

-CITE-
    26 USC Sec. 6073                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6073. Repealed.

-MISC1-
    [Sec. 6073. Repealed. Pub. L. 98-369, div. A, title IV, Sec.
      412(a)(2), July 18, 1984, 98 Stat. 792].
      Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25,
    1962, Pub. L. 87-682, Sec. 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4,
    1976, Pub. L. 94-455, title X, Sec. 1012(c), title XIX, Sec.
    1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95-628,
    Sec. 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97-248, title III,
    Sec. 328(b)(2), 96 Stat. 618, related to time for filing
    declarations of estimated income tax by individuals.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable with respect to taxable years beginning after
    Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98-369, set out as
    an Effective Date of 1984 Amendment note under section 6654 of this
    title.

-End-

-CITE-
    26 USC Sec. 6074                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6074. Repealed.

-MISC1-
    [Sec. 6074. Repealed. Pub. L. 90-364, title I, Sec. 103(a), June
      28, 1968, 82 Stat. 260].
      Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26,
    1964, Pub. L. 88-272, title I, Sec. 122(b), 78 Stat. 27, provided
    for the time of filing declarations of estimated income tax by
    corporations.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal effective with respect to taxable years beginning after
    Dec. 31, 1967, except as provided by section 104 of Pub. L. 90-364,
    see section 103(f) of Pub. L. 90-364, set out as an Effective Date
    of 1968 Amendment note under section 243 of this title.

-End-

-CITE-
    26 USC Sec. 6075                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6075. Time for filing estate and gift tax returns

-STATUTE-
    (a) Estate tax returns
      Returns made under section 6018(a) (relating to estate taxes)
    shall be filed within 9 months after the date of the decedent's
    death.
    (b) Gift tax returns
      (1) General rule
        Returns made under section 6019 (relating to gift taxes) shall
      be filed on or before the 15th day of April following the close
      of the calendar year.
      (2) Extension where taxpayer granted extension for filing income
        tax return
        Any extension of time granted the taxpayer for filing the
      return of income taxes imposed by subtitle A for any taxable year
      which is a calendar year shall be deemed to be also an extension
      of time granted the taxpayer for filing the return under section
      6019 for such calendar year.
      (3) Coordination with due date for estate tax return
        Notwithstanding paragraphs (1) and (2), the time for filing the
      return made under section 6019 for the calendar year which
      includes the date of death of the donor shall not be later than
      the time (including extensions) for filing the return made under
      section 6018 (relating to estate tax returns) with respect to
      such donor.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 91-614, title I,
    Secs. 101(b), 102(d)(4), Dec. 31, 1970, 84 Stat. 1836, 1842; Pub.
    L. 94-455, title XX, Sec. 2008(b), Oct. 4, 1976, 90 Stat. 1892;
    Pub. L. 96-167, Sec. 8(a)-(c), Dec. 29, 1979, 93 Stat. 1277, 1278;
    Pub. L. 97-34, title IV, Sec. 442(d)(3), Aug. 13, 1981, 95 Stat.
    322; Pub. L. 107-16, title V, Sec. 542(b)(3), June 7, 2001, 115
    Stat. 83.)

-STATAMEND-
                           AMENDMENT OF SECTION                       
      Pub. L. 107-16, title V, Sec. 542(b)(3), (f)(1), title IX, Sec.
    901, June 7, 2001, 115 Stat. 83, 86, 150, provided that, applicable
    to estates of decedents dying after Dec. 31, 2009, this section is
    temporarily amended as follows:
      (1) by amending subsection (a) to read as follows:
    "(a) Returns relating to large transfers at death
      "The return required by section 6018 with respect to a decedent
    shall be filed with the return of the tax imposed by chapter 1 for
    the decedent's last taxable year or such later date specified in
    regulations prescribed by the Secretary."; and
      (2) in subsection (b)(3), by substituting "section 6018 return"
    for "estate tax return" in heading and "(relating to returns
    relating to large transfers at death)" for "(relating to estate tax
    returns)" in text.
      See Effective and Termination Dates of 2001 Amendment note below.

-MISC1-
                                AMENDMENTS                            
      1981 - Subsec. (b). Pub. L. 97-34 substituted in par. (1) the
    rule for filing gift tax returns on or before the 15th day of April
    following the close of the calendar year for prior provision for
    such filing on or before, in the case of a return for the first,
    second, or third calendar quarter of any calendar year, the 15th
    day of the second month following the close of the calendar
    quarter, or, in the case of a return for the fourth calendar
    quarter of any calendar year, the 15th day of the fourth month
    following the close of the calendar quarter, redesignated former
    par. (3) as (2), and, as so redesignated, substituted "under
    section 6019 for such calendar year" for "under section 6019 for
    the fourth calendar quarter of such taxable year", struck out
    former par. (2) setting forth special rule where gifts in a
    calendar quarter totalled $25,000 or less, added par. (3), and
    struck out par. (4) respecting application of the special rule to
    nonresidents not citizens of the United States.
      1979 - Subsec. (b)(1). Pub. L. 96-167, Sec. 8(a), substituted
    "(A) in the case of a return for the first, second, or third
    calendar quarter of any calendar year, the 15th day of the second
    month following the close of the calendar quarter, or" for "the
    15th day of the second month following the close of the calendar
    quarter", and added subpar. (B).
      Subsec. (b)(2). Pub. L. 96-167, Sec. 8(c), substituted "the date
    prescribed by paragraph (1) for filing the return for" for "the
    15th day of the second month after" in provisions preceding subpar.
    (A), and struck out "the close of" before "the first subsequent" in
    subpar. (a) and before "the fourth calendar quarter" in subpar.
    (B).
      Subsec. (b)(3), (4). Pub. L. 96-167, Sec. 8(b), added par. (3)
    and redesignated former par. (3) as (4).
      1976 - Subsec. (b). Pub. L. 94-455 designated existing provisions
    as par. (1) and added pars. (2) and (3).
      1970 - Subsec. (a). Pub. L. 91-614, Sec. 101(b), substituted "9
    months" for "15 months".
      Subsec. (b). Pub. L. 91-614, Sec. 102(d)(4), substituted "the
    15th day of the second month following the close of the calendar
    quarter" for "the 15th day of April following the close of the
    calendar year".

             EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT         
      Amendment by Pub. L. 107-16 applicable to estates of decedents
    dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107-16,
    set out as a note under section 121 of this title.
      Amendment by Pub. L. 107-16 inapplicable to estates of decedents
    dying, gifts made, or generation skipping transfers, after Dec. 31,
    2010, and the Internal Revenue Code of 1986 to be applied and
    administered to such estates, gifts, and transfers as if such
    amendment had never been enacted, see section 901 of Pub. L. 107-
    16, set out as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable with respect to gifts made
    after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out
    as a note under section 2501 of this title.

                     EFFECTIVE DATE OF 1979 AMENDMENT                 
      Section 8(d) of Pub. L. 96-167 provided that: "The amendments
    made by this section [amending this section] shall apply to returns
    for gifts made in calendar years ending after the date of the
    enactment of this Act [Dec. 29, 1979]."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 2008(d)(2) of Pub. L. 94-455 provided that: "The
    amendment made by subsection (b) [amending this section] shall
    apply to gifts made after December 31, 1976."

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by Pub. L. 91-614 applicable with respect to decedents
    dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
    set out as a note under section 2032 of this title.
      Amendment by Pub. L. 91-614 applicable with respect to gifts made
    after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
    as a note under section 2501 of this title.

-End-

-CITE-
    26 USC Sec. 6076                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART V - TIME FOR FILING RETURNS AND OTHER DOCUMENTS

-HEAD-
    Sec. 6076. Repealed.

-MISC1-
    [Sec. 6076. Repealed. Pub. L. 100-418, title I, Sec. 1941(b)(1),
      Aug. 23, 1988, 102 Stat. 1323].
      Section, added Pub. L. 96-223, title I, Sec. 101(c)(1)(A), Apr.
    2, 1980, 94 Stat. 250, related to time for filing return of
    windfall profit tax.

                         EFFECTIVE DATE OF REPEAL                     
      Repeal applicable to crude oil removed from the premises on or
    after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set
    out as an Effective Date of 1988 Amendment note under section 164
    of this title.

-End-

-CITE-
    26 USC PART VI - EXTENSION OF TIME FOR FILING RETURNS       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART VI - EXTENSION OF TIME FOR FILING RETURNS

-HEAD-
              PART VI - EXTENSION OF TIME FOR FILING RETURNS          

-MISC1-
    Sec.                                                     
    6081.       Extension of time for filing returns.                 

-End-

-CITE-
    26 USC Sec. 6081                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART VI - EXTENSION OF TIME FOR FILING RETURNS

-HEAD-
    Sec. 6081. Extension of time for filing returns

-STATUTE-
    (a) General rule
      The Secretary may grant a reasonable extension of time for filing
    any return, declaration, statement, or other document required by
    this title or by regulations. Except in the case of taxpayers who
    are abroad, no such extension shall be for more than 6 months.
    (b) Automatic extension for corporation income tax returns
      An extension of 3 months for the filing of the return of income
    taxes imposed by subtitle A shall be allowed any corporation if, in
    such manner and at such time as the Secretary may by regulations
    prescribe, there is filed on behalf of such corporation the form
    prescribed by the Secretary, and if such corporation pays, on or
    before the date prescribed for payment of the tax, the amount
    properly estimated as its tax; but this extension may be terminated
    at any time by the Secretary by mailing to the taxpayer notice of
    such termination at least 10 days prior to the date for termination
    fixed in such notice.
    (c) Cross references
          For time for performing certain acts postponed by reason of
        war, see section 7508, and by reason of Presidentially declared
        disaster or terroristic or military action, see section 7508A.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 751; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97-248,
    title III, Sec. 234(b)(2)(B), Sept. 3, 1982, 96 Stat. 503; Pub. L.
    107-134, title I, Sec. 112(d)(2), Jan. 23, 2002, 115 Stat. 2435.)

-MISC1-
                                AMENDMENTS                            
      2002 - Subsec. (c). Pub. L. 107-134 amended heading and text of
    subsec. (c) generally. Prior to amendment, text read as follows:
    "For time for performing certain acts postponed by reason of war,
    see section 7508."
      1982 - Subsec. (b). Pub. L. 97-248 struck out "or the first
    installment thereof required under section 6152" after "the amount
    properly estimated as its tax".
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary" wherever appearing.

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Pub. L. 107-134, title I, Sec. 112(f), Jan. 23, 2002, 115 Stat.
    2435, provided that: "The amendments made by this section [enacting
    section 1148 of Title 29, Labor, and amending this section,
    sections 6161, 6404, 7508, and 7508A of this title, and section
    1302 of Title 29] shall apply to disasters and terroristic or
    military actions occurring on or after September 11, 2001, with
    respect to any action of the Secretary of the Treasury, the
    Secretary of Labor, or the Pension Benefit Guaranty Corporation
    occurring on or after the date of the enactment of this Act [Jan.
    23, 2002]."

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-248 applicable to taxable years beginning
    after Dec. 31, 1982, see section 234(e) of Pub. L. 97-248, set out
    as a note under section 6655 of this title.

-End-

-CITE-
    26 USC PART VII - PLACE FOR FILING RETURNS OR OTHER
           DOCUMENTS                                       01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS

-HEAD-
          PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS      

-MISC1-
    Sec.                                                     
    6091.       Place for filing returns or other documents.          

-End-

-CITE-
    26 USC Sec. 6091                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART VII - PLACE FOR FILING RETURNS OR OTHER DOCUMENTS

-HEAD-
    Sec. 6091. Place for filing returns or other documents

-STATUTE-
    (a) General rule
      When not otherwise provided for by this title, the Secretary
    shall by regulations prescribe the place for the filing of any
    return, declaration, statement, or other document, or copies
    thereof, required by this title or by regulations.
    (b) Tax returns
      In the case of returns of tax required under authority of part II
    of this subchapter - 
      (1) Persons other than corporations
        (A) General rule
          Except as provided in subparagraph (B), a return (other than
        a corporation return) shall be made to the Secretary - 
            (i) in the internal revenue district in which is located
          the legal residence or principal place of business of the
          person making the return, or
            (ii) at a service center serving the internal revenue
          district referred to in clause (i),

        as the Secretary may by regulations designate.
        (B) Exception
          Returns of - 
            (i) persons who have no legal residence or principal place
          of business in any internal revenue district,
            (ii) citizens of the United States whose principal place of
          abode for the period with respect to which the return is
          filed is outside the United States,
            (iii) persons who claim the benefits of section 911
          (relating to citizens or residents of the United States
          living abroad), section 931 (relating to income from sources
          within Guam, American Samoa, or the Northern Mariana
          Islands), or section 933 (relating to income from sources
          within Puerto Rico),
            (iv) nonresident alien persons, and
            (v) persons with respect to whom an assessment was made
          under section 6851(a) or 6852(a) (relating to termination
          assessments) with respect to the taxable year,

        shall be made at such place as the Secretary may by regulations
        designate.
      (2) Corporations
        (A) General rule
          Except as provided in subparagraph (B), a return of a
        corporation shall be made to the Secretary - 
            (i) in the internal revenue district in which is located
          the principal place of business or principal office or agency
          of the corporation, or
            (ii) at a service center serving the internal revenue
          district referred to in clause (i), as the Secretary may by
          regulations designate.
        (B) Exception
          Returns of - 
            (i) corporations which have no principal place of business
          or principal office or agency in any internal revenue
          district,
            (ii) corporations which claim the benefits of section 936
          (relating to possession tax credit), and (!1)

            (iii) foreign corporations, and
            (iv) corporations with respect to which an assessment was
          made under section 6851(a) (relating to termination
          assessments) with respect to the taxable year,

        shall be made at such place as the Secretary may by regulations
        designate.
      (3) Estate tax returns
        (A) General rule
          Except as provided in subparagraph (B), returns of estate tax
        required under section 6018 shall be made to the Secretary - 
            (i) in the internal revenue district in which was the
          domicile of the decedent at the time of his death, or
            (ii) at a service center serving the internal revenue
          district referred to in clause (i), as the Secretary may by
          regulations designate.
        (B) Exception
          If the domicile of the decedent was not in an internal
        revenue district, or if he had no domicile, the estate tax
        return required under section 6018 shall be made at such place
        as the Secretary may by regulations designate.
      (4) Hand-carried returns
        Notwithstanding paragraph (1), (2), or (3), a return to which
      paragraph (1)(A), (2)(A), or (3)(A) would apply, but for this
      paragraph, which is made to the Secretary by handcarrying shall,
      under regulations prescribed by the Secretary, be made in the
      internal revenue district referred to in paragraph (1)(A)(i),
      (2)(A)(i), or (3)(A)(i), as the case may be.
      (5) Exceptional cases
        Notwithstanding paragraph (1), (2), (3), or (4) of this
      subsection, the Secretary may permit a return to be filed in any
      internal revenue district, and may require the return of any
      officer or employee of the Treasury Department to be filed in any
      internal revenue district selected by the Secretary.
      (6) Alcohol, tobacco, and firearms returns, etc.
        In the case of any return of tax imposed by section 4181 or
      subtitle E (relating to taxes on alcohol, tobacco, and firearms),
      subsection (a) shall apply (and this subsection shall not apply).

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 752; Pub. L. 89-713, Sec. 1(a),
    Nov. 2, 1966, 80 Stat. 1107; Pub. L. 91-614, title I, Sec. 101(i),
    Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94-455, title X, Secs.
    1051(h)(4), 1052(c)(6), 1053(d)(4), title XII, Sec. 1204(c)(3),
    title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1647, 1648,
    1649, 1697, 1834; Pub. L. 95-615, Secs. 202(g)(5), formerly Sec.
    202(f)(5), 207(b), Nov. 8, 1978, 92 Stat. 3100, 3108, renumbered
    Sec. 202(g)(5), Pub. L. 96-222, title I, Sec. 108(a)(1)(A), Apr. 1,
    1980, 94 Stat. 223; Pub. L. 97-34, title I, Secs. 111(b)(3),
    112(b)(6), Aug. 13, 1981, 95 Stat. 194, 195; Pub. L. 99-514, title
    XII, Sec. 1272(d)(10), title XVIII, Sec. 1879(r)(1), Oct. 22, 1986,
    100 Stat. 2594, 2912; Pub. L. 100-203, title X, Sec.
    10713(b)(2)(A), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 101-239,
    title VII, Sec. 7841(f), Dec. 19, 1989, 103 Stat. 2429.)

-MISC1-
                                AMENDMENTS                            
      1989 - Subsec. (b)(6). Pub. L. 101-239 inserted "section 4181 or"
    before "subtitle E".
      1987 - Subsec. (b)(1)(B)(v). Pub. L. 100-203 inserted reference
    to section 6852(a).
      1986 - Subsec. (b)(1)(B)(iii). Pub. L. 99-514, Sec. 1272(d)(10),
    substituted "Guam, American Samoa, or the Northern Mariana Islands"
    for "possessions of the United States".
      Subsec. (b)(6). Pub. L. 99-514, Sec. 1879(r)(1), added par. (6).
      1981 - Subsec. (b)(1)(B)(iii). Pub. L. 97-34 substituted "section
    911 (relating to citizens or residents of the United States living
    abroad)" for "section 911 (relating to income earned by employees
    in certain camps)" and struck out "section 913 (relating to
    deduction for certain expenses of living abroad)".
      1978 - Subsec. (b)(1)(B)(iii). Pub. L. 95-615 substituted
    "(relating to income earned by employees in certain camps)" for
    "(relating to earned income from sources without the United
    States)" and inserted "section 913 (relating to deduction for
    certain expenses of living abroad)," before "section 931".
      1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
    out "or his delegate" after "Secretary".
      Subsec. (b)(1)(B). Pub. L. 94-455, Secs. 1204(c)(3)(A),
    1906(b)(13)(A), added cl. (v) and struck out in provision following
    cl. (v) "or his delegate" after "Secretary".
      Subsec. (b)(2)(B). Pub. L. 94-455, Sec. 1503(d)(4), in cl. (ii),
    struck out provision which permitted returns of a corporation
    claiming the benefits of section 941 of this title, relating to the
    special deduction for China Trade corporations, to be made at such
    place as the Secretary may designate by regulation.
      Pub. L. 94-455, Secs. 1052(c)(6), struck out provision which
    permitted returns of a corporation claiming the benefits of section
    922 of this title, relating to the special deduction for Western
    Hemisphere trade corporations to be made at such place as the
    Secretary may designate by regulation.
      Pub. L. 94-455, Secs. 1051(h)(4), 1204(c)(3)(B), 1906(b)(13)(A),
    substituted "section 936 (relating to possession tax credit)" for
    "section 931 (relating to income from sources within possessions of
    the United States)," for taxable years beginning after Dec. 31,
    1975, added cl. (iv), and struck out in provision following cl.
    (iv) "or his delegate" after "Secretary".
      1970 - Subsec. (b)(3). Pub. L. 91-614, Sec. 101(i)(1),
    substituted provisions requiring an estate tax return to be filed
    in the internal revenue district in which the decedent was
    domiciled at the time of his death or at a service center serving
    that district, as the Secretary or his delegate may determine by
    regulations, and in the case of a decedent who was not domiciled in
    an internal revenue district, or who had no domicile, his return is
    to be filed at such place as the Secretary or his delegate
    designates for provisions requiring estate tax returns to be filed
    in the internal revenue district in which the decedent was
    domiciled at the time of his death or, if there was no such
    domicile in an internal revenue district, then at such place as the
    Secretary or his delegate by regulations designates.
      Subsec. (b)(4). Pub. L. 91-614, Sec. 101(i)(2), permitted the
    executor, who desires to file an estate tax return in person, to do
    so by hand carrying it to the appropriate internal revenue district
    office.
      1966 - Subsec. (b)(1). Pub. L. 89-713, Sec. 1(a)(1), authorized
    the Secretary to promulgate regulations allowing individuals to
    file tax returns either in the internal revenue district in which
    the taxpayer's legal residence or principal place of business is
    located or at a service center serving that district, designated as
    subpar. (B)(1) the existing provisions which authorized the
    Secretary to prescribe the place without limitations as to the
    Secretary's range of alternative choices for the filing of returns
    of persons who have no legal residence or principal place of
    business in any internal revenue district, and added subpar.
    (B)(ii) to (iv).
      Subsec. (b)(2). Pub. L. 89-713, Sec. 1(a)(1), authorized the
    Secretary to promulgate regulations allowing corporations to file
    tax returns either in the internal revenue district in which is
    located the principal place of business or principal office or
    agency of the corporation or at a service center serving that
    district, designated as subpar. (B)(i) the existing provisions
    which authorized the Secretary to prescribe the place without
    limitations as to the Secretary's range of alternative choices for
    the filing of returns of corporations having no principal place of
    business or principal office or agency of the corporation, and
    added subpar. (B)(ii), (iii).
      Subsec. (b)(4), (5). Pub. L. 89-713, Sec. 1(a)(2), (3), added
    par. (4), redesignated former par. (4) as (5), and, in par. (5),
    substituted "paragraph (1), (2), (3), or (4)" for "paragraph (1),
    (2), or (3)".

                     EFFECTIVE DATE OF 1987 AMENDMENT                 
      Section 10713(c) of Pub. L. 100-203 provided that: "The
    amendments made by this section [enacting sections 6852 and 7409 of
    this title and amending this section and sections 6211 to 6213,
    6863, 7429, and 7611 of this title] shall take effect on the date
    of the enactment of this Act [Dec. 22, 1987]."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1272(d)(10) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1986, with certain
    exceptions and qualifications, see section 1277 of Pub. L. 99-514,
    set out as a note under section 931 of this title.
      Section 1879(r)(2) of Pub. L. 99-514 provided that: "The
    amendment made by paragraph (1) [amending this section] shall take
    effect on the first day of the first calendar month which begins
    more than 90 days after the date of the enactment of this Act [Oct.
    22, 1986]."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by Pub. L. 97-34 applicable with respect to taxable
    years beginning after Dec. 31, 1981, see section 115 of Pub. L. 97-
    34, set out as a note under section 911 of this title.

          EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF PRIOR LAW      
      Amendment by Pub. L. 95-615 applicable to taxable years beginning
    after Dec. 31, 1977, with provision for election of prior law, see
    section 209 of Pub. L. 95-615, set out as a note under section 911
    of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by section 1051(h)(4) of Pub. L. 94-455 applicable with
    respect to taxable years beginning after Dec. 31, 1975, see section
    1051(i)(1) of Pub. L. 94-455, set out as a note under section 27 of
    this title.
      Amendment by section 1052(c)(6) of Pub. L. 94-455, applicable
    with respect to taxable years beginning after Dec. 31, 1979, see
    section 1052(d) of Pub. L. 94-455, set out as a note under section
    170 of this title.
      Amendment by section 1053(d)(4) of Pub. L. 94-455 applicable with
    respect to taxable years beginning after Dec. 31, 1977, see section
    1053(e) of Pub. L. 94-455, set out as a note under section 1504 of
    this title.
      Amendment by section 1204(c)(3) of Pub. L. 94-455 applicable with
    respect to action taken under section 6851, 6861, or 6862 of this
    title where notice and demand takes place after Feb. 28, 1977, see
    section 1204(d) of Pub. L. 94-455, as amended, set out as a note
    under section 6851 of this title.

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Amendment by Pub. L. 91-614 applicable with respect to decedents
    dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
    set out as a note under section 2032 of this title.

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Section 6 of Pub. L. 89-713 provided that: "Except as otherwise
    provided in this Act, the amendments made by this Act [amending
    this section, sections 6103, 6107, and 6151 of this title, section
    3237 of Title 18, Crimes and Criminal Procedure, and section 1395x
    of Title 42, The Public Health and Welfare] shall take effect upon
    the date of the enactment of this Act [Nov. 2, 1966]."

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

-FOOTNOTE-               

    (!1) So in original. Word "and" probably is superfluous.

-End-

-CITE-
    26 USC PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO
           PRESIDENTIAL ELECTION CAMPAIGN FUND             01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL
                 ELECTION CAMPAIGN FUND            

-HEAD-
      PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL
                          ELECTION CAMPAIGN FUND

-MISC1-
    Sec.                                                     
    6096.       Designation by individuals.                           

                                AMENDMENTS                            
      1966 - Pub. L. 89-809, title III, Sec. 302(a), Nov. 13, 1966, 80
    Stat. 1587, added part VIII and analysis.

-End-

-CITE-
    26 USC Sec. 6096                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter A - Returns and Records
    PART VIII - DESIGNATION OF INCOME TAX PAYMENTS TO PRESIDENTIAL
                 ELECTION CAMPAIGN FUND            

-HEAD-
    Sec. 6096. Designation by individuals

-STATUTE-
    (a) In general
      Every individual (other than a nonresident alien) whose income
    tax liability for the taxable year is $3 or more may designate that
    $3 shall be paid over to the Presidential Election Campaign Fund in
    accordance with the provisions of section 9006(a). In the case of a
    joint return of husband and wife having an income tax liability of
    $6 or more, each spouse may designate that $3 shall be paid to the
    fund.
    (b) Income tax liability
      For purposes of subsection (a), the income tax liability of an
    individual for any taxable year is the amount of the tax imposed by
    chapter 1 on such individual for such taxable year (as shown on his
    return), reduced by the sum of the credits (as shown in his return)
    allowable under part IV of subchapter A of chapter 1 (other than
    subpart C thereof).
    (c) Manner and time of designation
      A designation under subsection (a) may be made with respect to
    any taxable year - 
        (1) at the time of filing the return of the tax imposed by
      chapter 1 for such taxable year, or
        (2) at any other time (after the time of filing the return of
      the tax imposed by chapter 1 for such taxable year) specified in
      regulations prescribed by the Secretary.

    Such designation shall be made in such manner as the Secretary
    prescribes by regulations except that, if such designation is made
    at the time of filing the return of the tax imposed by chapter 1
    for such taxable year, such designation shall be made either on the
    first page of the return or on the page bearing the taxpayer's
    signature.

-SOURCE-
    (Added Pub. L. 89-809, title III, Sec. 302(a), Nov. 13, 1966, 80
    Stat. 1587; amended Pub. L. 92-178, title VIII, Sec. 802(a), Dec.
    10, 1971, 85 Stat. 573; Pub. L. 93-53, Sec. 6(a), July 1, 1973, 87
    Stat. 138; Pub. L. 94-12, title II, Secs. 203(b)(4), 208(d)(4),
    Mar. 29, 1975, 89 Stat. 30, 35; Pub. L. 94-455, title IV, Sec.
    401(a)(2)(C), title V, Sec. 504(c)(2), title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1555, 1565, 1834; Pub. L. 95-
    30, title II, Sec. 202(d)(6), May 23, 1977, 91 Stat. 151; Pub. L.
    95-618, title I, Sec. 101(b)(4), Nov. 9, 1978, 92 Stat. 3180; Pub.
    L. 96-223, title II, Secs. 231(b)(2), 232(b)(3)(C), Apr. 2, 1980,
    94 Stat. 272, 276; Pub. L. 97-34, title II, Sec. 221(c)(1), title
    III, Sec. 331(e)(1), Aug. 13, 1981, 95 Stat. 247, 295; Pub. L. 97-
    414, Sec. 4(c)(2), Jan. 4, 1983, 96 Stat. 2056; Pub. L. 98-369,
    div. A, title IV, Sec. 474(r)(31), July 18, 1984, 98 Stat. 845;
    Pub. L. 103-66, title XIII, Sec. 13441(a), Aug. 10, 1993, 107 Stat.
    567.)

-MISC1-
                                AMENDMENTS                            
      1993 - Subsec. (a). Pub. L. 103-66 substituted "$6" for "$2" and
    "$3" for "$1" wherever appearing.
      1984 - Subsec. (b). Pub. L. 98-369 substituted "allowable under
    part IV of subchapter A of chapter 1 (other than subpart C thereof"
    for "allowable under sections 33, 37, 38, 40, 41, 42, 44, 44A, 44B,
    44C, 44D, 44E, 44F, 44G, and 44H".
      1983 - Subsec. (b). Pub. L. 97-414 inserted reference to section
    44H.
      1981 - Subsec. (b). Pub. L. 97-34, Sec. 331(e)(1), inserted
    reference to section 44G.
      Pub. L. 97-34, Sec. 221(c)(1), inserted reference to section 44F.
      1980 - Subsec. (b). Pub. L. 96-223, Secs. 231(b)(2),
    232(b)(3)(C), inserted reference to sections 44D and 44E.
      1978 - Subsec. (b). Pub. L. 95-618 inserted reference to section
    44C.
      1977 - Subsec. (b). Pub. L. 95-30 inserted reference to section
    44B.
      1976 - Subsec. (b). Pub. L. 94-455, Secs. 401(a)(2)(C),
    504(c)(2), inserted reference to section 42 in subsec. (a) as in
    effect on day before date of enactment of Pub. L. 94-12 and
    reference to section 44A.
      Subsec. (c). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary".
      1975 - Subsec. (b). Pub. L. 94-12 inserted reference to sections
    42 and 44.
      1973 - Subsec. (a). Pub. L. 93-53 struck out "for the account of
    the candidates of any specified political party for President and
    Vice President of the United States, or if no specific account is
    designated by such individual, for a general account for all
    candidates for election to the offices of President and Vice
    President of the United States," after "Fund" and substituted
    "section 9006(a)" for "section 9006(a)(1)".
      Subsec. (b). Pub. L. 93-53 struck out reference to sections 32(2)
    and 35, and inserted reference to sections 40 and 41.
      Subsec. (c). Pub. L. 93-53 provided that if designation is made
    at the time of filing the return of the tax imposed by chapter 1
    for the taxable year, the designation shall be made either on the
    first page of the return or on the page bearing the taxpayer's
    signature.
      1971 - Subsec. (a). Pub. L. 92-178 substituted "$1 shall be paid
    over to the Presidential Election Campaign Fund for the account of
    the candidates of any specified political party for President and
    Vice President of the United States, or if no specific account is
    designated by such individual, for a general account for all
    candidates for election to the offices of President and Vice
    President of the United States, in accordance with the provisions
    of section 9006(a)(1)" for "$1 shall be paid into the Presidential
    Election Campaign Fund established by section 303 of the
    Presidential Election Campaign Fund Act of 1966" and provided, in
    the case of a joint return of husband and wife having an income tax
    liability of $2 or more, that each spouse may designate that $1
    shall be paid to any such account in the fund.

                     EFFECTIVE DATE OF 1993 AMENDMENT                 
      Section 13441(b) of Pub. L. 103-66 provided that: "The amendments
    made by subsection (a) [amending this section] apply with respect
    to tax returns required to be filed after December 31, 1993."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-369 applicable to taxable years beginning
    after Dec. 31, 1983, and to carrybacks from such years, see section
    475(a) of Pub. L. 98-369, set out as a note under section 21 of
    this title.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 97-414 applicable to amounts paid or
    incurred after Dec. 31, 1982, in taxable years ending after such
    date, see section 4(d) of Pub. L. 97-414, set out as an Effective
    Date note under section 28 of this title.

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Amendment by section 221(c)(1) of Pub. L. 97-34 applicable to
    amounts paid or incurred after June 30, 1981, see section 221(d) of
    Pub. L. 97-34, as amended, set out as an Effective Date note under
    section 41 of this title.
      Amendment by section 331(e)(1) of Pub. L. 97-34 applicable to
    taxable years beginning after Dec. 31, 1981, see section 339 of
    Pub. L. 97-34, set out as a note under section 401 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by section 231(b)(2) of Pub. L. 96-223, applicable to
    taxable years ending after Dec. 31, 1979, see section 231(c) of
    Pub. L. 96-223, set out as an Effective Date note under section 45K
    of this title.
      Amendment by section 232(b)(3)(C) of Pub. L. 96-223 applicable to
    sales or uses after Sept. 30, 1980, in taxable years ending after
    that date, see section 232(h)(1) of Pub. L. 96-223, set out as an
    Effective Date note under section 40 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Amendment by Pub. L. 95-618 applicable to taxable years ending on
    or after Apr. 20, 1977, see section 101(c) of Pub. L. 95-618, set
    out as a note under section 1016 of this title.

                     EFFECTIVE DATE OF 1977 AMENDMENT                 
      Amendment by Pub. L. 95-30 applicable to taxable years beginning
    after Dec. 31, 1976, and to credit carrybacks from such years, see
    section 202(e) of Pub. L. 95-30, set out as an Effective Date note
    under section 51 of this title.

             EFFECTIVE AND TERMINATION DATES OF 1976 AMENDMENT         
      Amendment by section 401(a)(2)(C) of Pub. L. 94-455 applicable to
    taxable years ending after Dec. 31, 1975, but ceasing to be
    applicable to taxable years ending after Dec. 31, 1978, see section
    401(e) of Pub. L. 94-455, as amended, set out as an Effective Date
    of 1976 Amendment note under section 32 of this title.
      Amendment by section 504(c)(2) of Pub. L. 94-455 applicable to
    taxable years beginning after Dec. 31, 1975, see section 508 of
    Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note
    under section 3 of this title.

             EFFECTIVE AND TERMINATION DATES OF 1975 AMENDMENT         
      Amendment by Pub. L. 94-12 applicable to taxable years ending
    after Dec. 31, 1974, and to cease to apply to taxable years ending
    after Dec. 31, 1975, see section 209(a) of Pub. L. 94-12, set out
    as a note under section 3 of this title.

     EFFECTIVE DATE OF 1973 AMENDMENT; DESIGNATION TO THE PRESIDENTIAL
                          ELECTION CAMPAIGN FUND
      Section 6(d) of Pub. L. 93-53, as amended by Pub. L. 99-514, Sec.
    2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments
    made by this section [amending this section and sections 9003,
    9006, 9007, and 9012 of this title] shall apply with respect to
    taxable years beginning after December 31, 1972. Any designation
    made under section 6096 of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] (as in effect for taxable years beginning
    before January 1, 1973) for the account of the candidates of any
    specified political party shall, for purposes of section 9006(a) of
    such Code (as amended by subsection (b)), be treated solely as a
    designation to the Presidential Election Campaign Fund."

      EFFECTIVE DATE OF SECTION AND EFFECTIVE DATE OF 1971 AMENDMENT  
      Provisions of this section, together with amendment of subsec.
    (a) of this section by Pub. L. 92-178, applicable only to taxable
    years ending on or after Dec. 31, 1972, see section 802(b)(2) of
    Pub. L. 92-178, set out as a note under section 9001 of this title.

                              EFFECTIVE DATE                          
      Section 302(c) of Pub. L. 89-809 provided that: "The amendments
    made by this section [enacting this section] shall apply with
    respect to income tax liability for taxable years beginning after
    December 31, 1966."

                                SHORT TITLE                            
      Section 301 of title III of Pub. L. 89-809 provided that: "This
    title [enacting this section and sections 971, 972, and 973 of
    former Title 31, Money and Finance] may be cited as the
    'Presidential Election Campaign Fund Act of 1966'."

                          ADOPTION OF GUIDELINES                      
      Pub. L. 90-26, Sec. 5, June 13, 1967, 81 Stat. 58, as amended by
    Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided
    that:
      "(a) Funds which become available under the Presidential Election
    Campaign Fund Act of 1966 [this section and section 971 et seq. of
    former Title 31, Money and Finance] shall be appropriated and
    disbursed only after the adoption by law of guidelines governing
    their distribution. Section 6096 of the Internal Revenue Code of
    1986 [formerly I.R.C. 1954] shall become applicable only after the
    adoption by law of such guidelines.
      "(b) Guidelines adopted in accordance with this section shall
    state expressly that they are intended to comply with this
    section."

-End-

-CITE-
    26 USC Subchapter B - Miscellaneous Provisions              01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
                  SUBCHAPTER B - MISCELLANEOUS PROVISIONS              

-MISC1-
    Sec.                                                     
    6101.       Period covered by returns or other documents.         
    6102.       Computations on returns or other documents.           
    6103.       Confidentiality and disclosure of returns and return
                 information.                                         
    6104.       Publicity of information required from certain exempt
                 organizations and certain trusts.                    
    6105.       Confidentiality of information arising under treaty
                 obligations.                                         
    6106.       Publicity of unemployment tax returns.(!1)             
    6107.       Income tax return preparer must furnish copy of return
                 to taxpayer and must retain a copy or list.          
    6108.       Publication of statistics of income.(!2)               
    6109.       Identifying numbers.                                  
    6110.       Public inspection of written determinations.          
    6111.       Disclosure of reportable transactions.                
    6112.       Material advisors of reportable transactions must keep
                 lists of advisees, etc.                              
    6113.       Disclosure of nondeductibility of contributions.      
    6114.       Treaty-based return positions.                        
    6115.       Disclosure related to quid pro quo contributions.     
    6116.       Cross reference.                                      

                                AMENDMENTS                            
      2004 - Pub. L. 108-357, title VIII, Sec. 815(b)(1), (4), Oct. 22,
    2004, 118 Stat. 1582, 1583, substituted "Disclosure of reportable
    transactions" for "Registration of tax shelters" in item 6111 and
    "Material advisors of reportable transactions must keep lists of
    advisees, etc." for "Organizers and sellers of potentially abusive
    tax shelters must keep lists of investors" in item 6112.
      2000 - Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 304(b)(2)],
    Dec. 21, 2000, 114 Stat. 2763, 2763A-634, added item 6105.
      1993 - Pub. L. 103-66, title XIII, Sec. 13173(c)(1), Aug. 10,
    1993, 107 Stat. 456, added item 6115 and redesignated former item
    6115 as 6116.
      1988 - Pub. L. 100-647, title I, Sec. 1012(aa)(5)(C)(i), Nov. 10,
    1988, 102 Stat. 3533, added item 6114 and redesignated former item
    6114 as 6115.
      1987 - Pub. L. 100-203, title X, Sec. 10701(c)(1), Dec. 22, 1987,
    101 Stat. 1330-459, added item 6113 and redesignated former item
    6113 as 6114.
      1984 - Pub. L. 98-369, div. A, title I, Secs. 141(c)(1),
    142(c)(1), July 18, 1984, 98 Stat. 680, 682, added items 6111 and
    6112 and redesignated former item 6111 as 6113.
      1976 - Pub. L. 94-455, title XII, Secs. 1201(c), 1202(a)(2),
    1203(i)(2), title XIX, Sec. 1906(b)(1), (2), Oct. 4, 1976, 90 Stat.
    1667, 1685, 1694, 1833, substituted in item 6103 "Confidentiality
    and disclosure of returns and return information" for "Publicity of
    returns and disclosure of information as to persons filing income
    tax returns", struck out item 6105 "Compilation of relief from
    excess profits tax cases", added items 6107 and 6110, redesignated
    former item 6110 as 6111, and as so redesignated substituted
    "reference" for "references".
      1968 - Pub. L. 90-618, title II, Sec. 203(b), Oct. 22, 1968, 82
    Stat. 1235, struck out item 6107 "List of special taxpayers for
    public inspection".
      1966 - Pub. L. 89-713, Sec. 4(b), Nov. 2, 1966, 80 Stat. 1109,
    substituted "disclosure of information as to persons filing income
    tax returns" for "lists of taxpayers" in item 6103.
      1961 - Pub. L. 87-397, Sec. 1(c)(1), Oct. 5, 1961, 75 Stat. 829,
    added item 6109 and redesignated former item 6109 as 6110.

-FOOTNOTE-
    (!1) Section repealed by Pub. L. 94-455 without corresponding
         amendment of subchapter analysis.

    (!2) Section catchline amended by Pub. L. 94-455 without
         corresponding amendment of subchapter analysis.

-End-

-CITE-
    26 USC Sec. 6101                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6101. Period covered by returns or other documents

-STATUTE-
      When not otherwise provided for by this title, the Secretary may
    by regulations prescribe the period for which, or the date as of
    which, any return, statement, or other document required by this
    title or by regulations, shall be made.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 struck out "or his delegate" after
    "Secretary".

-End-

-CITE-
    26 USC Sec. 6102                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6102. Computations on returns or other documents

-STATUTE-
    (a) Amounts shown on internal revenue forms
      The Secretary is authorized to provide with respect to any amount
    required to be shown on a form prescribed for any internal revenue
    return, statement, or other document, that if such amount of such
    item is other than a whole-dollar amount, either - 
        (1) the fractional part of a dollar shall be disregarded; or
        (2) the fractional part of a dollar shall be disregarded unless
      it amounts to one-half dollar or more, in which case the amount
      (determined without regard to the fractional part of a dollar)
      shall be increased by $1.
    (b) Election not to use whole dollar amounts
      Any person making a return, statement, or other document shall be
    allowed, under regulations prescribed by the Secretary, to make
    such return, statement, or other document without regard to
    subsection (a).
    (c) Inapplicability to computation of amount
      The provisions of subsections (a) and (b) shall not be applicable
    to items which must be taken into account in making the
    computations necessary to determine the amount required to be shown
    on a form, but shall be applicable only to such final amount.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 94-455, title XIX,
    Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1-
                                AMENDMENTS                            
      1976 - Subsecs. (a), (b). Pub. L. 94-455 struck out "or his
    delegate" after "Secretary".

-End-

-CITE-
    26 USC Sec. 6103                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6103. Confidentiality and disclosure of returns and return
      information

-STATUTE-
    (a) General rule
      Returns and return information shall be confidential, and except
    as authorized by this title - 
        (1) no officer or employee of the United States,
        (2) no officer or employee of any State, any local law
      enforcement agency receiving information under subsection
      (i)(7)(A), any local child support enforcement agency, or any
      local agency administering a program listed in subsection
      (l)(7)(D) who has or had access to returns or return information
      under this section or section 6104(c), and
        (3) no other person (or officer or employee thereof) who has or
      had access to returns or return information under subsection
      (e)(1)(D)(iii), paragraph (6), (12), (16), (19), or (20) of
      subsection (l), paragraph (2) or (4)(B) of subsection (m), or
      subsection (n),

    shall disclose any return or return information obtained by him in
    any manner in connection with his service as such an officer or an
    employee or otherwise or under the provisions of this section. For
    purposes of this subsection, the term "officer or employee"
    includes a former officer or employee.
    (b) Definitions
      For purposes of this section - 
      (1) Return
        The term "return" means any tax or information return,
      declaration of estimated tax, or claim for refund required by, or
      provided for or permitted under, the provisions of this title
      which is filed with the Secretary by, on behalf of, or with
      respect to any person, and any amendment or supplement thereto,
      including supporting schedules, attachments, or lists which are
      supplemental to, or part of, the return so filed.
      (2) Return information
        The term "return information" means - 
          (A) a taxpayer's identity, the nature, source, or amount of
        his income, payments, receipts, deductions, exemptions,
        credits, assets, liabilities, net worth, tax liability, tax
        withheld, deficiencies, overassessments, or tax payments,
        whether the taxpayer's return was, is being, or will be
        examined or subject to other investigation or processing, or
        any other data, received by, recorded by, prepared by,
        furnished to, or collected by the Secretary with respect to a
        return or with respect to the determination of the existence,
        or possible existence, of liability (or the amount thereof) of
        any person under this title for any tax, penalty, interest,
        fine, forfeiture, or other imposition, or offense,
          (B) any part of any written determination or any background
        file document relating to such written determination (as such
        terms are defined in section 6110(b)) which is not open to
        public inspection under section 6110,
          (C) any advance pricing agreement entered into by a taxpayer
        and the Secretary and any background information related to
        such agreement or any application for an advance pricing
        agreement, and
          (D) any agreement under section 7121, and any similar
        agreement, and any background information related to such an
        agreement or request for such an agreement,

      but such term does not include data in a form which cannot be
      associated with, or otherwise identify, directly or indirectly, a
      particular taxpayer. Nothing in the preceding sentence, or in any
      other provision of law, shall be construed to require the
      disclosure of standards used or to be used for the selection of
      returns for examination, or data used or to be used for
      determining such standards, if the Secretary determines that such
      disclosure will seriously impair assessment, collection, or
      enforcement under the internal revenue laws.
      (3) Taxpayer return information
        The term "taxpayer return information" means return information
      as defined in paragraph (2) which is filed with, or furnished to,
      the Secretary by or on behalf of the taxpayer to whom such return
      information relates.
      (4) Tax administration
        The term "tax administration" - 
          (A) means - 
            (i) the administration, management, conduct, direction, and
          supervision of the execution and application of the internal
          revenue laws or related statutes (or equivalent laws and
          statutes of a State) and tax conventions to which the United
          States is a party, and
            (ii) the development and formulation of Federal tax policy
          relating to existing or proposed internal revenue laws,
          related statutes, and tax conventions, and

          (B) includes assessment, collection, enforcement, litigation,
        publication, and statistical gathering functions under such
        laws, statutes, or conventions.
      (5) State
        (A) In general
          The term "State" means - 
            (i) any of the 50 States, the District of Columbia, the
          Commonwealth of Puerto Rico, the Virgin Islands, the Canal
          Zone, Guam, American Samoa, and the Commonwealth of the
          Northern Mariana Islands,
            (ii) for purposes of subsections (a)(2), (b)(4), (d)(1),
          (h)(4), and (p), any municipality - 
              (I) with a population in excess of 250,000 (as determined
            under the most recent decennial United States census data
            available),
              (II) which imposes a tax on income or wages, and
              (III) with which the Secretary (in his sole discretion)
            has entered into an agreement regarding disclosure, and

            (iii) for purposes of subsections (a)(2), (b)(4), (d)(1),
          (h)(4), and (p), any governmental entity - 
              (I) which is formed and operated by a qualified group of
            municipalities, and
              (II) with which the Secretary (in his sole discretion)
            has entered into an agreement regarding disclosure.
        (B) Regional income tax agencies
          For purposes of subparagraph (A)(iii) - 
          (i) Qualified group of municipalities
            The term "qualified group of municipalities" means, with
          respect to any governmental entity, 2 or more municipalities -
           
              (I) each of which imposes a tax on income or wages,
              (II) each of which, under the authority of a State
            statute, administers the laws relating to the imposition of
            such taxes through such entity, and
              (III) which collectively have a population in excess of
            250,000 (as determined under the most recent decennial
            United States census data available).
          (ii) References to State law, etc.
            For purposes of applying subparagraph (A)(iii) to the
          subsections referred to in such subparagraph, any reference
          in such subsections to State law, proceedings, or tax returns
          shall be treated as references to the law, proceedings, or
          tax returns, as the case may be, of the municipalities which
          form and operate the governmental entity referred to in such
          subparagraph.
          (iii) Disclosure to contractors and other agents
            Notwithstanding any other provision of this section, no
          return or return information shall be disclosed to any
          contractor or other agent of a governmental entity referred
          to in subparagraph (A)(iii) unless such entity, to the
          satisfaction of the Secretary - 
              (I) has requirements in effect which require each such
            contractor or other agent which would have access to
            returns or return information to provide safeguards (within
            the meaning of subsection (p)(4)) to protect the
            confidentiality of such returns or return information,
              (II) agrees to conduct an on-site review every 3 years
            (or a mid-point review in the case of contracts or
            agreements of less than 3 years in duration) of each
            contractor or other agent to determine compliance with such
            requirements,
              (III) submits the findings of the most recent review
            conducted under subclause (II) to the Secretary as part of
            the report required by subsection (p)(4)(E), and
              (IV) certifies to the Secretary for the most recent
            annual period that such contractor or other agent is in
            compliance with all such requirements.

        The certification required by subclause (IV) shall include the
        name and address of each contractor and other agent, a
        description of the contract or agreement with such contractor
        or other agent, and the duration of such contract or agreement.
        The requirements of this clause shall not apply to disclosures
        pursuant to subsection (n) for purposes of Federal tax
        administration and a rule similar to the rule of subsection
        (p)(8)(B) shall apply for purposes of this clause.
      (6) Taxpayer identity
        The term "taxpayer identity" means the name of a person with
      respect to whom a return is filed, his mailing address, his
      taxpayer identifying number (as described in section 6109), or a
      combination thereof.
      (7) Inspection
        The terms "inspected" and "inspection" mean any examination of
      a return or return information.
      (8) Disclosure
        The term "disclosure" means the making known to any person in
      any manner whatever a return or return information.
      (9) Federal agency
        The term "Federal agency" means an agency within the meaning of
      section 551(1) of title 5, United States Code.
      (10) Chief executive officer
        The term "chief executive officer" means, with respect to any
      municipality, any elected official and the chief official (even
      if not elected) of such municipality.
      (11) Terrorist incident, threat, or activity
        The term "terrorist incident, threat, or activity" means an
      incident, threat, or activity involving an act of domestic
      terrorism (as defined in section 2331(5) of title 18, United
      States Code) or international terrorism (as defined in section
      2331(1) of such title).
    (c) Disclosure of returns and return information to designee of
      taxpayer
      The Secretary may, subject to such requirements and conditions as
    he may prescribe by regulations, disclose the return of any
    taxpayer, or return information with respect to such taxpayer, to
    such person or persons as the taxpayer may designate in a request
    for or consent to such disclosure, or to any other person at the
    taxpayer's request to the extent necessary to comply with a request
    for information or assistance made by the taxpayer to such other
    person. However, return information shall not be disclosed to such
    person or persons if the Secretary determines that such disclosure
    would seriously impair Federal tax administration.
    (d) Disclosure to State tax officials and State and local law
      enforcement agencies
      (1) In general
        Returns and return information with respect to taxes imposed by
      chapters 1, 2, 6, 11, 12, 21, 23, 24, 31, 32, 44, 51, and 52 and
      subchapter D of chapter 36 shall be open to inspection by, or
      disclosure to, any State agency, body, or commission, or its
      legal representative, which is charged under the laws of such
      State with responsibility for the administration of State tax
      laws for the purpose of, and only to the extent necessary in, the
      administration of such laws, including any procedures with
      respect to locating any person who may be entitled to a refund.
      Such inspection shall be permitted, or such disclosure made, only
      upon written request by the head of such agency, body, or
      commission, and only to the representatives of such agency, body,
      or commission designated in such written request as the
      individuals who are to inspect or to receive the returns or
      return information on behalf of such agency, body, or commission.
      Such representatives shall not include any individual who is the
      chief executive officer of such State or who is neither an
      employee or legal representative of such agency, body, or
      commission nor a person described in subsection (n). However,
      such return information shall not be disclosed to the extent that
      the Secretary determines that such disclosure would identify a
      confidential informant or seriously impair any civil or criminal
      tax investigation.
      (2) Disclosure to State audit agencies
        (A) In general
          Any returns or return information obtained under paragraph
        (1) by any State agency, body, or commission may be open to
        inspection by, or disclosure to, officers and employees of the
        State audit agency for the purpose of, and only to the extent
        necessary in, making an audit of the State agency, body, or
        commission referred to in paragraph (1).
        (B) State audit agency
          For purposes of subparagraph (A), the term "State audit
        agency" means any State agency, body, or commission which is
        charged under the laws of the State with the responsibility of
        auditing State revenues and programs.
      (3) Exception for reimbursement under section 7624
        Nothing in this section shall be construed to prevent the
      Secretary from disclosing to any State or local law enforcement
      agency which may receive a payment under section 7624 the amount
      of the recovered taxes with respect to which such a payment may
      be made.
      (4) Availability and use of death information
        (A) In general
          No returns or return information may be disclosed under
        paragraph (1) to any agency, body, or commission of any State
        (or any legal representative thereof) during any period during
        which a contract meeting the requirements of subparagraph (B)
        is not in effect between such State and the Secretary of Health
        and Human Services.
        (B) Contractual requirements
          A contract meets the requirements of this subparagraph if - 
            (i) such contract requires the State to furnish the
          Secretary of Health and Human Services information concerning
          individuals with respect to whom death certificates (or
          equivalent documents maintained by the State or any
          subdivision thereof) have been officially filed with it, and
            (ii) such contract does not include any restriction on the
          use of information obtained by such Secretary pursuant to
          such contract, except that such contract may provide that
          such information is only to be used by the Secretary (or any
          other Federal agency) for purposes of ensuring that Federal
          benefits or other payments are not erroneously paid to
          deceased individuals.

        Any information obtained by the Secretary of Health and Human
        Services under such a contract shall be exempt from disclosure
        under section 552 of title 5, United States Code, and from the
        requirements of section 552a of such title 5.
        (C) Special exception
          The provisions of subparagraph (A) shall not apply to any
        State which on July 1, 1993, was not, pursuant to a contract,
        furnishing the Secretary of Health and Human Services
        information concerning individuals with respect to whom death
        certificates (or equivalent documents maintained by the State
        or any subdivision thereof) have been officially filed with it.
      (5) Disclosure for combined employment tax reporting
        (A) In general
          The Secretary may disclose taxpayer identity information and
        signatures to any agency, body, or commission of any State for
        the purpose of carrying out with such agency, body, or
        commission a combined Federal and State employment tax
        reporting program approved by the Secretary. Subsections (a)(2)
        and (p)(4) and sections 7213 and 7213A shall not apply with
        respect to disclosures or inspections made pursuant to this
        paragraph.
        (B) Termination
          The Secretary may not make any disclosure under this
        paragraph after December 31, 2007.
      (6) Limitation on disclosure regarding regional income tax
        agencies treated as States
        For purposes of paragraph (1), inspection by or disclosure to
      an entity described in subsection (b)(5)(A)(iii) shall be for the
      purpose of, and only to the extent necessary in, the
      administration of the laws of the member municipalities in such
      entity relating to the imposition of a tax on income or wages.
      Such entity may not redisclose any return or return information
      received pursuant to paragraph (1) to any such member
      municipality.
    (e) Disclosure to persons having material interest
      (1) In general
        The return of a person shall, upon written request, be open to
      inspection by or disclosure to - 
          (A) in the case of the return of an individual - 
            (i) that individual,
            (ii) the spouse of that individual if the individual and
          such spouse have signified their consent to consider a gift
          reported on such return as made one-half by him and one-half
          by the spouse pursuant to the provisions of section 2513; or
            (iii) the child of that individual (or such child's legal
          representative) to the extent necessary to comply with the
          provisions of section 1(g);

          (B) in the case of an income tax return filed jointly, either
        of the individuals with respect to whom the return is filed;
          (C) in the case of the return of a partnership, any person
        who was a member of such partnership during any part of the
        period covered by the return;
          (D) in the case of the return of a corporation or a
        subsidiary thereof - 
            (i) any person designated by resolution of its board of
          directors or other similar governing body,
            (ii) any officer or employee of such corporation upon
          written request signed by any principal officer and attested
          to by the secretary or other officer,
            (iii) any bona fide shareholder of record owning 1 percent
          or more of the outstanding stock of such corporation,
            (iv) if the corporation was an S corporation, any person
          who was a shareholder during any part of the period covered
          by such return during which an election under section 1362(a)
          was in effect, or
            (v) if the corporation has been dissolved, any person
          authorized by applicable State law to act for the corporation
          or any person who the Secretary finds to have a material
          interest which will be affected by information contained
          therein;

          (E) in the case of the return of an estate - 
            (i) the administrator, executor, or trustee of such estate,
          and
            (ii) any heir at law, next of kin, or beneficiary under the
          will, of the decedent, but only if the Secretary finds that
          such heir at law, next of kin, or beneficiary has a material
          interest which will be affected by information contained
          therein; and

          (F) in the case of the return of a trust - 
            (i) the trustee or trustees, jointly or separately, and
            (ii) any beneficiary of such trust, but only if the
          Secretary finds that such beneficiary has a material interest
          which will be affected by information contained therein.
      (2) Incompetency
        If an individual described in paragraph (1) is legally
      incompetent, the applicable return shall, upon written request,
      be open to inspection by or disclosure to the committee, trustee,
      or guardian of his estate.
      (3) Deceased individuals
        The return of a decedent shall, upon written request, be open
      to inspection by or disclosure to - 
          (A) the administrator, executor, or trustee of his estate,
        and
          (B) any heir at law, next of kin, or beneficiary under the
        will, of such decedent, or a donee of property, but only if the
        Secretary finds that such heir at law, next of kin,
        beneficiary, or donee has a material interest which will be
        affected by information contained therein.
      (4) Title 11 cases and receivership proceedings
        If - 
          (A) there is a trustee in a title 11 case in which the debtor
        is the person with respect to whom the return is filed, or
          (B) substantially all of the property of the person with
        respect to whom the return is filed is in the hands of a
        receiver,

      such return or returns for prior years of such person shall, upon
      written request, be open to inspection by or disclosure to such
      trustee or receiver, but only if the Secretary finds that such
      trustee or receiver, in his fiduciary capacity, has a material
      interest which will be affected by information contained therein.
      (5) Individual's title 11 case
        (A) In general
          In any case to which section 1398 applies (determined without
        regard to section 1398(b)(1)), any return of the debtor for the
        taxable year in which the case commenced or any preceding
        taxable year shall, upon written request, be open to inspection
        by or disclosure to the trustee in such case.
        (B) Return of estate available to debtor
          Any return of an estate in a case to which section 1398
        applies shall, upon written request, be open to inspection by
        or disclosure to the debtor in such case.
        (C) Special rule for involuntary cases
          In an involuntary case, no disclosure shall be made under
        subparagraph (A) until the order for relief has been entered by
        the court having jurisdiction of such case unless such court
        finds that such disclosure is appropriate for purposes of
        determining whether an order for relief should be entered.
      (6) Attorney in fact
        Any return to which this subsection applies shall, upon written
      request, also be open to inspection by or disclosure to the
      attorney in fact duly authorized in writing by any of the persons
      described in paragraph (1), (2), (3), (4), (5), (8), or (9) to
      inspect the return or receive the information on his behalf,
      subject to the conditions provided in such paragraphs.
      (7) Return information
        Return information with respect to any taxpayer may be open to
      inspection by or disclosure to any person authorized by this
      subsection to inspect any return of such taxpayer if the
      Secretary determines that such disclosure would not seriously
      impair Federal tax administration.
      (8) Disclosure of collection activities with respect to joint
        return
        If any deficiency of tax with respect to a joint return is
      assessed and the individuals filing such return are no longer
      married or no longer reside in the same household, upon request
      in writing by either of such individuals, the Secretary shall
      disclose in writing to the individual making the request whether
      the Secretary has attempted to collect such deficiency from such
      other individual, the general nature of such collection
      activities, and the amount collected. The preceding sentence
      shall not apply to any deficiency which may not be collected by
      reason of section 6502.
      (9) Disclosure of certain information where more than 1 person
        subject to penalty under section 6672
        If the Secretary determines that a person is liable for a
      penalty under section 6672(a) with respect to any failure, upon
      request in writing of such person, the Secretary shall disclose
      in writing to such person - 
          (A) the name of any other person whom the Secretary has
        determined to be liable for such penalty with respect to such
        failure, and
          (B) whether the Secretary has attempted to collect such
        penalty from such other person, the general nature of such
        collection activities, and the amount collected.
    (f) Disclosure to Committees of Congress
      (1) Committee on Ways and Means, Committee on Finance, and Joint
        Committee on Taxation
        Upon written request from the chairman of the Committee on Ways
      and Means of the House of Representatives, the chairman of the
      Committee on Finance of the Senate, or the chairman of the Joint
      Committee on Taxation, the Secretary shall furnish such committee
      with any return or return information specified in such request,
      except that any return or return information which can be
      associated with, or otherwise identify, directly or indirectly, a
      particular taxpayer shall be furnished to such committee only
      when sitting in closed executive session unless such taxpayer
      otherwise consents in writing to such disclosure.
      (2) Chief of Staff of Joint Committee on Taxation
        Upon written request by the Chief of Staff of the Joint
      Committee on Taxation, the Secretary shall furnish him with any
      return or return information specified in such request. Such
      Chief of Staff may submit such return or return information to
      any committee described in paragraph (1), except that any return
      or return information which can be associated with, or otherwise
      identify, directly or indirectly, a particular taxpayer shall be
      furnished to such committee only when sitting in closed executive
      session unless such taxpayer otherwise consents in writing to
      such disclosure.
      (3) Other committees
        Pursuant to an action by, and upon written request by the
      chairman of, a committee of the Senate or the House of
      Representatives (other than a committee specified in paragraph
      (1)) specially authorized to inspect any return or return
      information by a resolution of the Senate or the House of
      Representatives or, in the case of a joint committee (other than
      the joint committee specified in paragraph (1)) by concurrent
      resolution, the Secretary shall furnish such committee, or a duly
      authorized and designated subcommittee thereof, sitting in closed
      executive session, with any return or return information which
      such resolution authorizes the committee or subcommittee to
      inspect. Any resolution described in this paragraph shall specify
      the purpose for which the return or return information is to be
      furnished and that such information cannot reasonably be obtained
      from any other source.
      (4) Agents of committees and submission of information to Senate
        or House of Representatives
        (A) Committees described in paragraph (1)
          Any committee described in paragraph (1) or the Chief of
        Staff of the Joint Committee on Taxation shall have the
        authority, acting directly, or by or through such examiners or
        agents as the chairman of such committee or such chief of staff
        may designate or appoint, to inspect returns and return
        information at such time and in such manner as may be
        determined by such chairman or chief of staff. Any return or
        return information obtained by or on behalf of such committee
        pursuant to the provisions of this subsection may be submitted
        by the committee to the Senate or the House of Representatives,
        or to both. The Joint Committee on Taxation may also submit
        such return or return information to any other committee
        described in paragraph (1), except that any return or return
        information which can be associated with, or otherwise
        identify, directly or indirectly, a particular taxpayer shall
        be furnished to such committee only when sitting in closed
        executive session unless such taxpayer otherwise consents in
        writing to such disclosure.
        (B) Other committees
          Any committee or subcommittee described in paragraph (3)
        shall have the right, acting directly, or by or through no more
        than four examiners or agents, designated or appointed in
        writing in equal numbers by the chairman and ranking minority
        member of such committee or subcommittee, to inspect returns
        and return information at such time and in such manner as may
        be determined by such chairman and ranking minority member. Any
        return or return information obtained by or on behalf of such
        committee or subcommittee pursuant to the provisions of this
        subsection may be submitted by the committee to the Senate or
        the House of Representatives, or to both, except that any
        return or return information which can be associated with, or
        otherwise identify, directly or indirectly, a particular
        taxpayer, shall be furnished to the Senate or the House of
        Representatives only when sitting in closed executive session
        unless such taxpayer otherwise consents in writing to such
        disclosure.
      (5) Disclosure by whistleblower
        Any person who otherwise has or had access to any return or
      return information under this section may disclose such return or
      return information to a committee referred to in paragraph (1) or
      any individual authorized to receive or inspect information under
      paragraph (4)(A) if such person believes such return or return
      information may relate to possible misconduct, maladministration,
      or taxpayer abuse.
    (g) Disclosure to President and certain other persons
      (1) In general
        Upon written request by the President, signed by him
      personally, the Secretary shall furnish to the President, or to
      such employee or employees of the White House Office as the
      President may designate by name in such request, a return or
      return information with respect to any taxpayer named in such
      request. Any such request shall state - 
          (A) the name and address of the taxpayer whose return or
        return information is to be disclosed,
          (B) the kind of return or return information which is to be
        disclosed,
          (C) the taxable period or periods covered by such return or
        return information, and
          (D) the specific reason why the inspection or disclosure is
        requested.
      (2) Disclosure of return information as to Presidential
        appointees and certain other Federal Government appointees
        The Secretary may disclose to a duly authorized representative
      of the Executive Office of the President or to the head of any
      Federal agency, upon written request by the President or head of
      such agency, or to the Federal Bureau of Investigation on behalf
      of and upon written request by the President or such head, return
      information with respect to an individual who is designated as
      being under consideration for appointment to a position in the
      executive or judicial branch of the Federal Government. Such
      return information shall be limited to whether such individual - 
          (A) has filed returns with respect to the taxes imposed under
        chapter 1 for not more than the immediately preceding 3 years;
          (B) has failed to pay any tax within 10 days after notice and
        demand, or has been assessed any penalty under this title for
        negligence, in the current year or immediately preceding 3
        years;
          (C) has been or is under investigation for possible criminal
        offenses under the internal revenue laws and the results of any
        such investigation; or
          (D) has been assessed any civil penalty under this title for
        fraud.

      Within 3 days of the receipt of any request for any return
      information with respect to any individual under this paragraph,
      the Secretary shall notify such individual in writing that such
      information has been requested under the provisions of this
      paragraph.
      (3) Restriction on disclosure
        The employees to whom returns and return information are
      disclosed under this subsection shall not disclose such returns
      and return information to any other person except the President
      or the head of such agency without the personal written direction
      of the President or the head of such agency.
      (4) Restriction on disclosure to certain employees
        Disclosure of returns and return information under this
      subsection shall not be made to any employee whose annual rate of
      basic pay is less than the annual rate of basic pay specified for
      positions subject to section 5316 of title 5, United States Code.
      (5) Reporting requirements
        Within 30 days after the close of each calendar quarter, the
      President and the head of any agency requesting returns and
      return information under this subsection shall each file a report
      with the Joint Committee on Taxation setting forth the taxpayers
      with respect to whom such requests were made during such quarter
      under this subsection, the returns or return information
      involved, and the reasons for such requests. The President shall
      not be required to report on any request for returns and return
      information pertaining to an individual who was an officer or
      employee of the executive branch of the Federal Government at the
      time such request was made. Reports filed pursuant to this
      paragraph shall not be disclosed unless the Joint Committee on
      Taxation determines that disclosure thereof (including
      identifying details) would be in the national interest. Such
      reports shall be maintained by the Joint Committee on Taxation
      for a period not exceeding 2 years unless, within such period,
      the Joint Committee on Taxation determines that a disclosure to
      the Congress is necessary.
    (h) Disclosure to certain Federal officers and employees for
      purposes of tax administration, etc.
      (1) Department of the Treasury
        Returns and return information shall, without written request,
      be open to inspection by or disclosure to officers and employees
      of the Department of the Treasury whose official duties require
      such inspection or disclosure for tax administration purposes.
      (2) Department of Justice
        In a matter involving tax administration, a return or return
      information shall be open to inspection by or disclosure to
      officers and employees of the Department of Justice (including
      United States attorneys) personally and directly engaged in, and
      solely for their use in, any proceeding before a Federal grand
      jury or preparation for any proceeding (or investigation which
      may result in such a proceeding) before a Federal grand jury or
      any Federal or State court, but only if - 
          (A) the taxpayer is or may be a party to the proceeding, or
        the proceeding arose out of, or in connection with, determining
        the taxpayer's civil or criminal liability, or the collection
        of such civil liability in respect of any tax imposed under
        this title;
          (B) the treatment of an item reflected on such return is or
        may be related to the resolution of an issue in the proceeding
        or investigation; or
          (C) such return or return information relates or may relate
        to a transactional relationship between a person who is or may
        be a party to the proceeding and the taxpayer which affects, or
        may affect, the resolution of an issue in such proceeding or
        investigation.
      (3) Form of request
        In any case in which the Secretary is authorized to disclose a
      return or return information to the Department of Justice
      pursuant to the provisions of this subsection - 
          (A) if the Secretary has referred the case to the Department
        of Justice, or if the proceeding is authorized by subchapter B
        of chapter 76, the Secretary may make such disclosure on his
        own motion, or
          (B) if the Secretary receives a written request from the
        Attorney General, the Deputy Attorney General, or an Assistant
        Attorney General for a return of, or return information
        relating to, a person named in such request and setting forth
        the need for the disclosure, the Secretary shall disclose
        return or return the information so requested.
      (4) Disclosure in judicial and administrative tax proceedings
        A return or return information may be disclosed in a Federal or
      State judicial or administrative proceeding pertaining to tax
      administration, but only - 
          (A) if the taxpayer is a party to the proceeding, or the
        proceeding arose out of, or in connection with, determining the
        taxpayer's civil or criminal liability, or the collection of
        such civil liability, in respect of any tax imposed under this
        title;
          (B) if the treatment of an item reflected on such return is
        directly related to the resolution of an issue in the
        proceeding;
          (C) if such return or return information directly relates to
        a transactional relationship between a person who is a party to
        the proceeding and the taxpayer which directly affects the
        resolution of an issue in the proceeding; or
          (D) to the extent required by order of a court pursuant to
        section 3500 of title 18, United States Code, or rule 16 of the
        Federal Rules of Criminal Procedure, such court being
        authorized in the issuance of such order to give due
        consideration to congressional policy favoring the
        confidentiality of returns and return information as set forth
        in this title.

      However, such return or return information shall not be disclosed
      as provided in subparagraph (A), (B), or (C) if the Secretary
      determines that such disclosure would identify a confidential
      informant or seriously impair a civil or criminal tax
      investigation.
      (5) Withholding of tax from social security benefits
        Upon written request of the payor agency, the Secretary may
      disclose available return information from the master files of
      the Internal Revenue Service with respect to the address and
      status of an individual as a nonresident alien or as a citizen or
      resident of the United States to the Social Security
      Administration or the Railroad Retirement Board (whichever is
      appropriate) for purposes of carrying out its responsibilities
      for withholding tax under section 1441 from social security
      benefits (as defined in section 86(d)).
      (6) Internal Revenue Service Oversight Board
        (A) In general
          Notwithstanding paragraph (1), and except as provided in
        subparagraph (B), no return or return information may be
        disclosed to any member of the Oversight Board described in
        subparagraph (A) or (D) of section 7802(b)(1) or to any
        employee or detailee of such Board by reason of their service
        with the Board. Any request for information not permitted to be
        disclosed under the preceding sentence, and any contact
        relating to a specific taxpayer, made by any such individual to
        an officer or employee of the Internal Revenue Service shall be
        reported by such officer or employee to the Secretary, the
        Treasury Inspector General for Tax Administration, and the
        Joint Committee on Taxation.
        (B) Exception for reports to the Board
          If - 
            (i) the Commissioner or the Treasury Inspector General for
          Tax Administration prepares any report or other matter for
          the Oversight Board in order to assist the Board in carrying
          out its duties; and
            (ii) the Commissioner or such Inspector General determines
          it is necessary to include any return or return information
          in such report or other matter to enable the Board to carry
          out such duties,

        such return or return information (other than information
        regarding taxpayer identity) may be disclosed to members,
        employees, or detailees of the Board solely for the purpose of
        carrying out such duties.
    (i) Disclosure to Federal officers or employees for administration
      of Federal laws not relating to tax administration
      (1) Disclosure of returns and return information for use in
        criminal investigations
        (A) In general
          Except as provided in paragraph (6), any return or return
        information with respect to any specified taxable period or
        periods shall, pursuant to and upon the grant of an ex parte
        order by a Federal district court judge or magistrate judge
        under subparagraph (B), be open (but only to the extent
        necessary as provided in such order) to inspection by, or
        disclosure to, officers and employees of any Federal agency who
        are personally and directly engaged in - 
            (i) preparation for any judicial or administrative
          proceeding pertaining to the enforcement of a specifically
          designated Federal criminal statute (not involving tax
          administration) to which the United States or such agency is
          or may be a party,
            (ii) any investigation which may result in such a
          proceeding, or
            (iii) any Federal grand jury proceeding pertaining to
          enforcement of such a criminal statute to which the United
          States or such agency is or may be a party,

        solely for the use of such officers and employees in such
        preparation, investigation, or grand jury proceeding.
        (B) Application for order
          The Attorney General, the Deputy Attorney General, the
        Associate Attorney General, any Assistant Attorney General, any
        United States attorney, any special prosecutor appointed under
        section 593 of title 28, United States Code, or any attorney in
        charge of a criminal division organized crime strike force
        established pursuant to section 510 of title 28, United States
        Code, may authorize an application to a Federal district court
        judge or magistrate judge for the order referred to in
        subparagraph (A). Upon such application, such judge or
        magistrate judge may grant such order if he determines on the
        basis of the facts submitted by the applicant that - 
            (i) there is reasonable cause to believe, based upon
          information believed to be reliable, that a specific criminal
          act has been committed,
            (ii) there is reasonable cause to believe that the return
          or return information is or may be relevant to a matter
          relating to the commission of such act, and
            (iii) the return or return information is sought
          exclusively for use in a Federal criminal investigation or
          proceeding concerning such act, and the information sought to
          be disclosed cannot reasonably be obtained, under the
          circumstances, from another source.
      (2) Disclosure of return information other than taxpayer return
        information for use in criminal investigations
        (A) In general
          Except as provided in paragraph (6), upon receipt by the
        Secretary of a request which meets the requirements of
        subparagraph (B) from the head of any Federal agency or the
        Inspector General thereof, or, in the case of the Department of
        Justice, the Attorney General, the Deputy Attorney General, the
        Associate Attorney General, any Assistant Attorney General, the
        Director of the Federal Bureau of Investigation, the
        Administrator of the Drug Enforcement Administration, any
        United States attorney, any special prosecutor appointed under
        section 593 of title 28, United States Code, or any attorney in
        charge of a criminal division organized crime strike force
        established pursuant to section 510 of title 28, United States
        Code, the Secretary shall disclose return information (other
        than taxpayer return information) to officers and employees of
        such agency who are personally and directly engaged in - 
            (i) preparation for any judicial or administrative
          proceeding described in paragraph (1)(A)(i),
            (ii) any investigation which may result in such a
          proceeding, or
            (iii) any grand jury proceeding described in paragraph
          (1)(A)(iii),

        solely for the use of such officers and employees in such
        preparation, investigation, or grand jury proceeding.
        (B) Requirements
          A request meets the requirements of this subparagraph if the
        request is in writing and sets forth - 
            (i) the name and address of the taxpayer with respect to
          whom the requested return information relates;
            (ii) the taxable period or periods to which such return
          information relates;
            (iii) the statutory authority under which the proceeding or
          investigation described in subparagraph (A) is being
          conducted; and
            (iv) the specific reason or reasons why such disclosure is,
          or may be, relevant to such proceeding or investigation.
        (C) Taxpayer identity
          For purposes of this paragraph, a taxpayer's identity shall
        not be treated as taxpayer return information.
      (3) Disclosure of return information to apprise appropriate
        officials of criminal or terrorist activities or emergency
        circumstances
        (A) Possible violations of Federal criminal law
          (i) In general
            Except as provided in paragraph (6), the Secretary may
          disclose in writing return information (other than taxpayer
          return information) which may constitute evidence of a
          violation of any Federal criminal law (not involving tax
          administration) to the extent necessary to apprise the head
          of the appropriate Federal agency charged with the
          responsibility of enforcing such law. The head of such agency
          may disclose such return information to officers and
          employees of such agency to the extent necessary to enforce
          such law.
          (ii) Taxpayer identity
            If there is return information (other than taxpayer return
          information) which may constitute evidence of a violation by
          any taxpayer of any Federal criminal law (not involving tax
          administration), such taxpayer's identity may also be
          disclosed under clause (i).
        (B) Emergency circumstances
          (i) Danger of death or physical injury
            Under circumstances involving an imminent danger of death
          or physical injury to any individual, the Secretary may
          disclose return information to the extent necessary to
          apprise appropriate officers or employees of any Federal or
          State law enforcement agency of such circumstances.
          (ii) Flight from Federal prosecution
            Under circumstances involving the imminent flight of any
          individual from Federal prosecution, the Secretary may
          disclose return information to the extent necessary to
          apprise appropriate officers or employees of any Federal law
          enforcement agency of such circumstances.
        (C) Terrorist activities, etc.
          (i) In general
            Except as provided in paragraph (6), the Secretary may
          disclose in writing return information (other than taxpayer
          return information) that may be related to a terrorist
          incident, threat, or activity to the extent necessary to
          apprise the head of the appropriate Federal law enforcement
          agency responsible for investigating or responding to such
          terrorist incident, threat, or activity. The head of the
          agency may disclose such return information to officers and
          employees of such agency to the extent necessary to
          investigate or respond to such terrorist incident, threat, or
          activity.
          (ii) Disclosure to the Department of Justice
            Returns and taxpayer return information may also be
          disclosed to the Attorney General under clause (i) to the
          extent necessary for, and solely for use in preparing, an
          application under paragraph (7)(D).
          (iii) Taxpayer identity
            For purposes of this subparagraph, a taxpayer's identity
          shall not be treated as taxpayer return information.
          (iv) Termination
            No disclosure may be made under this subparagraph after
          December 31, 2007.
      (4) Use of certain disclosed returns and return information in
        judicial or administrative proceedings
        (A) Returns and taxpayer return information
          Except as provided in subparagraph (C), any return or
        taxpayer return information obtained under paragraph (1) or
        (7)(C) may be disclosed in any judicial or administrative
        proceeding pertaining to enforcement of a specifically
        designated Federal criminal statute or related civil forfeiture
        (not involving tax administration) to which the United States
        or a Federal agency is a party - 
            (i) if the court finds that such return or taxpayer return
          information is probative of a matter in issue relevant in
          establishing the commission of a crime or the guilt or
          liability of a party, or
            (ii) to the extent required by order of the court pursuant
          to section 3500 of title 18, United States Code, or rule 16
          of the Federal Rules of Criminal Procedure.
        (B) Return information (other than taxpayer return information)
          Except as provided in subparagraph (C), any return
        information (other than taxpayer return information) obtained
        under paragraph (1), (2), (3)(A) or (C), or (7) may be
        disclosed in any judicial or administrative proceeding
        pertaining to enforcement of a specifically designated Federal
        criminal statute or related civil forfeiture (not involving tax
        administration) to which the United States or a Federal agency
        is a party.
        (C) Confidential informant; impairment of investigations
          No return or return information shall be admitted into
        evidence under subparagraph (A)(i) or (B) if the Secretary
        determines and notifies the Attorney General or his delegate or
        the head of the Federal agency that such admission would
        identify a confidential informant or seriously impair a civil
        or criminal tax investigation.
        (D) Consideration of confidentiality policy
          In ruling upon the admissibility of returns or return
        information, and in the issuance of an order under subparagraph
        (A)(ii), the court shall give due consideration to
        congressional policy favoring the confidentiality of returns
        and return information as set forth in this title.
        (E) Reversible error
          The admission into evidence of any return or return
        information contrary to the provisions of this paragraph shall
        not, as such, constitute reversible error upon appeal of a
        judgment in the proceeding.
      (5) Disclosure to locate fugitives from justice
        (A) In general
          Except as provided in paragraph (6), the return of an
        individual or return information with respect to such
        individual shall, pursuant to and upon the grant of an ex parte
        order by a Federal district court judge or magistrate judge
        under subparagraph (B), be open (but only to the extent
        necessary as provided in such order) to inspection by, or
        disclosure to, officers and employees of any Federal agency
        exclusively for use in locating such individual.
        (B) Application for order
          Any person described in paragraph (1)(B) may authorize an
        application to a Federal district court judge or magistrate
        judge for an order referred to in subparagraph (A). Upon such
        application, such judge or magistrate judge may grant such
        order if he determines on the basis of the facts submitted by
        the applicant that - 
            (i) a Federal arrest warrant relating to the commission of
          a Federal felony offense has been issued for an individual
          who is a fugitive from justice,
            (ii) the return of such individual or return information
          with respect to such individual is sought exclusively for use
          in locating such individual, and
            (iii) there is reasonable cause to believe that such return
          or return information may be relevant in determining the
          location of such individual.
      (6) Confidential informants; impairment of investigations
        The Secretary shall not disclose any return or return
      information under paragraph (1), (2), (3)(A) or (C), (5), (7), or
      (8) if the Secretary determines (and, in the case of a request
      for disclosure pursuant to a court order described in paragraph
      (1)(B) or (5)(B), certifies to the court) that such disclosure
      would identify a confidential informant or seriously impair a
      civil or criminal tax investigation.
      (7) Disclosure upon request of information relating to terrorist
        activities, etc.
        (A) Disclosure to law enforcement agencies
          (i) In general
            Except as provided in paragraph (6), upon receipt by the
          Secretary of a written request which meets the requirements
          of clause (iii), the Secretary may disclose return
          information (other than taxpayer return information) to
          officers and employees of any Federal law enforcement agency
          who are personally and directly engaged in the response to or
          investigation of any terrorist incident, threat, or activity.
          (ii) Disclosure to State and local law enforcement agencies
            The head of any Federal law enforcement agency may disclose
          return information obtained under clause (i) to officers and
          employees of any State or local law enforcement agency but
          only if such agency is part of a team with the Federal law
          enforcement agency in such response or investigation and such
          information is disclosed only to officers and employees who
          are personally and directly engaged in such response or
          investigation.
          (iii) Requirements
            A request meets the requirements of this clause if - 
              (I) the request is made by the head of any Federal law
            enforcement agency (or his delegate) involved in the
            response to or investigation of any terrorist incident,
            threat, or activity, and
              (II) the request sets forth the specific reason or
            reasons why such disclosure may be relevant to a terrorist
            incident, threat, or activity.
          (iv) Limitation on use of information
            Information disclosed under this subparagraph shall be
          solely for the use of the officers and employees to whom such
          information is disclosed in such response or investigation.
          (v) Taxpayer identity
            For purposes of this subparagraph, a taxpayer's identity
          shall not be treated as taxpayer return information.
        (B) Disclosure to intelligence agencies
          (i) In general
            Except as provided in paragraph (6), upon receipt by the
          Secretary of a written request which meets the requirements
          of clause (ii), the Secretary may disclose return information
          (other than taxpayer return information) to those officers
          and employees of the Department of Justice, the Department of
          the Treasury, and other Federal intelligence agencies who are
          personally and directly engaged in the collection or analysis
          of intelligence and counterintelligence information or
          investigation concerning any terrorist incident, threat, or
          activity. For purposes of the preceding sentence, the
          information disclosed under the preceding sentence shall be
          solely for the use of such officers and employees in such
          investigation, collection, or analysis.
          (ii) Requirements
            A request meets the requirements of this subparagraph if
          the request - 
              (I) is made by an individual described in clause (iii),
            and
              (II) sets forth the specific reason or reasons why such
            disclosure may be relevant to a terrorist incident, threat,
            or activity.
          (iii) Requesting individuals
            An individual described in this subparagraph is an
          individual - 
              (I) who is an officer or employee of the Department of
            Justice or the Department of the Treasury who is appointed
            by the President with the advice and consent of the Senate
            or who is the Director of the United States Secret Service,
            and
              (II) who is responsible for the collection and analysis
            of intelligence and counterintelligence information
            concerning any terrorist incident, threat, or activity.
          (iv) Taxpayer identity
            For purposes of this subparagraph, a taxpayer's identity
          shall not be treated as taxpayer return information.
        (C) Disclosure under ex parte orders
          (i) In general
            Except as provided in paragraph (6), any return or return
          information with respect to any specified taxable period or
          periods shall, pursuant to and upon the grant of an ex parte
          order by a Federal district court judge or magistrate under
          clause (ii), be open (but only to the extent necessary as
          provided in such order) to inspection by, or disclosure to,
          officers and employees of any Federal law enforcement agency
          or Federal intelligence agency who are personally and
          directly engaged in any investigation, response to, or
          analysis of intelligence and counterintelligence information
          concerning any terrorist incident, threat, or activity.
          Return or return information opened to inspection or
          disclosure pursuant to the preceding sentence shall be solely
          for the use of such officers and employees in the
          investigation, response, or analysis, and in any judicial,
          administrative, or grand jury proceedings, pertaining to such
          terrorist incident, threat, or activity.
          (ii) Application for order
            The Attorney General, the Deputy Attorney General, the
          Associate Attorney General, any Assistant Attorney General,
          or any United States attorney may authorize an application to
          a Federal district court judge or magistrate for the order
          referred to in clause (i). Upon such application, such judge
          or magistrate may grant such order if he determines on the
          basis of the facts submitted by the applicant that - 
              (I) there is reasonable cause to believe, based upon
            information believed to be reliable, that the return or
            return information may be relevant to a matter relating to
            such terrorist incident, threat, or activity, and
              (II) the return or return information is sought
            exclusively for use in a Federal investigation, analysis,
            or proceeding concerning any terrorist incident, threat, or
            activity.
        (D) Special rule for ex parte disclosure by the IRS
          (i) In general
            Except as provided in paragraph (6), the Secretary may
          authorize an application to a Federal district court judge or
          magistrate for the order referred to in subparagraph (C)(i).
          Upon such application, such judge or magistrate may grant
          such order if he determines on the basis of the facts
          submitted by the applicant that the requirements of
          subparagraph (C)(ii)(I) are met.
          (ii) Limitation on use of information
            Information disclosed under clause (i) - 
              (I) may be disclosed only to the extent necessary to
            apprise the head of the appropriate Federal law enforcement
            agency responsible for investigating or responding to a
            terrorist incident, threat, or activity, and
              (II) shall be solely for use in a Federal investigation,
            analysis, or proceeding concerning any terrorist incident,
            threat, or activity.

          The head of such Federal agency may disclose such information
          to officers and employees of such agency to the extent
          necessary to investigate or respond to such terrorist
          incident, threat, or activity.
        (E) Termination
          No disclosure may be made under this paragraph after December
        31, 2007.
      (8) Comptroller General
        (A) Returns available for inspection
          Except as provided in subparagraph (C), upon written request
        by the Comptroller General of the United States, returns and
        return information shall be open to inspection by, or
        disclosure to, officers and employees of the Government
        Accountability Office for the purpose of, and to the extent
        necessary in, making - 
            (i) an audit of the Internal Revenue Service, the Bureau of
          Alcohol, Tobacco, Firearms, and Explosives, Department of
          Justice, or the Tax and Trade Bureau, Department of the
          Treasury, which may be required by section 713 of title 31,
          United States Code, or
            (ii) any audit authorized by subsection (p)(6),

        except that no such officer or employee shall, except to the
        extent authorized by subsection (f) or (p)(6), disclose to any
        person, other than another officer or employee of such office
        whose official duties require such disclosure, any return or
        return information described in section 4424(a) in a form which
        can be associated with, or otherwise identify, directly or
        indirectly, a particular taxpayer, nor shall such officer or
        employee disclose any other return or return information,
        except as otherwise expressly provided by law, to any person
        other than such other officer or employee of such office in a
        form which can be associated with, or otherwise identify,
        directly or indirectly, a particular taxpayer.
        (B) Audits of other agencies
          (i) In general
            Nothing in this section shall prohibit any return or return
          information obtained under this title by any Federal agency
          (other than an agency referred to in subparagraph (A)) or by
          a Trustee as defined in the District of Columbia Retirement
          Protection Act of 1997, for use in any program or activity
          from being open to inspection by, or disclosure to, officers
          and employees of the Government Accountability Office if such
          inspection or disclosure is - 
              (I) for purposes of, and to the extent necessary in,
            making an audit authorized by law of such program or
            activity, and
              (II) pursuant to a written request by the Comptroller
            General of the United States to the head of such Federal
            agency.
          (ii) Information from Secretary
            If the Comptroller General of the United States determines
          that the returns or return information available under clause
          (i) are not sufficient for purposes of making an audit of any
          program or activity of a Federal agency (other than an agency
          referred to in subparagraph (A)), upon written request by the
          Comptroller General to the Secretary, returns and return
          information (of the type authorized by subsection (l) or (m)
          to be made available to the Federal agency for use in such
          program or activity) shall be open to inspection by, or
          disclosure to, officers and employees of the Government
          Accountability Office for the purpose of, and to the extent
          necessary in, making such audit.
          (iii) Requirement of notification upon completion of audit
            Within 90 days after the completion of an audit with
          respect to which returns or return information were opened to
          inspection or disclosed under clause (i) or (ii), the
          Comptroller General of the United States shall notify in
          writing the Joint Committee on Taxation of such completion.
          Such notice shall include - 
              (I) a description of the use of the returns and return
            information by the Federal agency involved,
              (II) such recommendations with respect to the use of
            returns and return information by such Federal agency as
            the Comptroller General deems appropriate, and
              (III) a statement on the impact of any such
            recommendations on confidentiality of returns and return
            information and the administration of this title.
          (iv) Certain restrictions made applicable
            The restrictions contained in subparagraph (A) on the
          disclosure of any returns or return information open to
          inspection or disclosed under such subparagraph shall also
          apply to returns and return information open to inspection or
          disclosed under this subparagraph.
        (C) Disapproval by Joint Committee on Taxation
          Returns and return information shall not be open to
        inspection or disclosed under subparagraph (A) or (B) with
        respect to an audit - 
            (i) unless the Comptroller General of the United States
          notifies in writing the Joint Committee on Taxation of such
          audit, and
            (ii) if the Joint Committee on Taxation disapproves such
          audit by a vote of at least two-thirds of its members within
          the 30-day period beginning on the day the Joint Committee on
          Taxation receives such notice.
    (j) Statistical use
      (1) Department of Commerce
        Upon request in writing by the Secretary of Commerce, the
      Secretary shall furnish - 
          (A) such returns, or return information reflected thereon, to
        officers and employees of the Bureau of the Census, and
          (B) such return information reflected on returns of
        corporations to officers and employees of the Bureau of
        Economic Analysis,

      as the Secretary may prescribe by regulation for the purpose of,
      but only to the extent necessary in, the structuring of censuses
      and national economic accounts and conducting related statistical
      activities authorized by law.
      (2) Federal Trade Commission
        Upon request in writing by the Chairman of the Federal Trade
      Commission, the Secretary shall furnish such return information
      reflected on any return of a corporation with respect to the tax
      imposed by chapter 1 to officers and employees of the Division of
      Financial Statistics of the Bureau of Economics of such
      commission as the Secretary may prescribe by regulation for the
      purpose of, but only to the extent necessary in, administration
      by such division of legally authorized economic surveys of
      corporations.
      (3) Department of Treasury
        Returns and return information shall be open to inspection by
      or disclosure to officers and employees of the Department of the
      Treasury whose official duties require such inspection or
      disclosure for the purpose of, but only to the extent necessary
      in, preparing economic or financial forecasts, projections,
      analyses, and statistical studies and conducting related
      activities. Such inspection or disclosure shall be permitted only
      upon written request which sets forth the specific reason or
      reasons why such inspection or disclosure is necessary and which
      is signed by the head of the bureau or office of the Department
      of the Treasury requesting the inspection or disclosure.
      (4) Anonymous form
        No person who receives a return or return information under
      this subsection shall disclose such return or return information
      to any person other than the taxpayer to whom it relates except
      in a form which cannot be associated with, or otherwise identify,
      directly or indirectly, a particular taxpayer.
      (5) Department of Agriculture
        Upon request in writing by the Secretary of Agriculture, the
      Secretary shall furnish such returns, or return information
      reflected thereon, as the Secretary may prescribe by regulation
      to officers and employees of the Department of Agriculture whose
      official duties require access to such returns or information for
      the purpose of, but only to the extent necessary in, structuring,
      preparing, and conducting the census of agriculture pursuant to
      the Census of Agriculture Act of 1997 (Public Law 105-113).
      (6) Congressional Budget Office
        Upon written request by the Director of the Congressional
      Budget Office, the Secretary shall furnish to officers and
      employees of the Congressional Budget Office return information
      for the purpose of, but only to the extent necessary for, long-
      term models of the social security and medicare programs.
    (k) Disclosure of certain returns and return information for tax
      administration purposes
      (1) Disclosure of accepted offers-in-compromise
        Return information shall be disclosed to members of the general
      public to the extent necessary to permit inspection of any
      accepted offer-in-compromise under section 7122 relating to the
      liability for a tax imposed by this title.
      (2) Disclosure of amount of outstanding lien
        If a notice of lien has been filed pursuant to section 6323(f),
      the amount of the outstanding obligation secured by such lien may
      be disclosed to any person who furnishes satisfactory written
      evidence that he has a right in the property subject to such lien
      or intends to obtain a right in such property.
      (3) Disclosure of return information to correct misstatements of
        fact
        The Secretary may, but only following approval by the Joint
      Committee on Taxation, disclose such return information or any
      other information with respect to any specific taxpayer to the
      extent necessary for tax administration purposes to correct a
      misstatement of fact published or disclosed with respect to such
      taxpayer's return or any transaction of the taxpayer with the
      Internal Revenue Service.
      (4) Disclosure of competent authority under income tax convention
        A return or return information may be disclosed to a competent
      authority of a foreign government which has an income tax or gift
      and estate tax convention, or other convention or bilateral
      agreement relating to the exchange of tax information, with the
      United States but only to the extent provided in, and subject to
      the terms and conditions of, such convention or bilateral
      agreement.
      (5) State agencies regulating tax return preparers
        Taxpayer identity information with respect to any income tax
      return preparer, and information as to whether or not any penalty
      has been assessed against such income tax return preparer under
      section 6694, 6695, or 7216, may be furnished to any agency,
      body, or commission lawfully charged under any State or local law
      with the licensing, registration, or regulation of income tax
      return preparers. Such information may be furnished only upon
      written request by the head of such agency, body, or commission
      designating the officers or employees to whom such information is
      to be furnished. Information may be furnished and used under this
      paragraph only for purposes of the licensing, registration, or
      regulation of income tax return preparers.
      (6) Disclosure by certain officers and employees for
        investigative purposes
        An internal revenue officer or employee and an officer or
      employee of the Office of Treasury Inspector General for Tax
      Administration may, in connection with his official duties
      relating to any audit, collection activity, or civil or criminal
      tax investigation or any other offense under the internal revenue
      laws, disclose return information to the extent that such
      disclosure is necessary in obtaining information, which is not
      otherwise reasonably available, with respect to the correct
      determination of tax, liability for tax, or the amount to be
      collected or with respect to the enforcement of any other
      provision of this title. Such disclosures shall be made only in
      such situations and under such conditions as the Secretary may
      prescribe by regulation.
      (7) Disclosure of excise tax registration information
        To the extent the Secretary determines that disclosure is
      necessary to permit the effective administration of subtitle D,
      the Secretary may disclose - 
          (A) the name, address, and registration number of each person
        who is registered under any provision of subtitle D (and, in
        the case of a registered terminal operator, the address of each
        terminal operated by such operator), and
          (B) the registration status of any person.
      (8) Levies on certain government payments
        (A) Disclosure of return information in levies on Financial
          Management Service
          In serving a notice of levy, or release of such levy, with
        respect to any applicable government payment, the Secretary may
        disclose to officers and employees of the Financial Management
        Service - 
            (i) return information, including taxpayer identity
          information,
            (ii) the amount of any unpaid liability under this title
          (including penalties and interest), and
            (iii) the type of tax and tax period to which such unpaid
          liability relates.
        (B) Restriction on use of disclosed information
          Return information disclosed under subparagraph (A) may be
        used by officers and employees of the Financial Management
        Service only for the purpose of, and to the extent necessary
        in, transferring levied funds in satisfaction of the levy,
        maintaining appropriate agency records in regard to such levy
        or the release thereof, notifying the taxpayer and the agency
        certifying such payment that the levy has been honored, or in
        the defense of any litigation ensuing from the honor of such
        levy.
        (C) Applicable government payment
          For purposes of this paragraph, the term "applicable
        government payment" means - 
            (i) any Federal payment (other than a payment for which
          eligibility is based on the income or assets (or both) of a
          payee) certified to the Financial Management Service for
          disbursement, and
            (ii) any other payment which is certified to the Financial
          Management Service for disbursement and which the Secretary
          designates by published notice.
      (9) Disclosure of information to administer section 6311
        The Secretary may disclose returns or return information to
      financial institutions and others to the extent the Secretary
      deems necessary for the administration of section 6311.
      Disclosures of information for purposes other than to accept
      payments by checks or money orders shall be made only to the
      extent authorized by written procedures promulgated by the
      Secretary.
    (l) Disclosure of returns and return information for purposes other
      than tax administration
      (1) Disclosure of certain returns and return information to
        Social Security Administration and Railroad Retirement Board
        The Secretary may, upon written request, disclose returns and
      return information with respect to - 
          (A) taxes imposed by chapters 2, 21, and 24, to the Social
        Security Administration for purposes of its administration of
        the Social Security Act;
          (B) a plan to which part I of subchapter D of chapter 1
        applies, to the Social Security Administration for purposes of
        carrying out its responsibility under section 1131 of the
        Social Security Act, limited, however to return information
        described in section 6057(d); and
          (C) taxes imposed by chapter 22, to the Railroad Retirement
        Board for purposes of its administration of the Railroad
        Retirement Act.
      (2) Disclosure of returns and return information to the
        Department of Labor and Pension Benefit Guaranty Corporation
        The Secretary may, upon written request, furnish returns and
      return information to the proper officers and employees of the
      Department of Labor and the Pension Benefit Guaranty Corporation
      for purposes of, but only to the extent necessary in, the
      administration of titles I and IV of the Employee Retirement
      Income Security Act of 1974.
      (3) Disclosure that applicant for Federal loan has tax delinquent
        account
        (A) In general
          Upon written request, the Secretary may disclose to the head
        of the Federal agency administering any included Federal loan
        program whether or not an applicant for a loan under such
        program has a tax delinquent account.
        (B) Restriction on disclosure
          Any disclosure under subparagraph (A) shall be made only for
        the purpose of, and to the extent necessary in, determining the
        creditworthiness of the applicant for the loan in question.
        (C) Included Federal loan program defined
          For purposes of this paragraph, the term "included Federal
        loan program" means any program under which the United States
        or a Federal agency makes, guarantees, or insures loans.
      (4) Disclosure of returns and return information for use in
        personnel or claimant representative matters
        The Secretary may disclose returns and return information - 
          (A) upon written request - 
            (i) to an employee or former employee of the Department of
          the Treasury, or to the duly authorized legal representative
          of such employee or former employee, who is or may be a party
          to any administrative action or proceeding affecting the
          personnel rights of such employee or former employee; or
            (ii) to any person, or to the duly authorized legal
          representative of such person, whose rights are or may be
          affected by an administrative action or proceeding under
          section 330 of title 31, United States Code,

        solely for use in the action or proceeding, or in preparation
        for the action or proceeding, but only to the extent that the
        Secretary determines that such returns or return information is
        or may be relevant and material to the action or proceeding; or
          (B) to officers and employees of the Department of the
        Treasury for use in any action or proceeding described in
        subparagraph (A), or in preparation for such action or
        proceeding, to the extent necessary to advance or protect the
        interests of the United States.
      (5) Social Security Administration
        Upon written request by the Commissioner of Social Security,
      the Secretary may disclose information returns filed pursuant to
      part III of subchapter A of chapter 61 of this subtitle for the
      purpose of - 
          (A) carrying out, in accordance with an agreement entered
        into pursuant to section 232 of the Social Security Act, an
        effective return processing program; or
          (B) providing information regarding the mortality status of
        individuals for epidemiological and similar research in
        accordance with section 1106(d) of the Social Security Act.
      (6) Disclosure of return information to Federal, State, and local
        child support enforcement agencies
        (A) Return information from Internal Revenue Service
          The Secretary may, upon written request, disclose to the
        appropriate Federal, State, or local child support enforcement
        agency - 
            (i) available return information from the master files of
          the Internal Revenue Service relating to the social security
          account number (or numbers, if the individual involved has
          more than one such number), address, filing status, amounts
          and nature of income, and the number of dependents reported
          on any return filed by, or with respect to, any individual
          with respect to whom child support obligations are sought to
          be established or enforced pursuant to the provisions of part
          D of title IV of the Social Security Act and with respect to
          any individual to whom such support obligations are owing,
          and
            (ii) available return information reflected on any return
          filed by, or with respect to, any individual described in
          clause (i) relating to the amount of such individual's gross
          income (as defined in section 61) or consisting of the names
          and addresses of payors of such income and the names of any
          dependents reported on such return, but only if such return
          information is not reasonably available from any other
          source.
        (B) Disclosure to certain agents
          The following information disclosed to any child support
        enforcement agency under subparagraph (A) with respect to any
        individual with respect to whom child support obligations are
        sought to be established or enforced may be disclosed by such
        agency to any agent of such agency which is under contract with
        such agency to carry out the purposes described in subparagraph
        (C):
            (i) The address and social security account number (or
          numbers) of such individual.
            (ii) The amount of any reduction under section 6402(c)
          (relating to offset of past-due support against overpayments)
          in any overpayment otherwise payable to such individual.
        (C) Restriction on disclosure
          Information may be disclosed under this paragraph only for
        purposes of, and to the extent necessary in, establishing and
        collecting child support obligations from, and locating,
        individuals owing such obligations.
      (7) Disclosure of return information to Federal, State, and local
        agencies administering certain programs under the Social
        Security Act, the Food Stamp Act of 1977, or title 38, United
        States Code, or certain housing assistance programs
        (A) Return information from Social Security Administration
          The Commissioner of Social Security shall, upon written
        request, disclose return information from returns with respect
        to net earnings from self-employment (as defined in section
        1402), wages (as defined in section 3121(a) or 3401(a)), and
        payments of retirement income, which have been disclosed to the
        Social Security Administration as provided by paragraph (1) or
        (5) of this subsection, to any Federal, State, or local agency
        administering a program listed in subparagraph (D).
        (B) Return information from Internal Revenue Service
          The Secretary shall, upon written request, disclose current
        return information from returns with respect to unearned income
        from the Internal Revenue Service files to any Federal, State,
        or local agency administering a program listed in subparagraph
        (D).
        (C) Restriction on disclosure
          The Commissioner of Social Security and the Secretary shall
        disclose return information under subparagraphs (A) and (B)
        only for purposes of, and to the extent necessary in,
        determining eligibility for, or the correct amount of, benefits
        under a program listed in subparagraph (D).
        (D) Programs to which rule applies
          The programs to which this paragraph applies are:
            (i) a State program funded under part A of title IV of the
          Social Security Act;
            (ii) medical assistance provided under a State plan
          approved under title XIX of the Social Security Act or
          subsidies provided under section 1860D-14 of such Act;
            (iii) supplemental security income benefits provided under
          title XVI of the Social Security Act, and federally
          administered supplementary payments of the type described in
          section 1616(a) of such Act (including payments pursuant to
          an agreement entered into under section 212(a) of Public Law
          93-66);
            (iv) any benefits provided under a State plan approved
          under title I, X, XIV, or XVI of the Social Security Act (as
          those titles apply to Puerto Rico, Guam, and the Virgin
          Islands);
            (v) unemployment compensation provided under a State law
          described in section 3304 of this title;
            (vi) assistance provided under the Food Stamp Act of 1977;
            (vii) State-administered supplementary payments of the type
          described in section 1616(a) of the Social Security Act
          (including payments pursuant to an agreement entered into
          under section 212(a) of Public Law 93-66);
            (viii)(I) any needs-based pension provided under chapter 15
          of title 38, United States Code, or under any other law
          administered by the Secretary of Veterans Affairs;
            (II) parents' dependency and indemnity compensation
          provided under section 1315 of title 38, United States Code;
            (III) health-care services furnished under sections
          1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B) of such
          title; and
            (IV) compensation paid under chapter 11 of title 38, United
          States Code, at the 100 percent rate based solely on
          unemployability and without regard to the fact that the
          disability or disabilities are not rated as 100 percent
          disabling under the rating schedule; and
            (ix) any housing assistance program administered by the
          Department of Housing and Urban Development that involves
          initial and periodic review of an applicant's or
          participant's income, except that return information may be
          disclosed under this clause only on written request by the
          Secretary of Housing and Urban Development and only for use
          by officers and employees of the Department of Housing and
          Urban Development with respect to applicants for and
          participants in such programs.

        Only return information from returns with respect to net
        earnings from self-employment and wages may be disclosed under
        this paragraph for use with respect to any program described in
        clause (viii)(IV). Clause (viii) shall not apply after
        September 30, 2008.
      (8) Disclosure of certain return information by Social Security
        Administration to Federal, State, and local child support
        enforcement agencies
        (A) In general
          Upon written request, the Commissioner of Social Security
        shall disclose directly to officers and employees of a Federal
        or State or local child support enforcement agency return
        information from returns with respect to social security
        account numbers, net earnings from self-employment (as defined
        in section 1402), wages (as defined in section 3121(a) or
        3401(a)), and payments of retirement income which have been
        disclosed to the Social Security Administration as provided by
        paragraph (1) or (5) of this subsection.
        (B) Restriction on disclosure
          The Commissioner of Social Security shall disclose return
        information under subparagraph (A) only for purposes of, and to
        the extent necessary in, establishing and collecting child
        support obligations from, and locating, individuals owing such
        obligations. For purposes of the preceding sentence, the term
        "child support obligations" only includes obligations which are
        being enforced pursuant to a plan described in section 454 of
        the Social Security Act which has been approved by the
        Secretary of Health and Human Services under part D of title IV
        of such Act.
        (C) State or local child support enforcement agency
          For purposes of this paragraph, the term "State or local
        child support enforcement agency" means any agency of a State
        or political subdivision thereof operating pursuant to a plan
        described in subparagraph (B).
      (9) Disclosure of alcohol fuel producers to administrators of
        State alcohol laws
        Notwithstanding any other provision of this section, the
      Secretary may disclose - 
          (A) the name and address of any person who is qualified to
        produce alcohol for fuel use under section 5181, and
          (B) the location of any premises to be used by such person in
        producing alcohol for fuel,

      to any State agency, body, or commission, or its legal
      representative, which is charged under the laws of such State
      with responsibility for administration of State alcohol laws
      solely for use in the administration of such laws.
      (10) Disclosure of certain information to agencies requesting a
        reduction under subsection (c), (d), or (e) of section 6402
        (A) Return information from Internal Revenue Service
          The Secretary may, upon receiving a written request, disclose
        to officers and employees of any agency seeking a reduction
        under subsection (c), (d), or (e) of section 6402 and to
        officers and employees of the Department of the Treasury in
        connection with such reduction - 
            (i) taxpayer identity information with respect to the
          taxpayer against whom such a reduction was made or not made
          and with respect to any other person filing a joint return
          with such taxpayer,
            (ii) the fact that a reduction has been made or has not
          been made under such subsection with respect to such
          taxpayer,
            (iii) the amount of such reduction,
            (iv) whether such taxpayer filed a joint return, and
            (v) the fact that a payment was made (and the amount of the
          payment) to the spouse of the taxpayer on the basis of a
          joint return.
        (B) Restriction on use of disclosed information
          Any officers and employees of an agency receiving return
        information under subparagraph (A) shall use such information
        only for the purposes of, and to the extent necessary in,
        establishing appropriate agency records, locating any person
        with respect to whom a reduction under subsection (c), (d), or
        (e) of section 6402 is sought for purposes of collecting the
        debt with respect to which the reduction is sought, or in the
        defense of any litigation or administrative procedure ensuing
        from a reduction made under subsection (c), (d), or (e) of
        section 6402.
      (11) Disclosure of return information to carry out Federal
        Employees' Retirement System
        (A) In general
          The Commissioner of Social Security shall, on written
        request, disclose to the Office of Personnel Management return
        information from returns with respect to net earnings from self-
        employment (as defined in section 1402), wages (as defined in
        section 3121(a) or 3401(a)), and payments of retirement income,
        which have been disclosed to the Social Security Administration
        as provided by paragraph (1) or (5).
        (B) Restriction on disclosure
          The Commissioner of Social Security shall disclose return
        information under subparagraph (A) only for purposes of, and to
        the extent necessary in, the administration of chapters 83 and
        84 of title 5, United States Code.
      (12) Disclosure of certain taxpayer identity information for
        verification of employment status of medicare beneficiary and
        spouse of medicare beneficiary
        (A) Return information from Internal Revenue Service
          The Secretary shall, upon written request from the
        Commissioner of Social Security, disclose to the Commissioner
        available filing status and taxpayer identity information from
        the individual master files of the Internal Revenue Service
        relating to whether any medicare beneficiary identified by the
        Commissioner was a married individual (as defined in section
        7703) for any specified year after 1986, and, if so, the name
        of the spouse of such individual and such spouse's TIN.
        (B) Return information from Social Security Administration
          The Commissioner of Social Security shall, upon written
        request from the Administrator of the Centers for Medicare &
        Medicaid Services, disclose to the Administrator the following
        information:
            (i) The name and TIN of each medicare beneficiary who is
          identified as having received wages (as defined in section
          3401(a)), above an amount (if any) specified by the Secretary
          of Health and Human Services, from a qualified employer in a
          previous year.
            (ii) For each medicare beneficiary who was identified as
          married under subparagraph (A) and whose spouse is identified
          as having received wages, above an amount (if any) specified
          by the Secretary of Health and Human Services, from a
          qualified employer in a previous year - 
              (I) the name and TIN of the medicare beneficiary, and
              (II) the name and TIN of the spouse.

            (iii) With respect to each such qualified employer, the
          name, address, and TIN of the employer and the number of
          individuals with respect to whom written statements were
          furnished under section 6051 by the employer with respect to
          such previous year.
        (C) Disclosure by Centers for Medicare & Medicaid Services
          With respect to the information disclosed under subparagraph
        (B), the Administrator of the Centers for Medicare & Medicaid
        Services may disclose - 
            (i) to the qualified employer referred to in such
          subparagraph the name and TIN of each individual identified
          under such subparagraph as having received wages from the
          employer (hereinafter in this subparagraph referred to as the
          "employee") for purposes of determining during what period
          such employee or the employee's spouse may be (or have been)
          covered under a group health plan of the employer and what
          benefits are or were covered under the plan (including the
          name, address, and identifying number of the plan),
            (ii) to any group health plan which provides or provided
          coverage to such an employee or spouse, the name of such
          employee and the employee's spouse (if the spouse is a
          medicare beneficiary) and the name and address of the
          employer, and, for the purpose of presenting a claim to the
          plan - 
              (I) the TIN of such employee if benefits were paid under
            title XVIII of the Social Security Act with respect to the
            employee during a period in which the plan was a primary
            plan (as defined in section 1862(b)(2)(A) of the Social
            Security Act), and
              (II) the TIN of such spouse if benefits were paid under
            such title with respect to the spouse during such period,
            and

            (iii) to any agent of such Administrator the information
          referred to in subparagraph (B) for purposes of carrying out
          clauses (i) and (ii) on behalf of such Administrator.
        (D) Special rules
          (i) Restrictions on disclosure
            Information may be disclosed under this paragraph only for
          purposes of, and to the extent necessary in, determining the
          extent to which any medicare beneficiary is covered under any
          group health plan.
          (ii) Timely response to requests
            Any request made under subparagraph (A) or (B) shall be
          complied with as soon as possible but in no event later than
          120 days after the date the request was made.
        (E) Definitions
          For purposes of this paragraph - 
          (i) Medicare beneficiary
            The term "medicare beneficiary" means an individual
          entitled to benefits under part A, or enrolled under part B,
          of title XVIII of the Social Security Act, but does not
          include such an individual enrolled in part A under section
          1818.
          (ii) Group health plan
            The term "group health plan" means any group health plan
          (as defined in section 5000(b)(1)).
          (iii) Qualified employer
            The term "qualified employer" means, for a calendar year,
          an employer which has furnished written statements under
          section 6051 with respect to at least 20 individuals for
          wages paid in the year.
      (13) Disclosure of return information to carry out income
        contingent repayment of student loans
        (A) In general
          The Secretary may, upon written request from the Secretary of
        Education, disclose to officers and employees of the Department
        of Education return information with respect to a taxpayer who
        has received an applicable student loan and whose loan
        repayment amounts are based in whole or in part on the
        taxpayer's income. Such return information shall be limited to -
         
            (i) taxpayer identity information with respect to such
          taxpayer,
            (ii) the filing status of such taxpayer, and
            (iii) the adjusted gross income of such taxpayer.
        (B) Restriction on use of disclosed information
          Return information disclosed under subparagraph (A) may be
        used by officers and employees of the Department of Education
        only for the purposes of, and to the extent necessary in,
        establishing the appropriate income contingent repayment amount
        for an applicable student loan.
        (C) Applicable student loan
          For purposes of this paragraph, the term "applicable student
        loan" means - 
            (i) any loan made under the program authorized under part D
          of title IV of the Higher Education Act of 1965, and
            (ii) any loan made under part B or E of title IV of the
          Higher Education Act of 1965 which is in default and has been
          assigned to the Department of Education.
        (D) Termination
          This paragraph shall not apply to any request made after
        December 31, 2007.
      (14) Disclosure of return information to United States Customs
        Service
        The Secretary may, upon written request from the Commissioner
      of the United States Customs Service, disclose to officers and
      employees of the Department of the Treasury such return
      information with respect to taxes imposed by chapters 1 and 6 as
      the Secretary may prescribe by regulations, solely for the
      purpose of, and only to the extent necessary in - 
          (A) ascertaining the correctness of any entry in audits as
        provided for in section 509 of the Tariff Act of 1930 (19
        U.S.C. 1509), or
          (B) other actions to recover any loss of revenue, or to
        collect duties, taxes, and fees, determined to be due and owing
        pursuant to such audits.
      (15) Disclosure of returns filed under section 6050I
        The Secretary may, upon written request, disclose to officers
      and employees of - 
          (A) any Federal agency,
          (B) any agency of a State or local government, or
          (C) any agency of the government of a foreign country,

      information contained on returns filed under section 6050I. Any
      such disclosure shall be made on the same basis, and subject to
      the same conditions, as apply to disclosures of information on
      reports filed under section 5313 of title 31, United States Code;
      except that no disclosure under this paragraph shall be made for
      purposes of the administration of any tax law.
      (16) Disclosure of return information for purposes of
        administering the District of Columbia Retirement Protection
        Act of 1997
        (A) In general
          Upon written request available return information (including
        such information disclosed to the Social Security
        Administration under paragraph (1) or (5) of this subsection),
        relating to the amount of wage income (as defined in section
        3121(a) or 3401(a)), the name, address, and identifying number
        assigned under section 6109, of payors of wage income, taxpayer
        identity (as defined in subsection (!1) 6103(b)(6)), and the
        occupational status reflected on any return filed by, or with
        respect to, any individual with respect to whom eligibility
        for, or the correct amount of, benefits under the District of
        Columbia Retirement Protection Act of 1997, is sought to be
        determined, shall be disclosed by the Commissioner of Social
        Security, or to the extent not available from the Social
        Security Administration, by the Secretary, to any duly
        authorized officer or employee of the Department of the
        Treasury, or a Trustee or any designated officer or employee of
        a Trustee (as defined in the District of Columbia Retirement
        Protection Act of 1997), or any actuary engaged by a Trustee
        under the terms of the District of Columbia Retirement
        Protection Act of 1997, whose official duties require such
        disclosure, solely for the purpose of, and to the extent
        necessary in, determining an individual's eligibility for, or
        the correct amount of, benefits under the District of Columbia
        Retirement Protection Act of 1997.

        (B) Disclosure for use in judicial or administrative
          proceedings
          Return information disclosed to any person under this
        paragraph may be disclosed in a judicial or administrative
        proceeding relating to the determination of an individual's
        eligibility for, or the correct amount of, benefits under the
        District of Columbia Retirement Protection Act of 1997.
      (17) Disclosure to National Archives and Records Administration
        The Secretary shall, upon written request from the Archivist of
      the United States, disclose or authorize the disclosure of
      returns and return information to officers and employees of the
      National Archives and Records Administration for purposes of, and
      only to the extent necessary in, the appraisal of records for
      destruction or retention. No such officer or employee shall,
      except to the extent authorized by subsection (f), (i)(8), or
      (p), disclose any return or return information disclosed under
      the preceding sentence to any person other than to the Secretary,
      or to another officer or employee of the National Archives and
      Records Administration whose official duties require such
      disclosure for purposes of such appraisal.
      (18) Disclosure of return information for purposes of carrying
        out a program for advance payment of credit for health
        insurance costs of eligible individuals
        The Secretary may disclose to providers of health insurance for
      any certified individual (as defined in section 7527(c)) return
      information with respect to such certified individual only to the
      extent necessary to carry out the program established by section
      7527 (relating to advance payment of credit for health insurance
      costs of eligible individuals).
      (19) Disclosure of return information for purposes of providing
        transitional assistance under medicare discount card program
        (A) In general
          The Secretary, upon written request from the Secretary of
        Health and Human Services pursuant to carrying out section
        1860D-31 of the Social Security Act, shall disclose to
        officers, employees, and contractors of the Department of
        Health and Human Services with respect to a taxpayer for the
        applicable year - 
            (i)(I) whether the adjusted gross income, as modified in
          accordance with specifications of the Secretary of Health and
          Human Services for purposes of carrying out such section, of
          such taxpayer and, if applicable, such taxpayer's spouse, for
          the applicable year, exceeds the amounts specified by the
          Secretary of Health and Human Services in order to apply the
          100 and 135 percent of the poverty lines under such section,
          (II) whether the return was a joint return, and (III) the
          applicable year, or
            (ii) if applicable, the fact that there is no return filed
          for such taxpayer for the applicable year.
        (B) Definition of applicable year
          For the purposes of this subsection, the term "applicable
        year" means the most recent taxable year for which information
        is available in the Internal Revenue Service's taxpayer data
        information systems, or, if there is no return filed for such
        taxpayer for such year, the prior taxable year.
        (C) Restriction on use of disclosed information
          Return information disclosed under this paragraph may be used
        only for the purposes of determining eligibility for and
        administering transitional assistance under section 1860D-31 of
        the Social Security Act.
      (20) Disclosure of return information to carry out Medicare part
        B premium subsidy adjustment
        (A) In general
          The Secretary shall, upon written request from the
        Commissioner of Social Security, disclose to officers,
        employees, and contractors of the Social Security
        Administration return information of a taxpayer whose premium
        (according to the records of the Secretary) may be subject to
        adjustment under section 1839(i) of the Social Security Act.
        Such return information shall be limited to - 
            (i) taxpayer identity information with respect to such
          taxpayer,
            (ii) the filing status of such taxpayer,
            (iii) the adjusted gross income of such taxpayer,
            (iv) the amounts excluded from such taxpayer's gross income
          under sections 135 and 911 to the extent such information is
          available,
            (v) the interest received or accrued during the taxable
          year which is exempt from the tax imposed by chapter 1 to the
          extent such information is available,
            (vi) the amounts excluded from such taxpayer's gross income
          by sections 931 and 933 to the extent such information is
          available,
            (vii) such other information relating to the liability of
          the taxpayer as is prescribed by the Secretary by regulation
          as might indicate in the case of a taxpayer who is an
          individual described in subsection (i)(4)(B)(iii) of section
          1839 of the Social Security Act that the amount of the
          premium of the taxpayer under such section may be subject to
          adjustment under subsection (i) of such section and the
          amount of such adjustment, and
            (viii) the taxable year with respect to which the preceding
          information relates.
        (B) Restriction on use of disclosed information
          Return information disclosed under subparagraph (A) may be
        used by officers, employees, and contractors of the Social
        Security Administration only for the purposes of, and to the
        extent necessary in, establishing the appropriate amount of any
        premium adjustment under such section 1839(i).
    (m) Disclosure of taxpayer identity information
      (1) Tax refunds
        The Secretary may disclose taxpayer identity information to the
      press and other media for purposes of notifying persons entitled
      to tax refunds when the Secretary, after reasonable effort and
      lapse of time, has been unable to locate such persons.
      (2) Federal claims
        (A) In general
          Except as provided in subparagraph (B), the Secretary may,
        upon written request, disclose the mailing address of a
        taxpayer for use by officers, employees, or agents of a Federal
        agency for purposes of locating such taxpayer to collect or
        compromise a Federal claim against the taxpayer in accordance
        with sections 3711, 3717, and 3718 of title 31.
        (B) Special rule for consumer reporting agency
          In the case of an agent of a Federal agency which is a
        consumer reporting agency (within the meaning of section 603(f)
        of the Fair Credit Reporting Act (15 U.S.C. 1681a(f))), the
        mailing address of a taxpayer may be disclosed to such agent
        under subparagraph (A) only for the purpose of allowing such
        agent to prepare a commercial credit report on the taxpayer for
        use by such Federal agency in accordance with sections 3711,
        3717, and 3718 of title 31.
      (3) National Institute for Occupational Safety and Health
        Upon written request, the Secretary may disclose the mailing
      address of taxpayers to officers and employees of the National
      Institute for Occupational Safety and Health solely for the
      purpose of locating individuals who are, or may have been,
      exposed to occupational hazards in order to determine the status
      of their health or to inform them of the possible need for
      medical care and treatment.
      (4) Individuals who owe an overpayment of Federal Pell Grants or
        who have defaulted on student loans administered by the
        Department of Education
        (A) In general
          Upon written request by the Secretary of Education, the
        Secretary may disclose the mailing address of any taxpayer - 
            (i) who owes an overpayment of a grant awarded to such
          taxpayer under subpart 1 of part A of title IV of the Higher
          Education Act of 1965, or
            (ii) who has defaulted on a loan - 
              (I) made under part B, D, or E of title IV of the Higher
            Education Act of 1965, or
              (II) made pursuant to section 3(a)(1) of the Migration
            and Refugee Assistance Act of 1962 to a student at an
            institution of higher education,

        for use only by officers, employees, or agents of the
        Department of Education for purposes of locating such taxpayer
        for purposes of collecting such overpayment or loan.
        (B) Disclosure to educational institutions, etc.
          Any mailing address disclosed under subparagraph (A)(i) may
        be disclosed by the Secretary of Education to - 
            (i) any lender, or any State or nonprofit guarantee agency,
          which is participating under part B or D of title IV of the
          Higher Education Act of 1965, or
            (ii) any educational institution with which the Secretary
          of Education has an agreement under subpart 1 of part A, or
          part D or E, of title IV of such Act,

        for use only by officers, employees, or agents of such lender,
        guarantee agency, or institution whose duties relate to the
        collection of student loans for purposes of locating
        individuals who have defaulted on student loans made under such
        loan programs for purposes of collecting such loans.
      (5) Individuals who have defaulted on student loans administered
        by the Department of Health and Human Services
        (A) In general
          Upon written request by the Secretary of Health and Human
        Services, the Secretary may disclose the mailing address of any
        taxpayer who has defaulted on a loan made under part C (!2) of
        title VII of the Public Health Service Act or under subpart II
        of part B of title VIII of such Act, for use only by officers,
        employees, or agents of the Department of Health and Human
        Services for purposes of locating such taxpayer for purposes of
        collecting such loan.

        (B) Disclosure to schools and eligible lenders
          Any mailing address disclosed under subparagraph (A) may be
        disclosed by the Secretary of Health and Human Services to - 
            (i) any school with which the Secretary of Health and Human
          Services has an agreement under subpart II (!2) of part C of
          title VII of the Public Health Service Act or subpart II (!2)
          of part B of title VIII of such Act, or
            (ii) any eligible lender (within the meaning of section
          737(4) (!2) of such Act) participating under subpart I (!2)
          of part C of title VII of such Act,

        for use only by officers, employees, or agents of such school
        or eligible lender whose duties relate to the collection of
        student loans for purposes of locating individuals who have
        defaulted on student loans made under such subparts for the
        purposes of collecting such loans.
      (6) Blood Donor Locator Service
        (A) In general
          Upon written request pursuant to section 1141 of the Social
        Security Act, the Secretary shall disclose the mailing address
        of taxpayers to officers and employees of the Blood Donor
        Locator Service in the Department of Health and Human Services.
        (B) Restriction on disclosure
          The Secretary shall disclose return information under
        subparagraph (A) only for purposes of, and to the extent
        necessary in, assisting under the Blood Donor Locator Service
        authorized persons (as defined in section 1141(h)(1) of the
        Social Security Act) in locating blood donors who, as indicated
        by donated blood or products derived therefrom or by the
        history of the subsequent use of such blood or blood products,
        have or may have the virus for acquired immune deficiency
        syndrome, in order to inform such donors of the possible need
        for medical care and treatment.
        (C) Safeguards
          The Secretary shall destroy all related blood donor records
        (as defined in section 1141(h)(2) of the Social Security Act)
        in the possession of the Department of the Treasury upon
        completion of their use in making the disclosure required under
        subparagraph (A), so as to make such records undisclosable.
      (7) Social security account statement furnished by Social
        Security Administration
        Upon written request by the Commissioner of Social Security,
      the Secretary may disclose the mailing address of any taxpayer
      who is entitled to receive a social security account statement
      pursuant to section 1143(c) of the Social Security Act, for use
      only by officers, employees or agents of the Social Security
      Administration for purposes of mailing such statement to such
      taxpayer.
    (n) Certain other persons
      Pursuant to regulations prescribed by the Secretary, returns and
    return information may be disclosed to any person, including any
    person described in section 7513(a), to the extent necessary in
    connection with the processing, storage, transmission, and
    reproduction of such returns and return information, the
    programming, maintenance, repair, testing, and procurement of
    equipment, and the providing of other services, for purposes of tax
    administration.
    (o) Disclosure of returns and return information with respect to
      certain taxes
      (1) Taxes imposed by subtitle E
        Returns and return information with respect to taxes imposed by
      subtitle E (relating to taxes on alcohol, tobacco, and firearms)
      shall be open to inspection by or disclosure to officers and
      employees of a Federal agency whose official duties require such
      inspection or disclosure.
      (2) Taxes imposed by chapter 35
        Returns and return information with respect to taxes imposed by
      chapter 35 (relating to taxes on wagering) shall, notwithstanding
      any other provision of this section, be open to inspection by or
      disclosure only to such person or persons and for such purpose or
      purposes as are prescribed by section 4424.
    (p) Procedure and recordkeeping
      (1) Manner, time, and place of inspections
        Requests for the inspection or disclosure of a return or return
      information and such inspection or disclosure shall be made in
      such manner and at such time and place as shall be prescribed by
      the Secretary.
      (2) Procedure
        (A) Reproduction of returns
          A reproduction or certified reproduction of a return shall,
        upon written request, be furnished to any person to whom
        disclosure or inspection of such return is authorized under
        this section. A reasonable fee may be prescribed for furnishing
        such reproduction or certified reproduction.
        (B) Disclosure of return information
          Return information disclosed to any person under the
        provisions of this title may be provided in the form of written
        documents, reproductions of such documents, films or
        photoimpressions, or electronically produced tapes, disks, or
        records, or by any other mode or means which the Secretary
        determines necessary or appropriate. A reasonable fee may be
        prescribed for furnishing such return information.
        (C) Use of reproductions
          Any reproduction of any return, document, or other matter
        made in accordance with this paragraph shall have the same
        legal status as the original, and any such reproduction shall,
        if properly authenticated, be admissible in evidence in any
        judicial or administrative proceeding as if it were the
        original, whether or not the original is in existence.
      (3) Records of inspection and disclosure
        (A) System of recordkeeping
          Except as otherwise provided by this paragraph, the Secretary
        shall maintain a permanent system of standardized records or
        accountings of all requests for inspection or disclosure of
        returns and return information (including the reasons for and
        dates of such requests) and of returns and return information
        inspected or disclosed under this section and section 6104(c).
        Notwithstanding the provisions of section 552a(c) of title 5,
        United States Code, the Secretary shall not be required to
        maintain a record or accounting of requests for inspection or
        disclosure of returns and return information, or of returns and
        return information inspected or disclosed, under the authority
        of subsections (!3) (c), (e), (f)(5), (h)(1), (3)(A), or (4),
        (i)(4), or (8)(A)(ii), (k)(1), (2), (6), (8), or (9), (l)(1),
        (4)(B), (5), (7), (8), (9), (10), (11), (12), (13), (14), (15),
        (16), (17), or (18), (m), or (n). The records or accountings
        required to be maintained under this paragraph shall be
        available for examination by the Joint Committee on Taxation or
        the Chief of Staff of such joint committee. Such record or
        accounting shall also be available for examination by such
        person or persons as may be, but only to the extent, authorized
        to make such examination under section 552a(c)(3) of title 5,
        United States Code.

        (B) Report by the Secretary
          The Secretary shall, within 90 days after the close of each
        calendar year, furnish to the Joint Committee on Taxation a
        report with respect to, or summary of, the records or
        accountings described in subparagraph (A) in such form and
        containing such information as such joint committee or the
        Chief of Staff of such joint committee may designate. Such
        report or summary shall not, however, include a record or
        accounting of any request by the President under subsection (g)
        for, or the disclosure in response to such request of, any
        return or return information with respect to any individual
        who, at the time of such request, was an officer or employee of
        the executive branch of the Federal Government. Such report or
        summary, or any part thereof, may be disclosed by such joint
        committee to such persons and for such purposes as the joint
        committee may, by record vote of a majority of the members of
        the joint committee, determine.
        (C) Public report on disclosures
          The Secretary shall, within 90 days after the close of each
        calendar year, furnish to the Joint Committee on Taxation for
        disclosure to the public a report with respect to the records
        or accountings described in subparagraph (A) which - 
            (i) provides with respect to each Federal agency, each
          agency, body, or commission described in subsection (d),
          (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), and the Government
          Accountability Office the number of - 
              (I) requests for disclosure of returns and return
            information,
              (II) instances in which returns and return information
            were disclosed pursuant to such requests or otherwise,
              (III) taxpayers whose returns, or return information with
            respect to whom, were disclosed pursuant to such requests,
            and

            (ii) describes the general purposes for which such requests
          were made,(!4)

      (4) Safeguards
        Any Federal agency described in subsection (h)(2), (h)(5),
      (i)(1), (2), (3), (5), or (7), (j)(1), (2), or (5), (k)(8),
      (l)(1), (2), (3), (5), (10), (11), (13), (14), or (17) or (o)(1),
      the Government Accountability Office, the Congressional Budget
      Office, or any agency, body, or commission described in
      subsection (d), (i)(3)(B)(i) or 7(A)(ii), or (l)(6), (7), (8),
      (9), (12), (15), or (16), any appropriate State officer (as
      defined in section 6104(c)), or any other person described in
      subsection (l)(16), (18), (19), or (20) shall, as a condition for
      receiving returns or return information - 
          (A) establish and maintain, to the satisfaction of the
        Secretary, a permanent system of standardized records with
        respect to any request, the reason for such request, and the
        date of such request made by or of it and any disclosure of
        return or return information made by or to it;
          (B) establish and maintain, to the satisfaction of the
        Secretary, a secure area or place in which such returns or
        return information shall be stored;
          (C) restrict, to the satisfaction of the Secretary, access to
        the returns or return information only to persons whose duties
        or responsibilities require access and to whom disclosure may
        be made under the provisions of this title;
          (D) provide such other safeguards which the Secretary
        determines (and which he prescribes in regulations) to be
        necessary or appropriate to protect the confidentiality of the
        returns or return information;
          (E) furnish a report to the Secretary, at such time and
        containing such information as the Secretary may prescribe,
        which describes the procedures established and utilized by such
        agency, body, or commission, the Government Accountability
        Office, or the Congressional Budget Office for ensuring the
        confidentiality of returns and return information required by
        this paragraph; and
          (F) upon completion of use of such returns or return
        information - 
            (i) in the case of an agency, body, or commission described
          in subsection (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or
          (16), any appropriate State officer (as defined in section
          6104(c)), or any other person described in subsection
          (l)(16), (18), (19), or (20) return to the Secretary such
          returns or return information (along with any copies made
          therefrom) or make such returns or return information
          undisclosable in any manner and furnish a written report to
          the Secretary describing such manner,
            (ii) in the case of an agency described in subsections (!5)
          (h)(2), (h)(5), (i)(1), (2), (3), (5) or (7), (j)(1), (2), or
          (5), (k)(8), (l)(1), (2), (3), (5), (10), (11), (12), (13),
          (14), (15), or (17), or (o)(1),,(!6) the Government
          Accountability Office, or the Congressional Budget Office,
          either - 

              (I) return to the Secretary such returns or return
            information (along with any copies made therefrom),
              (II) otherwise make such returns or return information
            undisclosable, or
              (III) to the extent not so returned or made
            undisclosable, ensure that the conditions of subparagraphs
            (A), (B), (C), (D), and (E) of this paragraph continue to
            be met with respect to such returns or return information,
            and

            (iii) in the case of the Department of Health and Human
          Services for purposes of subsection (m)(6), destroy all such
          return information upon completion of its use in providing
          the notification for which the information was obtained, so
          as to make such information undisclosable;

      except that the conditions of subparagraphs (A), (B), (C), (D),
      and (E) shall cease to apply with respect to any return or return
      information if, and to the extent that, such return or return
      information is disclosed in the course of any judicial or
      administrative proceeding and made a part of the public record
      thereof. If the Secretary determines that any such agency, body,
      or commission, including an agency, an appropriate State officer
      (as defined in section 6104(c)), or any other person described in
      subsection (l)(16), (18), (19), or (20), or the Government
      Accountability Office or the Congressional Budget Office, has
      failed to, or does not, meet the requirements of this paragraph,
      he may, after any proceedings for review established under
      paragraph (7), take such actions as are necessary to ensure such
      requirements are met, including refusing to disclose returns or
      return information to such agency, body, or commission, including
      an agency, an appropriate State officer (as defined in section
      6104(c)), or any other person described in subsection (l)(16),
      (18), (19), or (20), or the Government Accountability Office or
      the Congressional Budget Office, until he determines that such
      requirements have been or will be met. In the case of any agency
      which receives any mailing address under paragraph (2), (4), (6),
      or (7) of subsection (m) and which discloses any such mailing
      address to any agent or which receives any information under
      paragraph (6)(A), (12)(B), or (16) of subsection (l) and which
      discloses any such information to any agent, or any person
      including an agent described in subsection (l)(16), this
      paragraph shall apply to such agency and each such agent or other
      person (except that, in the case of an agent, or any person
      including an agent described in subsection (l)(16), any report to
      the Secretary or other action with respect to the Secretary shall
      be made or taken through such agency). For purposes of applying
      this paragraph in any case to which subsection (m)(6) applies,
      the term "return information" includes related blood donor
      records (as defined in section 1141(h)(2) of the Social Security
      Act).
      (5) Report on procedures and safeguards
        After the close of each calendar year, the Secretary shall
      furnish to each committee described in subsection (f)(1) a report
      which describes the procedures and safeguards established and
      utilized by such agencies, bodies, or commissions, the Government
      Accountability Office, and the Congressional Budget Office for
      ensuring the confidentiality of returns and return information as
      required by this subsection. Such report shall also describe
      instances of deficiencies in, and failure to establish or
      utilize, such procedures.
      (6) Audit of procedures and safeguards
        (A) Audit by Comptroller General
          The Comptroller General may audit the procedures and
        safeguards established by such agencies, bodies, or commissions
        and the Congressional Budget Office pursuant to this subsection
        to determine whether such safeguards and procedures meet the
        requirements of this subsection and ensure the confidentiality
        of returns and return information. The Comptroller General
        shall notify the Secretary before any such audit is conducted.
        (B) Records of inspection and reports by the Comptroller
          General
          The Comptroller General shall - 
            (i) maintain a permanent system of standardized records and
          accountings of returns and return information inspected by
          officers and employees of the Government Accountability
          Office under subsection (i)(8)(A)(ii) and shall, within 90
          days after the close of each calendar year, furnish to the
          Secretary a report with respect to, or summary of, such
          records or accountings in such form and containing such
          information as the Secretary may prescribe, and
            (ii) furnish an annual report to each committee described
          in subsection (f) and to the Secretary setting forth his
          findings with respect to any audit conducted pursuant to
          subparagraph (A).

        The Secretary may disclose to the Joint Committee any report
        furnished to him under clause (i).
      (7) Administrative review
        The Secretary shall by regulations prescribe procedures which
      provide for administrative review of any determination under
      paragraph (4) that any agency, body, or commission described in
      subsection (d) has failed to meet the requirements of such
      paragraph.
      (8) State law requirements
        (A) Safeguards
          Notwithstanding any other provision of this section, no
        return or return information shall be disclosed after December
        31, 1978, to any officer or employee of any State which
        requires a taxpayer to attach to, or include in, any State tax
        return a copy of any portion of his Federal return, or
        information reflected on such Federal return, unless such State
        adopts provisions of law which protect the confidentiality of
        the copy of the Federal return (or portion thereof) attached
        to, or the Federal return information reflected on, such State
        tax return.
        (B) Disclosure of returns or return information in State
          returns
          Nothing in subparagraph (A) shall be construed to prohibit
        the disclosure by an officer or employee of any State of any
        copy of any portion of a Federal return or any information on a
        Federal return which is required to be attached or included in
        a State return to another officer or employee of such State (or
        political subdivision of such State) if such disclosure is
        specifically authorized by State law.
    (q) Regulations
      The Secretary is authorized to prescribe such other regulations
    as are necessary to carry out the provisions of this section.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 753; Pub. L. 88-563, Sec. 3(c),
    Sept. 2, 1964, 78 Stat. 844; Pub. L. 89-44, title VI, Sec. 601(a),
    June 21, 1965, 79 Stat. 153; Pub. L. 89-713, Sec. 4(a), Nov. 2,
    1966, 80 Stat. 1109; Pub. L. 93-406, title II, Sec. 1022(h), Sept.
    2, 1974, 88 Stat. 941; Pub. L. 94-202, Sec. 8(g), Jan. 2, 1976, 89
    Stat. 1139; Pub. L. 94-455, title XII, Sec. 1202(a)(1), Oct. 4,
    1976, 90 Stat. 1667; Pub. L. 95-210, Sec. 5, Dec. 13, 1977, 91
    Stat. 1491; Pub. L. 95-600, title V, Sec. 503, title VII, Sec.
    701(bb)(1)(A), (B), (2)-(5), Nov. 6, 1978, 92 Stat. 2879, 2921-
    2923; Pub. L. 96-249, title I, Sec. 127(a)(1), (2)(A)-(C), May 26,
    1980, 94 Stat. 365, 366, as amended Pub. L. 96-611, Sec. 11(a)(1),
    Dec. 28, 1980, 94 Stat. 3573, and Pub. L. 98-369, div. A, title IV,
    Sec. 453(b)(5), July 18, 1984, 98 Stat. 820; Pub. L. 96-265, title
    IV, Sec. 408(a)-(2)(C), June 9, 1980, 94 Stat. 468, as amended Pub.
    L. 96-611, Sec. 11(a)(2)(A)-(B)(iii), Dec. 28, 1980, 94 Stat. 3573;
    Pub. L. 96-499, title III, Sec. 302(a), Dec. 5, 1980, 94 Stat.
    2604; Pub. L. 96-589, Sec. 3(c), Dec. 24, 1980, 94 Stat. 3401; Pub.
    L. 96-598, Sec. 3(a), Dec. 24, 1980, 94 Stat. 3487; Pub. L. 97-34,
    title VII, Sec. 701(a), Aug. 13, 1981, 95 Stat. 340; Pub. L. 97-
    248, title III, Secs. 356(a), (b)(1), 358(a), (b), Sept. 3, 1982,
    96 Stat. 641, 645, 646, 648; Pub. L. 97-258, Sec. 3(f)(4)-(6),
    Sept. 13, 1982, 96 Stat. 1064; Pub. L. 97-365, Secs. 7(a), (b),
    8(a)-(c)(1), Oct. 25, 1982, 96 Stat. 1752-1754; Pub. L. 97-452,
    Sec. 2(c)(4), Jan. 12, 1983, 96 Stat. 2478; Pub. L. 98-21, title I,
    Sec. 121(c)(3)(A), (B), Apr. 20, 1983, 97 Stat. 83; Pub. L. 98-369,
    div. A, title IV, Secs. 449(a), 453(a)-(b)(3), (6), div. B, title
    VI, Secs. 2651(k), 2653(b)(3), 2663(j)(5)(E), July 18, 1984, 98
    Stat. 818, 820, 1150, 1155, 1171; Pub. L. 98-378, Secs. 19(b),
    21(f)(1)-(4), Aug. 16, 1984, 98 Stat. 1322, 1325, 1326; Pub. L. 99-
    92, Sec. 8(h), Aug. 16, 1985, 99 Stat. 399; Pub. L. 99-335, title
    III, Sec. 310(a), (b), June 6, 1986, 100 Stat. 607, 608; Pub. L. 99-
    386, title II, Sec. 206(b), Aug. 22, 1986, 100 Stat. 823; Pub. L.
    99-514, title XIV, Sec. 1411(b), title XV, Sec. 1568(a), title
    XVIII, Sec. 1899A(53), Oct. 22, 1986, 100 Stat. 2715, 2764, 2961;
    Pub. L. 100-485, title VII, Sec. 701(b)(1), (2)(A), (B), Oct. 13,
    1988, 102 Stat. 2425, 2426; Pub. L. 100-647, title I, Secs.
    1012(bb)(3)(A), (B), 1014(e)(4), title VI, Sec. 6251, title VIII,
    Sec. 8008(c)(1), (2)(A), Nov. 10, 1988, 102 Stat. 3534, 3561, 3752,
    3786, 3787; Pub. L. 100-690, title VII, Secs. 7601(b)(1), (2),
    7602(c), (d)(2), Nov. 18, 1988, 102 Stat. 4504, 4508; Pub. L. 101-
    239, title VI, Sec. 6202(a)(1)(A), (B), title VII, Sec.
    7841(d)(1), Dec. 19, 1989, 103 Stat. 2226, 2227, 2428; Pub. L. 101-
    508, title IV, Sec. 4203(a)(2), title V, Sec. 5111(b)(1), (2),
    title VIII, Sec. 8051(a), title XI, Secs. 11101(d)(6), 11212(b)(3),
    11313(a), Nov. 5, 1990, 104 Stat. 1388-107, 1388-272, 1388-273,
    1388-349, 1388-405, 1388-431, 1388-455; Pub. L. 101-650, title III,
    Sec. 321, Dec. 1, 1990, 104 Stat. 5117; Pub. L. 102-568, title VI,
    Sec. 602(b), Oct. 29, 1992, 106 Stat. 4342; Pub. L. 103-66, title
    XIII, Secs. 13401(a), 13402(a), (b), 13403(a), (b), 13444(a),
    13561(a)(2), (e)(2)(B), Aug. 10, 1993, 107 Stat. 563-565, 570, 593,
    595; Pub. L. 103-182, title V, Sec. 522(a), (b), Dec. 8, 1993, 107
    Stat. 2161; Pub. L. 103-296, title I, Sec. 108(h)(6), title III,
    Sec. 311(b), Aug. 15, 1994, 108 Stat. 1487, 1525; Pub. L. 104-134,
    title III, Sec. 31001(g)(2), (i)(2), Apr. 26, 1996, 110 Stat. 1321-
    363, 1321-364; Pub. L. 104-168, title IV, Sec. 403(a), title IX,
    Sec. 902(a), title XII, Secs. 1206(a)-(b)(4), 1207, July 30, 1996,
    110 Stat. 1459, 1466, 1472, 1473; Pub. L. 104-188, title I, Sec.
    1704(t)(41), Aug. 20, 1996, 110 Stat. 1889; Pub. L. 104-193, title
    I, Sec. 110(l)(2), formerly (l)(3), (l)(4), (5), title III, Sec.
    316(g)(4), Aug. 22, 1996, 110 Stat. 2173, 2219, renumbered Pub. L.
    105-33, title V, Sec. 5514(a)(2), Aug. 5, 1997, 111 Stat. 620; Pub.
    L. 105-33, title IV, Sec. 4631(c)(2), title V, Sec. 5514(a)(1),
    title XI, Sec. 11024(b)(1)-(7), Aug. 5, 1997, 111 Stat. 486, 620,
    721, 722; Pub. L. 105-34, title IX, Sec. 976(c), title X, Secs.
    1023(a), 1026(a), (b)(1), title XII, Secs. 1201(b)(2), 1205(c)(1),
    (3), 1283(a), (b), Aug. 5, 1997, 111 Stat. 899, 923-925, 994, 998,
    1038; Pub. L. 105-65, title V, Sec. 542(b), Oct. 27, 1997, 111
    Stat. 1412; Pub. L. 105-206, title I, Sec. 1101(b), title III,
    Secs. 3702(a), (b), 3708(a), 3711(b), title VI, Secs. 6007(f)(4),
    6009(d), 6012(b)(2), (4), 6019(c), 6023(22), July 22, 1998, 112
    Stat. 696, 776-778, 781, 810, 812, 819, 823, 826; Pub. L. 105-277,
    div. J, title I, Sec. 1006, title IV, Secs. 4002(a), (h),
    4006(a)(1), (2), Oct. 21, 1998, 112 Stat. 2681-900, 2681-906, 2681-
    907, 2681-912; Pub. L. 106-170, title V, Sec. 521(a)(1), Dec. 17,
    1999, 113 Stat. 1925; Pub. L. 106-554, Sec. 1(a)(7) [title III,
    Secs. 304(a), 310(a), 313(c), 319(8)(B),(17)], Dec. 21, 2000, 114
    Stat. 2763, 2763A-632, 2763A-638, 2763A-643, 2763A-646, 2763A-647;
    Pub. L. 107-134, title II, Sec. 201(a)-(c)(8), Jan. 23, 2002, 115
    Stat. 2440-2444; Pub. L. 107-147, title IV, Sec. 416(c)(1), Mar. 9,
    2002, 116 Stat. 55; Pub. L. 107-210, div. A, title II, Sec.
    202(b)(1), (2), Aug. 6, 2002, 116 Stat. 961; Pub. L. 107-296, title
    XI, Sec. 1112(j), Nov. 25, 2002, 116 Stat. 2277; Pub. L. 107-330,
    title III, Sec. 306, Dec. 6, 2002, 116 Stat. 2827; Pub. L. 108-89,
    title II, Sec. 201(a), Oct. 1, 2003, 117 Stat. 1132; Pub. L. 108-
    173, title I, Secs. 101(e)(6), 105(e)(1)-(3), title VIII, Sec.
    811(c)(1)-(2)(B), title IX, Sec. 900(e)(3), Dec. 8, 2003, 117 Stat.
    2151, 2167, 2368, 2369, 2372; Pub. L. 108-311, title III, Secs.
    311(a), 317, 320(a), (b), title IV, Sec. 408(a)(24), Oct. 4, 2004,
    118 Stat. 1180-1182, 1192; Pub. L. 108-357, title IV, Sec.
    413(c)(27), Oct. 22, 2004, 118 Stat. 1509; Pub. L. 108-429, title
    II, Sec. 2004(a)(22), Dec. 3, 2004, 118 Stat. 2592; Pub. L. 109-
    135, title III, Sec. 305(a)(1), (b)(1), (c)(1), title IV, Secs.
    406(a), 412(rr)(3), (4), (yy), Dec. 21, 2005, 119 Stat. 2609, 2634,
    2640; Pub. L. 109-280, title XII, Sec. 1224(b)(1)-(3), Aug. 17,
    2006, 120 Stat. 1093; Pub. L. 109-432, div. A, title I, Sec.
    122(a)(1), (b)(1), (c)(1), title IV, Sec. 421(a), (b), Dec. 20,
    2006, 120 Stat. 2944, 2971, 2972.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      For definition of Canal Zone referred to in subsec. (b)(5), see
    section 3602(b) of Title 22, Foreign Relations and Intercourse.
      The Federal Rules of Criminal Procedure, referred to in subsecs.
    (h)(4)(D) and (i)(4)(A)(ii), are set out in the Appendix to Title
    18, Crimes and Criminal Procedure.
      The District of Columbia Retirement Protection Act of 1997,
    referred to in subsecs. (i)(7)(B)(i) and (l)(16), is subtitle A
    (Secs. 11001-11087) of title XI of Pub. L. 105-33, Aug. 5, 1997,
    111 Stat. 715, which amended this section and section 7213 of this
    title and enacted provisions set out as a note below. For complete
    classification of this Act to the Code, see Tables.
      The Census of Agriculture Act of 1997, referred to in subsec.
    (j)(5), is Pub. L. 105-113, Nov. 21, 1997, 111 Stat. 2274, which
    enacted section 2204g of Title 7, Agriculture, amended sections
    1991 and 2276 of Title 7 and section 9 of Title 13, Census,
    repealed section 142 of Title 13, and enacted provisions set out as
    a note under section 1991 of Title 7. For complete classification
    of this Act to the Code, see Short Title of 1997 Amendment note set
    out under section 2201 of Title 7 and Tables.
      The Social Security Act, referred to in subsecs. (l)(1)(A), (B),
    (5), (6)(A), (7), (8)(B), (12)(C)(ii)(I), (E)(i), (19)(A), (C),
    (20), (m)(6), (7), and (p)(4), is act Aug. 14, 1935, ch. 531, 49
    Stat. 620, as amended which is classified generally to chapter 7
    (Sec. 301 et seq.) of Title 42, The Public Health and Welfare.
    Parts A and D of title IV and parts A and B of title XVIII of the
    Act are classified generally to part A (Sec. 601 et seq.) and part
    D (Sec. 651 et seq.) of subchapter IV and part A (Sec. 1395c et
    seq.) and part B (Sec. 1395j et seq.) of subchapter XVIII,
    respectively, of chapter 7 of Title 42. Titles I, X, XIV, XVI, and
    XIX of the Act are classified generally to subchapters I (Sec. 301
    et seq.), X (Sec. 1201 et seq.), XIV (Sec. 1351 et seq.), XVI (1381
    et seq.), XVIII (Sec. 1395 et seq.), and XIX (Sec. 1396 et seq.),
    respectively, of chapter 7 of Title 42. Sections 232, 454, 1106,
    1131, 1141, 1143, 1616, 1818, 1839, 1860D-14, 1860D-31, and 1862 of
    the Act are classified to sections 432, 654, 1306, 1320b-1, 1320b-
    11, 1320b-13, 1382e, 1395i-2, 1395r, 1395w-114, 1395w-141, and
    1395y, respectively, of Title 42. For complete classification of
    this Act to the Code, see section 1305 of Title 42 and Tables.
      The Railroad Retirement Act, referred to in subsec. (l)(1)(C),
    probably means the Railroad Retirement Act of 1974, which is act
    Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93-445,
    title I, Sec. 101, Oct. 16, 1974, 88 Stat. 1305, and is classified
    generally to subchapter IV (Sec. 231 et seq.) of chapter 9 of Title
    45, Railroads. For further details and complete classification of
    this Act to the Code, see Codification note set out preceding
    section 231 of Title 45, section 231t of Title 45, and Tables.
      The Employee Retirement Income Security Act of 1974, referred to
    in subsec. (l)(2), is Pub. L. 93-406, Sept. 2, 1974, 88 Stat. 829,
    as amended. Titles I and IV of the Employee Retirement Income
    Security Act of 1974 are classified generally to subchapters I
    (Sec. 1001 et seq.) and IV (Sec. 1301 et seq.) of chapter 18 of
    Title 29, Labor. For complete classification of this Act to the
    Code, see Short Title note set out under section 1001 of Title 29
    and Tables.
      Section 212(a) of Pub. L. 93-66, referred to in subsec.
    (l)(7)(D)(iii), (vii), is set out as a note under section 1382 of
    Title 42, The Public Health and Welfare.
      The Food Stamp Act of 1977, referred to in subsec. (l)(7)(D)(vi),
    is Pub. L. 88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which
    is classified generally to chapter 51 (Sec. 2011 et seq.) of Title
    7, Agriculture. For complete classification of this Act to the
    Code, see Short Title note set out under section 2011 of Title 7
    and Tables.
      The Higher Education Act of 1965, referred to in subsecs.
    (l)(13)(C) and (m)(4)(A)(i), (ii)(I), (B)(i), (ii), is Pub. L. 89-
    329, Nov. 8, 1965, 79 Stat. 1219, as amended. Subpart 1 of part A
    of title IV of the Act is classified generally to subpart 1 (Sec.
    1070a et seq.) of part A of subchapter IV of chapter 28 of Title
    20, Education. Parts B, D, and E of title IV of the Act are
    classified to parts B (Sec. 1071 et seq.), C (Sec. 1087a et seq.),
    and D (Sec. 1087aa et seq.) of subchapter IV of chapter 28 of Title
    20, respectively. For complete classification of this Act to the
    Code, see Short Title note set out under section 1001 of Title 20
    and Tables.
      Section 3(a)(1) of the Migration and Refugee Assistance Act of
    1962, referred to in subsec. (m)(4)(A)(ii)(II), is classified to
    section 2602(a)(1) of Title 22, Foreign Relations and Intercourse.
      The Public Health Service Act, referred to in subsec. (m)(5), is
    act July 1, 1944, ch. 373, 58 Stat. 682, as amended. Part C and
    subparts I and II of part C of title VII of the Act were classified
    generally to part C (Sec. 294 et seq.) and subparts I (Sec. 294 et
    seq.) and II (Sec. 294m et seq.), respectively, of part C of
    subchapter V of chapter 6A of Title 42, The Public Health and
    Welfare, and were omitted in the general revision of subchapter V
    of chapter 6A by Pub. L. 102-408, title I, Sec. 102, Oct. 13, 1992,
    106 Stat. 1994. Pub. L. 102-408 enacted a new part C, relating to
    training in primary health care, which is classified to part C
    (Sec. 293j et seq.) of subchapter V of chapter 6A of Title 42. See
    subparts I (Sec. 292 et seq.) and II (Sec. 292q et seq.),
    respectively, of part A of revised subchapter V of chapter 6A of
    Title 42. Subpart II of part B of title VIII of such Act was
    redesignated part E of title VIII of such Act by Pub. L. 105-392,
    title I, Sec. 123(2), Nov. 13, 1998, 112 Stat. 3562, and is
    classified generally to part E (Sec. 297a et seq.) of subchapter VI
    of chapter 6A of Title 42. Section 737 of the Act was classified to
    section 294j of Title 42 and was omitted in the general revision of
    subchapter V by Pub. L. 102-408. Pub. L. 102-408 enacted a new
    section 737 of act July 1, 1944, relating to scholarships, which is
    classified to section 293a of Title 42. See section 292o(2) of
    Title 42. For complete classification of this Act to the Code, see
    Short Title note set out under section 201 of Title 42 and Tables.

-COD-
                               CODIFICATION                           
      Section 1224(b)(1) to (3) of Pub. L. 109-280, which directed the
    amendment of section 6103 without specifying the act to be amended,
    was executed to this section, which is section 6103 of the Internal
    Revenue Code of 1986, to reflect the probable intent of Congress.
    See 2006 Amendment notes below.

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (a)(2). Pub. L. 109-280, Sec. 1224(b)(1), inserted
    "or section 6104(c)" after "this section". See Codification note
    above.
      Subsec. (b)(5). Pub. L. 109-432, Sec. 421(a), reenacted heading
    without change and amended text of par. (5) generally. Prior to
    amendment, text read as follows: "The term 'State' means - 
        "(A) any of the 50 States, the District of Columbia, the
      Commonwealth of Puerto Rico, the Virgin Islands, the Canal Zone,
      Guam, American Samoa, and the Commonwealth of the Northern
      Mariana Islands, and
        "(B) for purposes of subsections (a)(2), (b)(4), (d)(1),
      (h)(4), and (p) any municipality - 
          "(i) with a population in excess of 250,000 (as determined
        under the most recent decennial United States census data
        available),
          "(ii) which imposes a tax on income or wages, and
          "(iii) with which the Secretary (in his sole discretion) has
        entered into an agreement regarding disclosure."
      Subsec. (d)(5)(B). Pub. L. 109-432, Sec. 122(a)(1), substituted
    "2007" for "2006".
      Subsec. (d)(6). Pub. L. 109-432, Sec. 421(b), added par. (6).
      Subsec. (i)(3)(C)(iv), (7)(E). Pub. L. 109-432, Sec. 122(b)(1),
    substituted "2007" for "2006".
      Subsec. (l)(13)(D). Pub. L. 109-432, Sec. 122(c)(1), substituted
    "2007" for "2006".
      Subsec. (p)(3)(A). Pub. L. 109-280, Sec. 1224(b)(2), inserted
    "and section 6104(c)" after "this section" in first sentence. See
    Codification note above.
      Subsec. (p)(4). Pub. L. 109-280, Sec. 1224(b)(3)(A), (C),
    inserted ", any appropriate State officer (as defined in section
    6104(c))," before "or any other person" in introductory provisions
    and ", an appropriate State officer (as defined in section
    6104(c))," after "including an agency" in two places in concluding
    provisions. See Codification note above.
      Subsec. (p)(4)(F)(i). Pub. L. 109-280, Sec. 1224(b)(3)(B),
    inserted "any appropriate State officer (as defined in section
    6104(c))," before "or any other person". See Codification note
    above.
      2005 - Subsec. (d)(5)(B). Pub. L. 109-135, Sec. 305(a)(1),
    substituted "December 31, 2006" for "December 31, 2005".
      Subsec. (i)(3)(C)(iv). Pub. L. 109-135, Sec. 305(b)(1),
    substituted "December 31, 2006" for "December 31, 2005".
      Subsec. (i)(7)(E). Pub. L. 109-135, Sec. 305(b)(1), substituted
    "December 31, 2006" for "December 31, 2005".
      Subsec. (i)(8)(A), (B)(i), (ii). Pub. L. 109-135, Sec.
    412(rr)(3), substituted "Government Accountability Office" for
    "General Accounting Office".
      Subsec. (l)(13)(D). Pub. L. 109-135, Sec. 305(c)(1), substituted
    "December 31, 2006" for "December 31, 2005".
      Subsec. (l)(17). Pub. L. 109-135, Sec. 406(a), substituted
    "subsection (f), (i)(8), or (p)" for "subsection (f), (i)(7), or
    (p)".
      Subsec. (p)(3)(C)(i). Pub. L. 109-135, Sec. 412(rr)(4),
    substituted "Government Accountability Office" for "General
    Accounting Office" in introductory provisions.
      Subsec. (p)(4). Pub. L. 109-135, Sec. 412(yy)(3), in concluding
    provisions, substituted "If the Secretary determines that any such
    agency, body, or commission, including an agency or any other
    person described in subsection (l)(16), (18), (19), or (20), or the
    Government Accountability Office or the Congressional Budget
    Office, has failed to, or does not, meet the requirements of this
    paragraph, he may, after any proceedings for review established
    under paragraph (7), take such actions as are necessary to ensure
    such requirements are met, including refusing to disclose returns
    or return information to such agency, body, or commission,
    including an agency or any other person described in subsection
    (l)(16), (18), (19), or (20), or the Government Accountability
    Office or the Congressional Budget Office, until he determines that
    such requirements have been or will be met." for "If the Secretary
    determines that any such agency, body, or commission, including an
    agency or any other person described in subsection (l)(16), (17),
    (19), or (20), or the Government Accountability Office or the
    Congressional Budget Office has failed to, or does not, meet the
    requirements of this paragraph, he may, after any proceedings for
    review established under paragraph (7), take such actions as are
    necessary to ensure such requirements are met, including refusing
    to disclose returns or return information to such agency, body, or
    commission, including an agency or any other person described in
    subsection (l)(16), (17), (19), or (20), or the Government
    Accountability Office or the Congressional Budget Office until he
    determines that such requirements have been or will be met." after
    "public record thereof."
      Pub. L. 109-135, Sec. 412(yy)(1), reenacted heading without
    change and amended introductory provisions generally. Prior to
    amendment, introductory provisions read as follows: "Any Federal
    agency described in subsection (h)(2), (h)(5), (i)(1), (2), (3),
    (5), or (7), (j)(1), (2), or (5), (k)(8), (l)(1), (2), (3), (5),
    (10), (11), (13), (14), or (17), or (o)(1), the Government
    Accountability Office, the Congressional Budget Office, or any
    agency, body, or commission described in subsection (d),
    (i)(3)(B)(i) or (7)(A)(ii), or (l)(6), (7), (8), (9), (12), (15),
    or (16) or any other person described in subsection (l)(16), (17),
    (19), or (20) shall, as a condition for receiving returns or return
    information - ".
      Pub. L. 109-135, Sec. 412(rr)(4), substituted "Government
    Accountability Office" for "General Accounting Office" wherever
    appearing.
      Subsec. (p)(4)(F)(i). Pub. L. 109-135, Sec. 412(yy)(2), amended
    cl. (i) generally. Prior to amendment, cl. (i) read as follows: "in
    the case of an agency, body, or commission described in subsection
    (d), (i)(3)(B)(i), or (l)(6), (7), (8), (9), or (16), or any other
    person described in subsection (l)(16), (17), (19), or (20) return
    to the Secretary such returns or return information (along with any
    copies made therefrom) or make such returns or return information
    undisclosable in any manner and furnish a written report to the
    Secretary describing such manner,".
      Subsec. (p)(5), (6)(B)(i). Pub. L. 109-135, Sec. 412(rr)(4),
    substituted "Government Accountability Office" for "General
    Accounting Office".
      2004 - Subsec. (d)(5). Pub. L. 108-311, Sec. 311(a), amended
    heading and text generally. Prior to amendment, text read as
    follows: "The Secretary shall disclose taxpayer identities and
    signatures for purposes of the demonstration project described in
    section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2)
    and (p)(4) and sections 7213 and 7213A shall not apply with respect
    to disclosures or inspections made pursuant to this paragraph."
      Subsec. (e)(1)(D)(iv) to (vi). Pub. L. 108-357, Sec. 413(c)(27),
    redesignated cls. (v) and (vi) as (iv) and (v), respectively, and
    struck out former cl. (iv) which read as follows: "if the
    corporation was a foreign personal holding company, as defined by
    section 552, any person who was a shareholder during any part of a
    period covered by such return if with respect to that period, or
    any part thereof, such shareholder was required under section 551
    to include in his gross income undistributed foreign personal
    holding company income of such company,".
      Subsec. (i)(3)(C)(iv). Pub. L. 108-311, Sec. 320(a), substituted
    "December 31, 2005" for "December 31, 2003".
      Subsec. (i)(7)(A)(v). Pub. L. 108-311, Sec. 320(b), added cl.
    (v).
      Subsec. (i)(7)(E). Pub. L. 108-311, Sec. 320(a), substituted
    "December 31, 2005" for "December 31, 2003".
      Subsec. (l)(13)(D). Pub. L. 108-311, Sec. 317, substituted
    "December 31, 2005" for "December 31, 2004".
      Subsec. (p)(4). Pub. L. 108-429, which directed the substitution
    of "or (18)" for "or (17)" after "any other person described in
    subsection (l)(16)" wherever appearing, could not be executed
    because the phrase "or (17)" did not appear subsequent to amendment
    by Pub. L. 108-173. See 2003 Amendment notes below.
      Pub. L. 108-311, Sec. 408(a)(24), which directed substitution of
    "subsection (l)(16) or (18)" for "subsection (l)(16) or (17)"
    wherever appearing, could not be executed because "subsection
    (l)(16) or (17)" did not appear subsequent to amendment by Pub. L.
    108-173. See 2003 Amendment note below.
      2003 - Subsec. (a)(3). Pub. L. 108-173, Sec. 811(c)(2)(A),
    substituted "(19), or (20)" for "or (19)".
      Pub. L. 108-173, Sec. 105(e)(2), substituted "(16), or (19)" for
    "or (16)".
      Subsec. (l)(7)(D)(ii). Pub. L. 108-173, Sec. 101(e)(6), inserted
    "or subsidies provided under section 1860D-14 of such Act" after
    "Social Security Act".
      Subsec. (l)(12)(B). Pub. L. 108-173, Sec. 900(e)(3)(A),
    substituted "Centers for Medicare & Medicaid Services" for "Health
    Care Financing Administration" in introductory provisions.
      Subsec. (l)(12)(C). Pub. L. 108-173, Sec. 900(e)(3)(B),
    substituted "Centers for Medicare & Medicaid Services" for "Health
    Care Financing Administration" in heading and introductory
    provisions.
      Subsec. (l)(13)(D). Pub. L. 108-89 substituted "December 31,
    2004" for "September 30, 2003".
      Subsec. (l)(19). Pub. L. 108-173, Sec. 105(e)(1), added par.
    (19).
      Subsec. (l)(20). Pub. L. 108-173, Sec. 811(c)(1), added par.
    (20).
      Subsec. (p)(4). Pub. L. 108-173, Sec. 811(c)(2)(B), substituted
    "(l)(16), (17), (19), or (20)" for "(l)(16), (17), or (19)"
    wherever appearing.
      Pub. L. 108-173, Sec. 105(e)(3), substituted "(l)(16), (17), or
    (19)" for "(l)(16) or (17)" wherever appearing.
      2002 - Subsec. (a)(2). Pub. L. 107-134, Sec. 201(c)(1), inserted
    "any local law enforcement agency receiving information under
    subsection (i)(7)(A)," after "State,".
      Subsec. (b)(11). Pub. L. 107-134, Sec. 201(c)(2), added par.
    (11).
      Subsec. (i)(3). Pub. L. 107-134, Sec. 201(c)(3), inserted "or
    terrorist" after "criminal" in heading.
      Subsec. (i)(3)(C). Pub. L. 107-134, Sec. 201(a), added subpar.
    (C).
      Subsec. (i)(4)(A). Pub. L. 107-134, Sec. 201(c)(4)(A), inserted
    "or (7)(C)" after "paragraph (1)" in introductory provisions.
      Subsec. (i)(4)(B). Pub. L. 107-134, Sec. 201(c)(4)(B),
    substituted "(3)(A) or (C), or (7)" for "or (3)(A)".
      Subsec. (i)(6). Pub. L. 107-134, Sec. 201(c)(5), substituted
    "(3)(A) or (C)" for "(3)(A)" and "(7), or (8)" for "or (7)".
      Subsec. (i)(7). Pub. L. 107-134, Sec. 201(b), added par. (7).
    Former par. (7) redesignated (8).
      Subsec. (i)(8). Pub. L. 107-134, Sec. 201(b), redesignated par.
    (7) as (8).
      Subsec. (i)(8)(A)(i). Pub. L. 107-296 substituted ", the Bureau
    of Alcohol, Tobacco, Firearms, and Explosives, Department of
    Justice, or the Tax and Trade Bureau, Department of the Treasury,"
    for "or the Bureau of Alcohol, Tobacco and Firearms".
      Subsec. (l)(7)(D). Pub. L. 107-330 substituted "September 30,
    2008" for "September 30, 2003" in second sentence of concluding
    provisions.
      Subsec. (l)(8). Pub. L. 107-147, Sec. 416(c)(1)(A), substituted
    "Federal, State, and local" for "State and local" in heading.
      Subsec. (l)(8)(A). Pub. L. 107-147, Sec. 416(c)(1)(B), inserted
    "Federal or" before "State or local".
      Subsec. (l)(18). Pub. L. 107-210, Sec. 202(b)(1), added par.
    (18).
      Subsec. (p)(3)(A). Pub. L. 107-210, Sec. 202(b)(2)(A),
    substituted "(17), or (18)" for "or (17)".
      Pub. L. 107-134, Sec. 201(c)(6)(A), substituted "(8)(A)(ii)" for
    "(7)(A)(ii)".
      Subsec. (p)(3)(C)(i). Pub. L. 107-134, Sec. 201(c)(6)(B),
    substituted "(i)(3)(B)(i) or (7)(A)(ii)" for "(i)(3)(B)(i)" in
    introductory provisions.
      Subsec. (p)(4). Pub. L. 107-210, Sec. 202(b)(2)(B), inserted "or
    (17)" after "any other person described in subsection (l)(16)"
    wherever appearing.
      Pub. L. 107-134, Sec. 201(c)(7)(A), in introductory provisions,
    substituted "(i)(1), (2), (3), (5), or (7)," for "(i)(1), (2), (3),
    or (5)," and "(i)(3)(B)(i) or (7)(A)(ii)," for "(i)(3)(B)(i),".
      Subsec. (p)(4)(F)(ii). Pub. L. 107-134, Sec. 201(c)(7)(B),
    substituted "(i)(1), (2), (3), (5) or (7)," for "(i)(1), (2), (3),
    or (5)," in introductory provisions.
      Subsec. (p)(6)(B)(i). Pub. L. 107-134, Sec. 201(c)(8),
    substituted "(i)(8)(A)(ii)" for "(i)(7)(A)(ii)".
      2000 - Subsec. (b)(2)(D). Pub. L. 106-554, Sec. 1(a)(7) [title
    III, Sec. 304(a)], added subpar. (D).
      Subsec. (e)(1)(D)(v). Pub. L. 106-554, Sec. 1(a)(7) [title III,
    Sec. 319(8)(B)], amended cl. (v) generally. Prior to amendment, cl.
    (v) read as follows: "if the corporation was an electing small
    business corporation under subchapter S of chapter 1, any person
    who was a shareholder during any part of the period covered by such
    return during which an election was in effect, or".
      Subsec. (j)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    310(a)(1)], added par. (6).
      Subsec. (k)(6). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(c)], substituted "certain" for "internal revenue" in heading
    and inserted "and an officer or employee of the Office of Treasury
    Inspector General for Tax Administration" after "internal revenue
    officer or employee" in text.
      Subsec. (p)(4). Pub. L. 106-554, Sec. 1(a)(7) [title III, Secs.
    310(a)(2)(A)(i), (iv), 319(17)(A)], in introductory provisions,
    inserted "the Congressional Budget Office," after "General
    Accounting Office,", struck out second comma after "(13)", and
    substituted "(7), (8), (9), (12), (15), or (16) or any other person
    described in subsection (l)(16) shall, as a condition" for "(7),
    (8), (9), (12), or (15) shall, as a condition", and in concluding
    provisions, inserted "or the Congressional Budget Office" after
    "General Accounting Office" in two places.
      Subsec. (p)(4)(E). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    310(a)(2)(A)(ii)], substituted "commission, the General Accounting
    Office, or the Congressional Budget Office" for "commission or the
    General Accounting Office".
      Subsec. (p)(4)(F)(ii). Pub. L. 106-554, Sec. 1(a)(7) [title III,
    Secs. 310(a)(2)(A)(iii), 319(17)(B)], struck out second comma after
    "(14)" and substituted "the General Accounting Office, or the
    Congressional Budget Office," for "or the General Accounting
    Office,".
      Subsec. (p)(5). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    310(a)(2)(B)], substituted "commissions, the General Accounting
    Office, and the Congressional Budget Office" for "commissions and
    the General Accounting Office".
      Subsec. (p)(6)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    310(a)(2)(C)], inserted "and the Congressional Budget Office" after
    "commissions".
      1999 - Subsec. (b)(2)(C). Pub. L. 106-170 added subpar. (C).
      1998 - Subsec. (d)(5). Pub. L. 105-206, Sec. 6009(d), substituted
    "section 976 of the Taxpayer Relief Act of 1997. Subsections (a)(2)
    and (p)(4) and sections 7213 and 7213A shall not apply with respect
    to disclosures or inspections made pursuant to this paragraph." for
    "section 967 of the Taxpayer Relief Act of 1997."
      Subsec. (e)(1)(A)(ii) to (iv). Pub. L. 105-206, Sec. 6007(f)(4),
    redesignated cls. (iii) and (iv) as (ii) and (iii), respectively,
    and struck out former cl. (ii) which read as follows: "if property
    transferred by that individual to a trust is sold or exchanged in a
    transaction described in section 644, the trustee or trustees,
    jointly or separately, of such trust to the extent necessary to
    ascertain any amount of tax imposed upon the trust by section
    644,".
      Subsec. (e)(6). Pub. L. 105-206, Sec. 6019(c), substituted "(5),
    (8), or (9)" for "or (5)".
      Subsec. (f)(5). Pub. L. 105-206, Sec. 3708(a), added par. (5).
      Subsec. (h)(4)(A). Pub. L. 105-206, Sec. 6023(22), inserted "if"
    before "the taxpayer is a party to".
      Subsec. (h)(5). Pub. L. 105-277, Sec. 4002(a), redesignated par.
    (5), relating to Internal Revenue Service Oversight Board, as (6).
      Pub. L. 105-206, Sec. 1101(b), added par. (5), relating to
    Internal Revenue Service Oversight Board.
      Subsec. (h)(6). Pub. L. 105-277, Sec. 4002(a), redesignated par.
    (5), relating to Internal Revenue Service Oversight Board, as (6).
      Subsec. (j)(5). Pub. L. 105-277, Sec. 4006(a)(1), added par. (5).
      Subsec. (k)(8), (9). Pub. L. 105-206, Sec. 6012(b)(2),
    redesignated par. (8), relating to disclosure of information to
    administer section 6311, as (9).
      Subsec. (l)(10). Pub. L. 105-206, Sec. 3711(b), in heading
    substituted "subsection (c), (d), or (e) of section 6402" for
    "section 6402(c) or 6402(d)" and in text substituted "(c), (d), or
    (e)" for "(c) or (d)" wherever appearing.
      Subsec. (l)(13)(D). Pub. L. 105-277, Sec. 1006, substituted
    "September 30, 2003" for "September 30, 1998".
      Subsec. (l)(17). Pub. L. 105-206, Sec. 3702(a), added par. (17).
      Subsec. (p)(3)(A). Pub. L. 105-277, Sec. 4002(h), inserted
    "(f)(5)," after "(c), (e),".
      Pub. L. 105-206, Sec. 6012(b)(4), provided that section
    1205(c)(3) of Pub. L. 105-34 shall be applied as if it struck "or
    (8)" and inserted "(8), or (9)". See 1997 Amendment note below.
      Pub. L. 105-206, Sec. 3702(b)(1), substituted "(16), or (17)" for
    "or (16)".
      Subsec. (p)(4). Pub. L. 105-277, Sec. 4006(a)(2), substituted
    "(j)(1), (2), or (5)" for "(j)(1) or (2)" in introductory
    provisions.
      Pub. L. 105-206, Sec. 3702(b)(2), substituted ", (14), or (17)"
    for "or (14)" in introductory provisions.
      Subsec. (p)(4)(F)(ii). Pub. L. 105-277, Sec. 4006(a)(2),
    substituted "(j)(1), (2), or (5)" for "(j)(1) or (2)".
      Pub. L. 105-206, Sec. 3702(b)(3), substituted ", (15), or (17)"
    for "or (15)".
      1997 - Subsec. (a)(3). Pub. L. 105-33, Sec. 11024(b)(2),
    substituted "(6), (12), or (16)" for "(6) or (12)".
      Subsec. (d)(5). Pub. L. 105-34, Sec. 976(c), added par. (5).
      Subsec. (e)(1)(A)(iv). Pub. L. 105-34, Sec. 1201(b)(2), struck
    out "or 59(j)" after "section 1(g)".
      Subsec. (h)(5), (6). Pub. L. 105-34, Sec. 1283(a), redesignated
    par. (6) as (5) and struck out heading and text of former par. (5).
    Text read as follows: "In connection with any judicial proceeding
    described in paragraph (4) to which the United States is a party,
    the Secretary shall respond to a written inquiry from an attorney
    of the Department of Justice (including a United States attorney)
    involved in such proceeding or any person (or his legal
    representative) who is a party to such proceeding as to whether an
    individual who is a prospective juror in such proceeding has or has
    not been the subject of any audit or other tax investigation by the
    Internal Revenue Service. The Secretary shall limit such response
    to an affirmative or negative reply to such inquiry."
      Subsec. (i)(7)(B)(i). Pub. L. 105-33, Sec. 11024(b)(3), inserted
    "or by a Trustee as defined in the District of Columbia Retirement
    Protection Act of 1997," after "(other than an agency referred to
    in subparagraph (A))".
      Subsec. (k)(8). Pub. L. 105-34, Sec. 1205(c)(1), added par. (8)
    relating to disclosure of information to administer section 6311.
      Pub. L. 105-34, Sec. 1026(a), added par. (8) relating to levies
    on certain government payments.
      Subsec. (l)(7)(D). Pub. L. 105-65 struck out at end "Clause (ix)
    shall not apply after September 30, 1998."
      Pub. L. 105-34, Sec. 1023(a), which directed amendment of subsec.
    (l)(7)(D)(viii) by striking "1998" and inserting "2003", was
    executed by substituting "2003" for "1998" after "Clause (viii)
    shall not apply after September 30," in concluding provisions to
    reflect the probable intent of Congress. The word "1998" did not
    appear in subsec. (l)(7)(D)(viii).
      Subsec. (l)(10). Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub.
    L. 104-193, Sec. 110(l)(4). See 1996 Amendment notes below.
      Subsec. (l)(12)(F). Pub. L. 105-33, Sec. 4631(c)(2), struck out
    heading and text of subpar. (F). Text read as follows:
    "Subparagraphs (A) and (B) shall not apply to - 
        "(i) any request made after September 30, 1998, and
        "(ii) any request made before such date for information
      relating to - 
          "(I) 1997 or thereafter in the case of subparagraph (A), or
          "(II) 1998 or thereafter in the case of subparagraph (B)."
      Subsec. (l)(16). Pub. L. 105-33, Sec. 11024(b)(1), added par.
    (16).
      Subsec. (p)(3)(A). Pub. L. 105-34, Sec. 1205(c)(3), which
    directed the substitution of "(6), or (8)" for "or (6)" was
    executed by substituting "(8), or (9)" for "or (8)". See 1998
    Amendment note above.
      Pub. L. 105-34, Sec. 1026(b)(1)(A), substituted "(6), or (8)" for
    "or (6)".
      Pub. L. 105-33, Sec. 11024(b)(4), substituted "(15), or (16)" for
    "or (15)".
      Subsec. (p)(4). Pub. L. 105-34, Sec. 1283(b), substituted
    "(h)(5)" for "(h)(6)" in introductory provisions and in subpar.
    (F)(ii).
      Pub. L. 105-34, Sec. 1026(b)(1)(B), inserted "(k)(8)," after
    "(j)(1) or (2)," in introductory provisions and in subpar. (F)(ii).
      Pub. L. 105-33, Sec. 11024(b)(7)(B)-(F), substituted "to such
    agency, body, or commission, including an agency or any other
    person described in subsection (l)(16)," for "to such agency, body,
    or commission", and ", (12)(B), or (16)" for "or (12)(B)", and
    inserted "or any person including an agent described in subsection
    (l)(16)," before "this paragraph shall", "or other person" before
    "(except that", and "or any person including an agent described in
    subsection (l)(16)," before "any report". Amendments were executed
    to provisions following subpar. (F)(iii) to reflect the probable
    intent of Congress, notwithstanding directory language directing
    amendment of "section 6103(p)(4)(F) in the matter following clause
    (iii)".
      Pub. L. 105-33, Sec. 11024(b)(7)(A), which directed amendment of
    "section 6103(p)(4)(F) in the matter following clause (iii)" by
    inserting after "any such agency, body or commission" and before
    the words "for the General Accounting Office" the words ",
    including an agency or any other person described in subsection
    (l)(16)," was executed by making the insertion after "any such
    agency, body, or commission" and before "or the General Accounting
    Office" in concluding provisions following subpar. (F)(iii) to
    reflect the probable intent of Congress.
      Pub. L. 105-33, Sec. 11024(b)(5), which directed substitution of
    "(12), or (16), or any other person described in subsection
    (l)(16)" for "or (12)" in introductory provisions, could not be
    executed because the words "or (12)" did not appear subsequent to
    amendment by Pub. L. 104-168, Sec. 1206(b)(3)(C). See 1996
    Amendments note below.
      Pub. L. 105-33, Sec. 5514(a)(1), repealed Pub. L. 104-193, Sec.
    110(l)(5). See 1996 Amendments note below.
      Subsec. (p)(4)(F)(i). Pub. L. 105-33, Sec. 11024(b)(6),
    substituted "(9), or (16), or any other person described in
    subsection (l)(16)" for "or (9),".
      1996 - Subsec. (a)(3). Pub. L. 104-193, Sec. 316(g)(4)(B)(i),
    substituted "paragraph (6) or (12) of subsection (l)" for
    "(l)(12)".
      Subsec. (c). Pub. L. 104-168, Sec. 1207, substituted "request for
    or consent to such disclosure" for "written request for or consent
    to such disclosure".
      Subsec. (e)(1)(A)(iv). Pub. L. 104-188, Sec. 1704(t)(41),
    substituted "section 1(g) or 59(j)" for "section 1(i) or 59(j)".
      Subsec. (e)(8). Pub. L. 104-168, Sec. 403(a), added par. (8).
      Subsec. (e)(9). Pub. L. 104-168, Sec. 902(a), added par. (9).
      Subsec. (i)(8). Pub. L. 104-168, Sec. 1206(b)(1), struck out par.
    (8) which read as follows:
      "(8) Disclosure of returns filed under section 6050i. - The
    Secretary may, upon written request, disclose returns filed under
    section 6050I to officers and employees of any Federal agency whose
    official duties require such disclosure for the administration of
    Federal criminal statutes not related to tax administration."
      Subsec. (l)(3)(C). Pub. L. 104-134, Sec. 31001(i)(2), reenacted
    heading without change and amended text generally. Prior to
    amendment, text read as follows: "For purposes of this paragraph,
    the term 'included Federal loan program' means any program - 
        "(i) under which the United States or a Federal agency makes,
      guarantees, or insures loans, and
        "(ii) with respect to which there is in effect a determination
      by the Director of the Office of Management and Budget (which has
      been published in the Federal Register) that the application of
      this paragraph to such program will substantially prevent or
      reduce future delinquencies under such program."
      Subsec. (l)(6)(B). Pub. L. 104-193, Sec. 316(g)(4)(A), added
    subpar. (B). Former subpar. (B) redesignated (C).
      Subsec. (l)(6)(C). Pub. L. 104-193, Sec. 316(g)(4)(B)(ii),
    reenacted heading without change and amended text generally. Prior
    to amendment, text read as follows: "The Secretary shall disclose
    return information under subparagraph (A) only for purposes of, and
    to the extent necessary in, establishing and collecting child
    support obligations from, and locating, individuals owing such
    obligations."
      Pub. L. 104-193, Sec. 316(g)(4)(A), redesignated subpar. (B) as
    (C).
      Subsec. (l)(7)(D)(i). Pub. L. 104-193, Sec. 110(l)(2), formerly
    Sec. 110(l)(3), as renumbered by Pub. L. 105-33, Sec. 5514(a)(2),
    substituted "a State program funded" for "aid to families with
    dependent children provided under a State plan approved".
      Subsec. (l)(10). Pub. L. 104-193, Sec. 110(l)(4)(A), which
    directed substitution of "(c), (d), or (e)" for "(c) or (d)"
    wherever appearing, was repealed by Pub. L. 105-33, Sec.
    5514(a)(1).
      Subsec. (l)(10)(A). Pub. L. 104-134, Sec. 31001(g)(2), inserted
    "and to officers and employees of the Department of the Treasury in
    connection with such reduction" after "6402" in introductory
    provisions.
      Subsec. (l)(10)(B). Pub. L. 104-193, Sec. 110(l)(4)(B), which
    directed insertion, at end, of "Any return information disclosed
    with respect to section 6402(e) shall only be disclosed to officers
    and employees of the State agency requesting such information.",
    was repealed by Pub. L. 105-33, Sec. 5514(a)(1).
      Subsec. (l)(15). Pub. L. 104-168, Sec. 1206(a), added par. (15).
      Subsec. (p)(3)(A). Pub. L. 104-168, Sec. 1206(b)(2), substituted
    "or (7)(A)(ii)" for "(7)(A)(ii), or (8)" and "(14), or (15)" for
    "or (14)".
      Subsec. (p)(4). Pub. L. 104-193, Sec. 316(g)(4)(B)(iii),
    substituted "paragraph (6)(A) or (12)(B) of subsection (l)" for
    "subsection (l)(12)(B)" in provisions following subpar. (F)(iii).
      Pub. L. 104-193, Sec. 110(l)(5), which directed substitution, in
    introductory provisions, of "(9), (10), or (12)" for "(9), or (12)"
    and "(5)" for "(5), (10)", was repealed by Pub. L. 105-33, Sec.
    5514(a)(1).
      Pub. L. 104-168, Sec. 1206(b)(3)(B), which directed amendment of
    introductory provisions of par. (4) by substituting "(i)(3)(B)(i),"
    for "(i)(3)(B)(i), or (8)", was executed by making the substitution
    for "(i)(3)(B)(i) or (8)" to reflect the probable intent of
    Congress.
      Pub. L. 104-168, Sec. 1206(b)(3)(A), (C), substituted "or (5)"
    for "(5), or (8)" and "(9), (12), or (15)" for "(9), or (12)" in
    introductory provisions.
      Subsec. (p)(4)(F)(ii). Pub. L. 104-168, Sec. 1206(b)(4),
    substituted "or (5)" for "(5), or (8)" and "(14), or (15)" for "or
    (14)".
      1994 - Subsec. (l)(5). Pub. L. 103-296, Sec. 311(b), substituted
    "for the purpose of - " for "for the purpose of", inserted subpar.
    (A) designation, substituted "program; or" for "program.", and
    added subpar. (B).
      Pub. L. 103-296, Sec. 108(h)(6), substituted "Social Security
    Administration" for "Department of Health and Human Services" in
    heading and "Commissioner of Social Security" for "Secretary of
    Health and Human Services" in text.
      1993 - Subsec. (d)(4). Pub. L. 103-66, Sec. 13444(a), added par.
    (4).
      Subsec. (l)(7). Pub. L. 103-66, Sec. 13403(b), inserted ", or
    certain housing assistance programs" after "Code" in heading.
      Subsec. (l)(7)(D). Pub. L. 103-66, Secs. 13401(a), 13403(a)(4),
    in closing provisions, substituted "September 30, 1998" for
    "September 30, 1997" in second sentence and inserted at end "Clause
    (ix) shall not apply after September 30, 1998."
      Subsec. (l)(7)(D)(ix). Pub. L. 103-66, Sec. 13403(a)(1)-(3),
    added cl. (ix).
      Subsec. (l)(12)(B)(i). Pub. L. 103-66, Sec. 13561(a)(2)(A),
    inserted ", above an amount (if any) specified by the Secretary of
    Health and Human Services," after "section 3401(a))".
      Subsec. (l)(12)(B)(ii). Pub. L. 103-66, Sec. 13561(a)(2)(B),
    inserted ", above an amount (if any) specified by the Secretary of
    Health and Human Services," after "wages".
      Subsec. (l)(12)(E)(ii). Pub. L. 103-66, Sec. 13561(e)(2)(B),
    amended heading and text of cl. (ii) generally. Prior to amendment,
    text read as follows: "The term 'group health plan' means - 
        "(I) any group health plan (as defined in section 5000(b)(1)),
      and
        "(II) any large group health plan (as defined in section
      5000(b)(2))."
      Subsec. (l)(12)(F)(i). Pub. L. 103-66, Sec. 13561(a)(2)(C)(i),
    substituted "1998" for "1995".
      Subsec. (l)(12)(F)(ii)(I). Pub. L. 103-66, Sec.
    13561(a)(2)(C)(ii), substituted "1997" for "1994".
      Subsec. (l)(12)(F)(ii)(II). Pub. L. 103-66, Sec.
    13561(a)(2)(C)(iii), substituted "1998" for "1995".
      Subsec. (l)(13). Pub. L. 103-66, Sec. 13402(a), added par. (13).
      Subsec. (l)(14). Pub. L. 103-182, Sec. 522(a), added par. (14).
      Subsec. (m)(4). Pub. L. 103-66, Sec. 13402(b)(1), amended par.
    heading generally, substituting "Individuals who owe an overpayment
    of Federal Pell grants or who have defaulted on student loans
    administered by the Department of Education" for "Individuals who
    have defaulted on student loans administered by the Department of
    Education".
      Subsec. (m)(4)(A). Pub. L. 103-66, Sec. 13402(b)(1), amended
    heading and text subpar. (A) generally. Prior to amendment, text
    read as follows: "Upon written request by the Secretary of
    Education, the Secretary may disclose the mailing address of any
    taxpayer who has defaulted on a loan - 
        "(i) made under part B or E of title IV of the Higher Education
      Act of 1965, or
        "(ii) made pursuant to section 3(a)(1) of the Migration and
      Refugee Assistance Act of 1962 to a student at an institution of
      higher education,
    for use only by officers, employees, or agents of the Department of
    Education for purposes of locating such taxpayer for purposes of
    collecting such loan."
      Subsec. (m)(4)(B)(i). Pub. L. 103-66, Sec. 13402(b)(2)(A),
    substituted "under part B or D" for "under part B".
      Subsec. (m)(4)(B)(ii). Pub. L. 103-66, Sec. 13402(b)(2)(B),
    substituted "under subpart 1 of part A, or part D or E, of title
    IV" for "under part E of title IV".
      Subsec. (p)(3)(A). Pub. L. 103-182, Sec. 522(b), substituted
    "(13), or (14)" for "or (13)".
      Pub. L. 103-66, Sec. 13402(b)(3)(A), substituted "(11), (12), or
    (13), (m)" for "(11), or (12), (m)".
      Subsec. (p)(4). Pub. L. 103-182, Sec. 522(b), substituted "(13),
    or (14)" for "or (13)" in introductory provisions.
      Pub. L. 103-66, Sec. 13402(b)(3)(B)(i), substituted "(10), (11),
    or (13)," for "(10), or (11)," in introductory provisions.
      Subsec. (p)(4)(F)(ii). Pub. L. 103-182, Sec. 522(b), substituted
    "(13), or (14)" for "or (13)".
      Pub. L. 103-66, Sec. 13402(b)(3)(B)(ii), substituted "(11), (12),
    or (13)," for "(11), or (12),".
      1992 - Subsec. (l)(7)(D). Pub. L. 102-568, Sec. 602(b)(1),
    substituted "September 30, 1997" for "September 30, 1992" in
    concluding provisions.
      Subsec. (l)(7)(D)(viii)(II), (III). Pub. L. 102-568, Sec.
    602(b)(2), substituted "1315" for "415" in subcl. (II) and
    "sections 1710(a)(1)(I), 1710(a)(2), 1710(b), and 1712(a)(2)(B)"
    for "section 610(a)(1)(I), 610(a)(2), 610(b), and 612(a)(2)(B)" in
    subcl. (III).
      1990 - Subsec. (e)(1)(A)(iv). Pub. L. 101-508, Sec. 11101(d)(6),
    which directed the substitution of "section 1(g)" for "section
    1(j)", could not be executed because "section 1(j)" did not appear
    in text after amendment by Pub. L. 100-647, Sec. 1014(e)(4). See
    1988 Amendment note below.
      Subsec. (k)(7). Pub. L. 101-508, Sec. 11212(b)(3), added par.
    (7).
      Subsec. (l)(7). Pub. L. 101-508, Sec. 8051(a), substituted ", the
    Food Stamp Act of 1977, or title 38, United States Code" for "or
    the Food Stamp Act of 1977" in heading and added cl. (viii) and
    concluding provisions at end of subpar. (D).
      Subsec. (l)(12)(F). Pub. L. 101-508, Sec. 4203(a)(2), substituted
    "September 30, 1995" for "September 30, 1991" in cl. (i), "1994"
    for "1990" in cl. (ii)(I), and "1995" for "1991" in cl. (ii)(II).
      Subsec. (m)(7). Pub. L. 101-508, Sec. 5111(b)(1), added par. (7).
      Subsec. (n). Pub. L. 101-508, Sec. 11313(a), substituted "the
    programming" for "and the programming" and inserted "and the
    providing of other services,".
      Subsec. (p)(4). Pub. L. 101-508, Sec. 5111(b)(2), which directed
    the substitution of "paragraph (2), (4), (6), or (7) of subsection
    (m)" for "subsection (m)(2), (4), or (6)" in the provisions of par.
    (4) "following subparagraph (f)(iii)", was executed by making the
    substitution in the provisions following subpar. (F)(iii), to
    reflect the probable intent of Congress.
      1989 - Subsec. (a)(3). Pub. L. 101-239, Sec. 6202(a)(1)(B)(i),
    inserted "(l)(12)," after "subsection (e)(1)(D)(iii),".
      Subsec. (d)(1). Pub. L. 101-239, Sec. 7841(d)(1), struck out
    "45," after "32, 44,".
      Subsec. (l)(12). Pub. L. 101-239, Sec. 6202(a)(1)(A), added par.
    (12).
      Subsec. (p)(3)(A). Pub. L. 101-239, Sec. 6202(a)(1)(B)(ii),
    substituted "(11), or (12)" for "or (11)".
      Subsec. (p)(4). Pub. L. 101-239, Sec. 6202(a)(1)(B)(v), inserted
    "or which receives any information under subsection (l)(12)(B) and
    which discloses any such information to any agent" after "address
    to any agency" in penultimate sentence.
      Pub. L. 101-239, Sec. 6202(a)(1)(B)(iii), substituted "(9), or
    (12) shall" for "or (9) shall" in introductory provisions.
      Subsec. (p)(4)(F)(ii). Pub. L. 101-239, Sec. 6202(a)(1)(B)(iv),
    substituted "(11), or (12)" for "or (11)".
      1988 - Subsec. (b)(5)(A). Pub. L. 100-647, Sec. 1012(bb)(3)(B),
    substituted "and the Commonwealth of the Northern Mariana Islands"
    for "the Commonwealth of the Northern Mariana Islands, the Republic
    of the Marshall Islands, the Federated States of Micronesia, and
    the Republic of Palau".
      Subsec. (b)(5)(B)(i). Pub. L. 100-647, Sec. 6251, substituted
    "250,000" for "2,000,000".
      Subsec. (d). Pub. L. 100-690, Sec. 7602(d)(2), amended subsec.
    (d) heading generally, inserting "and State and local law
    enforcement agencies" after "officials".
      Subsec. (d)(3). Pub. L. 100-690, Sec. 7602(c), added par. (3).
      Subsec. (e)(1)(A)(iv). Pub. L. 100-647, Sec. 1014(e)(4),
    substituted "section 1(i) or 59(j)" for "section 1(j)".
      Subsec. (i)(8). Pub. L. 100-690, Sec. 7601(b)(1), added par. (8).
      Subsec. (k)(4). Pub. L. 100-647, Sec. 1012(bb)(3)(A), substituted
    "or other convention or bilateral agreement" and "such convention
    or bilateral agreement" for "or other convention" and "such
    convention", respectively.
      Subsec. (l)(10). Pub. L. 100-485, Sec. 701(b)(1), amended par.
    (10) generally. Prior to amendment, par. (10) read as follows:
      "(A) Return information from internal revenue service. - The
    Secretary may, upon receiving a written request, disclose to
    officers and employees of an agency seeking a reduction under
    section 6402(c) or 6402(d) - 
        "(i) the fact that a reduction has been made or has not been
      made under such subsection with respect to any person;
        "(ii) the amount of such reduction; and
        "(iii) taxpayer identifying information of the person against
      whom a reduction was made or not made.
      "(B) Restriction on use of disclosed information. - Any officers
    and employees of an agency receiving return information under
    subparagraph (A) shall use such information only for the purposes
    of, and to the extent necessary in, establishing appropriate agency
    records or in the defense of any litigation or administrative
    procedure ensuing from reduction made under section 6402(c) or
    section 6402(d)."
      Subsec. (l)(11), (12). Pub. L. 100-485, Sec. 701(b)(2)(A),
    redesignated former par. (12) as (11) and struck out former par.
    (11) which related to disclosure of certain information to State
    agencies seeking a reduction under section 6402(c) and restricted
    use of that information.
      Subsec. (m)(6). Pub. L. 100-647, Sec. 8008(c)(1), added par. (6).
      Subsec. (p)(3)(A). Pub. L. 100-690, Sec. 7601(b)(2)(A),
    substituted ", (7)(A)(ii), or (8)" for "or (7)(A)(ii)".
      Pub. L. 100-485, Sec. 701(b)(2)(B), substituted "(10), or (11)"
    for "(10), (11), or (12)".
      Subsec. (p)(4). Pub. L. 100-690, Sec. 7601(b)(2)(B), in
    introductory provisions substituted "(5), or (8)" for "or (5)" and
    "(i)(3)(B)(i) or (8)" for "(i)(3)(B)(i),".
      Pub. L. 100-647, Sec. 8008(c)(2)(A)(ii), (iii), in concluding
    provisions substituted "(m)(2), (4), or (6)" for "(m)(2) or (4)"
    and inserted at end "For purposes of applying this paragraph in any
    case to which subsection (m)(6) applies, the term 'return
    information' includes related blood donor records (as defined in
    section 1141(h)(2) of the Social Security Act)."
      Pub. L. 100-485, Sec. 701(b)(2)(B), substituted "(10), or (11)"
    for "(10), (11), or (12)" in introductory provisions.
      Subsec. (p)(4)(F)(i). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i)(I),
    substituted "manner," for "manner; and".
      Subsec. (p)(4)(F)(ii). Pub. L. 100-690, Sec. 7601(b)(2)(C),
    substituted "(5), or (8)" for "or (5)".
      Pub. L. 100-485, Sec. 701(b)(2)(B), substituted "(10), or (11)"
    for "(10), (11), or (12)".
      Subsec. (p)(4)(F)(iii). Pub. L. 100-647, Sec. 8008(c)(2)(A)(i),
    added cl. (iii).
      1986 - Subsec. (b)(5). Pub. L. 99-514, Sec. 1568(a)(1), amended
    par. (5) generally. Prior to amendment, par. (5) read as follows:
    "The term 'State' means any of the 50 States, the District of
    Columbia, the Commonwealth of Puerto Rico, the Virgin Islands, the
    Canal Zone, Guam, American Samoa, the Commonwealth of the Northern
    Mariana Islands, and the Trust Territory of the Pacific Islands."
      Subsec. (b)(10). Pub. L. 99-514, Sec. 1568(a)(2), added par.
    (10).
      Subsec. (e)(1)(A)(iv). Pub. L. 99-514, Sec. 1411(b), added cl.
    (iv).
      Subsec. (l)(7)(D)(v). Pub. L. 99-514, Sec. 1899A(53), substituted
    "this title" for "this Code".
      Subsec. (l)(12). Pub. L. 99-335, Sec. 310(a), added par. (12).
      Subsec. (p)(3)(A). Pub. L. 99-335, Sec. 310(b)(1), substituted
    "(10), (11), or (12)" for "(10), or (11)".
      Subsec. (p)(4). Pub. L. 99-335, Sec. 310(b)(2), substituted
    "(10), (11), or (12)" for "(10), or (11)" in provisions preceding
    subpar. (A) and in subpar. (F)(ii).
      Subsec. (p)(5). Pub. L. 99-386 substituted "year" for "quarter".
      1985 - Subsec. (m)(4). Pub. L. 99-92, Sec. 8(h)(1), inserted
    "administered by the Department of Education" in heading.
      Subsec. (m)(5). Pub. L. 99-92, Sec. 8(h)(2), added par. (5).
      1984 - Subsec. (a)(2). Pub. L. 98-369, Sec. 2651(k)(2),
    substituted ", any local child support enforcement agency, or any
    local agency administering a program listed in subsection
    (l)(7)(D)" for "or of any local child support enforcement agency".
      Subsec. (d)(1). Pub. L. 98-369, Sec. 449(a), substituted "44, 45,
    51" for "44, 51".
      Subsec. (l)(5). Pub. L. 98-369, Sec. 2663(j)(5)(E), substituted
    "Secretary of Health and Human Services" for "Secretary of Health,
    Education, and Welfare" in heading and text.
      Subsec. (l)(6)(A)(i). Pub. L. 98-378, Sec. 19(b)(1), inserted
    "social security account number (or numbers, if the individual
    involved has more than one such number),".
      Subsec. (l)(7). Pub. L. 98-369, Sec. 2651(k)(1), substituted
    provisions relating to information disclosure to Federal, State and
    local agencies administering programs under the Social Security Act
    or the Food Stamp Act of 1977 for former provisions which related
    to information disclosure by the Social Security Administration to
    the Department of Agriculture and State food stamp agencies.
      Pub. L. 98-369, Sec. 453(b)(5), amended directory language of
    Pub. L. 96-249, Sec. 127(a)(1). See 1980 Amendment note below.
      Subsec. (l)(8). Pub. L. 98-369, Sec. 453(b)(6), directed that the
    par. (7) added by Pub. L. 96-265 be redesignated as par. (8). See
    1980 Amendment note below.
      Subsec. (l)(8)(A). Pub. L. 98-378, Sec. 19(b)(2), substituted
    "social security account numbers, net earnings" for "net earnings".
      Subsec. (l)(9). Pub. L. 98-369, Sec. 453(a), added par. (9).
      Subsec. (l)(10). Pub. L. 98-369, Sec. 2653(b)(3)(A), added par.
    (10).
      Subsec. (l)(11). Pub. L. 98-378, Sec. 21(f)(1), added par. (11).
      Subsec. (p)(3)(A). Pub. L. 98-378, Sec. 21(f)(2), substituted
    "(10), or (11)" for "or (10)".
      Pub. L. 98-369, Sec. 2653(b)(3)(B)(i), substituted "(9), or (10)"
    for "or (9)".
      Pub. L. 98-369, Sec. 453(b)(1), which directed that "(5), (7),
    (8), or (9)" be substituted for "(5), or (7)", was executed by
    substituting "(5), (7), (8), or (9)" for "(5), (7), or (8)" to
    reflect the probable intent of Congress.
      Subsec. (p)(4). Pub. L. 98-378, Sec. 21(f)(3), substituted "(10),
    or (11)" for "or (10)" in provisions preceding subpar. (A).
      Pub. L. 98-369, Sec. 2653(b)(3)(B)(ii), substituted "(l)(1), (2),
    (3), (5), or (10)" for "(l)(1), (2), (3), or (5)" in provisions
    preceding subpar. (A).
      Pub. L. 98-369, Sec. 453(b)(2), which directed that "(7), (8), or
    (9)" be substituted for "or (7)" in provisions preceding subpar.
    (A), was executed by substituting "(7), (8), or (9)" for "(7), or
    (8)" to reflect the probable intent of Congress.
      Subsec. (p)(4)(F)(i). Pub. L. 98-369, Sec. 453(b)(3), which
    directed that "(l)(6), (7), (8), or (9)" be substituted for "(l)(6)
    or (7)", was executed by substituting "(l)(6), (7), (8), or (9)"
    for "(l)(6), (7), or (8)" to reflect the probable intent of
    Congress.
      Subsec. (p)(4)(F)(ii). Pub. L. 98-378, Sec. 21(f)(4), substituted
    "(10), or (11)" for "or (10)".
      Pub. L. 98-369, Sec. 2653(b)(3)(B)(iii), substituted "(l)(1),
    (2), (3), (5), or (10)" for "(l)(1), (2), (3), or (5)".
      1983 - Subsec. (h)(6). Pub. L. 98-21, Sec. 121(c)(3)(A), added
    par. (6).
      Subsec. (m)(2). Pub. L. 97-452 substituted "sections 3711, 3717,
    and 3718 of title 31" for "section 3 of the Federal Claims
    Collection Act of 1966 (31 U.S.C. 952)", wherever appearing.
      Subsec. (p)(4). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted
    "(h)(6)," after "(h)(2)," in introductory provisions.
      Subsec. (p)(4)(F)(ii). Pub. L. 98-21, Sec. 121(c)(3)(B), inserted
    "(h)(6)," after "(h)(2),".
      1982 - Subsec. (a)(3). Pub. L. 97-365, Sec. 8(c)(1), substituted
    "paragraph (2) or (4)(B) of subsection (m)" for "subsection
    (m)(4)(B)".
      Subsec. (i)(1) to (5). Pub. L. 97-248, Sec. 356(a), added pars.
    (1) to (5). Former pars. (1) to (5) were struck out.
      Subsec. (i)(6). Pub. L. 97-248, Sec. 356(a), added par. (6).
    Former par. (6) redesignated (7).
      Subsec. (i)(7). Pub. L. 97-258, Sec. 3(f)(4), substituted
    "section 713 of title 31, United States Code" for "section 117 of
    the Budget and Accounting Procedures Act of 1950 (31 U.S.C. 67)" in
    subpar. (A)(i). Notwithstanding the directory language that
    amendment be made to subsec. (i)(6), the amendment was executed to
    subsec. (i)(7) to reflect the probable intent of Congress and the
    intervening redesignation of subsec. (i)(6) as (i)(7) by Pub. L. 97-
    248.
      Pub. L. 97-248, Secs. 356(a), 358(a), (b), redesignated former
    par. (6) as (7) and, in par. (7) as so redesignated, substituted
    "subparagraph (C)" for "subparagraph (B)" in subpar. (A), added
    subpar. (B), redesignated former subpar. (B) as (C), and in subpar.
    (C) as so redesignated substituted "subparagraph (A) or (B)" for
    "subparagraph (A)".
      Subsec. (l)(3). Pub. L. 97-365, Sec. 7(a), substituted provisions
    relating to the disclosure to heads of Federal agencies
    administering Federal loan programs whether or not an applicant for
    a loan under such program has a tax delinquent account, for
    provisions which related to disclosure of returns and return
    information to Privacy Protection Study Commission.
      Subsec. (l)(4)(A)(ii). Pub. L. 97-258, Sec. 3(f)(5), substituted
    "section 330 of title 31, United States Code" for "section 3 of the
    Act of July 7, 1884 (23 Stat. 258; 31 U.S.C. 1026)".
      Subsec. (m)(2). Pub. L. 97-365, Sec. 8(a), designated existing
    provisions as subpar. (A), inserted reference to exception provided
    by subpar. (B) and substituted "disclose the mailing address of a
    taxpayer for use by officers, employees, or agents of a Federal
    agency for purposes of locating such taxpayer" for "disclose the
    mailing address of a taxpayer to officers and employees of an
    agency personally and directly engaged in, and solely for their use
    in, preparation for any administrative or judicial proceeding (or
    investigation which may result in such a proceeding)", and added
    subpar. (B).
      Pub. L. 97-258, Sec. 3(f)(6), substituted "section 3711 of title
    31, United States Code" for "section 3 of the Federal Claims
    Collection Act of 1966".
      Subsec. (p)(3)(A). Pub. L. 97-248, Sec. 356(b)(1)(A), substituted
    "(7)(A)(ii)" for "(6)(A)(ii)".
      Subsec. (p)(3)(C)(i). Pub. L. 97-365, Sec. 7(b)(1), substituted
    "(l)(6)" for "(l)(3) or (6)".
      Pub. L. 97-248, Sec. 356(b)(1)(B), inserted ", (i)(3)(B)(i),"
    after "described in subsection (d)".
      Subsec. (p)(3)(C)(i)(II). Pub. L. 97-248, Sec. 356(b)(1)(C),
    inserted "or otherwise" after "such requests".
      Subsec. (p)(4). Pub. L. 97-365, Sec. 7(b)(2), substituted
    "(l)(1), (2), (3)," for "(l)(1), (2)," and "(l)(6)," for "(l)(3),
    (6)," in introductory provisions, and in subpar. (F)(ii)
    substituted "(l)(1), (2), (3), or (5), or (o)(1)," for "(l)(1),
    (2), or (5), or (o)(1), the commission described in subsection
    (l)(3)".
      Pub. L. 97-365, Sec. 8(b), inserted last sentence providing that
    in the case of any agency which receives any mailing address under
    subsection (m)(2) or (4) and which discloses any such mailing
    address to any agent, this paragraph shall apply to such agency and
    each such agent (except that, in the case of an agent, any report
    to the Secretary or other action with respect to the Secretary
    shall be made or taken through such agency).
      Pub. L. 97-248, Sec. 356(b)(1)(D), (E), substituted "(i)(1), (2),
    (3), or (5)" for "(i)(1), (2), or (5)" wherever appearing, and
    inserted ", (i)(3)(B)(i)," after "(d)" wherever appearing.
      Subsec. (p)(6)(B)(i). Pub. L. 97-248, Sec. 356(b)(1)(F),
    substituted "subsection (i)(7)(A)(ii)" for "subsection
    (i)(6)(A)(ii)".
      1981 - Subsec. (b)(2). Pub. L. 97-34 inserted prohibition against
    disclosure of methods for selection of tax returns for audit.
      1980 - Subsec. (d). Pub. L. 96-598 designated existing provision
    as par. (1), inserted heading "In general" and in text substituted
    "to receive the returns" for "to receive the return", and added
    par. (2).
      Subsec. (e)(4). Pub. L. 96-589, Sec. 3(c)(1), added par. (4).
    Former par. (4), relating to public inspection of returns of
    persons whose property was in the hands of a trustee in bankruptcy
    or receiver, was struck out.
      Subsec. (e)(5). Pub. L. 96-589, Sec. 3(c)(1), added par. (5).
    Former par. (5) redesignated (6).
      Subsec. (e)(6). Pub. L. 96-589, Sec. 3(c)(1), (2), redesignated
    former par. (5) as (6), and in par. (6) as so redesignated,
    inserted reference to par. (5). Former par. (6) redesignated (7).
      Subsec. (e)(7). Pub. L. 96-589, Sec. 3(c)(1), redesignated former
    par. (6) as (7).
      Subsec. (l)(7). Pub. L. 96-249, Sec. 127(a)(1), as amended by
    Pub. L. 96-611, Sec. 11(a)(1), and Pub. L. 98-369, Sec. 453(b)(5),
    added par. (7). Paragraph as originally enacted by Pub. L. 96-249
    was designated subsec. (i)(7), but was redesignated subsec. (l)(7)
    through amendment by Pub. L. 96-611 and Pub. L. 98-369.
      Subsec. (l)(8). Pub. L. 96-265, Sec. 408(a)(1), as amended by
    Pub. L. 96-611, Sec. 11(a)(2)(A), added par. (8). Paragraph as
    originally enacted by Pub. L. 96-265 was designated (7), but was
    redesignated (8) through the amendment by Pub. L. 96-611.
      Subsec. (m)(4)(A). Pub. L. 96-499 substituted references to
    Secretary of Education for references to Commissioner of Education,
    designated existing provisions in part as cl. (i) and, as so
    designated, inserted reference to part B of title IV of the Higher
    Education Act of 1965, added cl. (ii), and provided that such
    disclosures were for use only by officers, employees, or agents of
    the Department of Education.
      Subsec. (m)(4)(B). Pub. L. 96-499 substituted references to
    Secretary of Education for references to Commissioner of Education,
    designated existing provisions in part as cl. (ii), and added cl.
    (i).
      Subsec. (p)(3)(A). Pub. L. 96-265, Sec. 408(a)(2)(A), as amended
    by Pub. L. 96-611, Sec. 11(a)(2)(B)(i), substituted "(l)(1),
    (4)(B), (5), (7), or (8)" for "(l)(1), (4)(B), (5), or (7)".
    Section 408(a)(2)(A) of Pub. L. 96-265 was amended by Pub. L. 96-
    611 to reflect the redesignations of subsec. (l)(7) and (8) by
    Pub. L. 96-611.
      Pub. L. 96-249, Sec. 127(a)(2)(A), substituted "(l)(1), (4)(B),
    (5), or (7)" for "(l)(1) or (4)(B) or (5)".
      Subsec. (p)(4). Pub. L. 96-265, Sec. 408(a)(2)(B), as amended by
    Pub. L. 96-611, Sec. 11(a)(2)(B)(ii), substituted "(l)(3), (6),
    (7), or (8)" for "(l)(3), (6), or (7)" in introductory provisions.
    Section 408(a)(2)(B) of Pub. L. 96-265 was amended by Pub. L. 96-
    611 to reflect the redesignations of subsec. (l)(7) and (8) by
    Pub. L. 96-611.
      Pub. L. 96-249, Sec. 127(a)(2)(B), substituted "(l)(3), (6), or
    (7)" for "(l)(3) or (6)" in provisions preceding subpar. (A).
      Subsec. (p)(4)(F)(i). Pub. L. 96-265, Sec. 408(a)(2)(C), as
    amended by Pub. L. 96-611, Sec. 11(a)(2)(B)(iii), substituted
    "(l)(6), (7), or (8)" for "(l)(6) or (7)". Section 408(a)(2)(C) of
    Pub. L. 96-265 was amended by Pub. L. 96-611 to reflect the
    redesignations of subsec. (l)(7) and (8) by Pub. L. 96-611.
      Pub. L. 96-249, 127(a)(2)(C), substituted "(l)(6) or (7)" for
    "(l)(6)".
      1978 - Subsec. (a)(3). Pub. L. 95-600, Sec. 701(bb)(1)(B),
    inserted ", subsection (m)(4)(B)," after "subsection
    (e)(1)(D)(iii)".
      Subsec. (d). Pub. L. 95-600, Sec. 701(bb)(2), inserted "31,"
    after "21, 23, 24,".
      Subsec. (h)(2). Pub. L. 95-600, Sec. 503(a), substituted "In a
    matter involving tax administration, a" for "A", "officers and
    employees" for "attorneys" after "open to inspection by or
    disclosure to", inserted "any proceeding before a Federal grand
    jury or" after "for their use in", and struck out "in a matter
    involving tax administration" after "or any Federal or State
    court".
      Subsec. (h)(2)(A). Pub. L. 95-600, Sec. 503(b)(1), substituted
    "the proceeding" for "such proceeding" and inserted "or the
    proceeding arose out of, or in connection with, determining the
    taxpayer's civil or criminal liability, or the collection of such
    civil liability in respect of any tax imposed under this title".
      Subsec. (h)(4)(A). Pub. L. 95-600, Sec. 503(b)(2), substituted
    "the taxpayer is a party to the proceeding, or the proceeding arose
    out of, or in connection with, determining the taxpayer's civil or
    criminal liability, or the collection of such civil liability, in
    respect of any tax imposed under this title" for "if the taxpayer
    is a party to such proceeding".
      Subsec. (i)(2), (3). Pub. L. 95-600, Sec. 701(bb)(3), (4),
    inserted provisions relating to name and address of taxpayer not
    being treated as return information.
      Subsec. (k)(4). Pub. L. 95-600, Sec. 701(bb)(5), struck out
    reference to income tax in heading and inserted provisions relating
    to gift and estate tax and exchange of tax information.
      Subsec. (m). Pub. L. 95-600, Sec. 701(bb)(1)(A), reenacted pars.
    (1) to (3) without change and added par. (4).
      1977 - Subsec. (m). Pub. L. 95-210 changed the statement in the
    existing provisions describing the Secretary's authority by
    substituting provisions that the Secretary "may disclose" for
    provisions under which the Secretary was "authorized to disclose",
    inserted headings at beginning of existing pars. (1) and (2), and
    added par. (3).
      1976 - Pub. L. 94-455 among other changes, substituted provisions
    treating income tax returns as public records and allowing
    inspection only under regulation approved by the President except
    in certain enumerated situations for provisions treating return
    information as confidential and not subject to disclosure except in
    limited situations and inserted provisions defining "return" and
    "return information" and provisions prohibiting tax information
    from being furnished by the Internal Revenue Service to another
    agency unless the other agency establishes procedures for
    safeguarding the information it receives.
      Subsec. (g). Pub. L. 94-202 added subsec. (g) relating to
    disclosure of information to Secretary of Health, Education, and
    Welfare.
      1974 - Subsec. (g). Pub. L. 93-406 added subsec. (g) relating to
    disclosure of information with respect to deferred compensation
    plans.
      1966 - Pub. L. 89-713 substituted "disclosure of information as
    to persons filing income tax returns" for "lists of taxpayers" in
    section catchline and, in subsec. (f), substituted provisions
    authorizing the furnishing to an inquirer of the information as to
    whether or not a person has filed an income tax return in a
    designated internal revenue district for a particular taxable year
    for provisions directing the preparation of lists containing the
    name and post-office address of each person making an income tax
    return in an internal revenue district to be made available for
    public inspection in the office of the principal internal revenue
    officer for the internal revenue district in which the return was
    filed.
      1965 - Subsec. (a)(2). Pub. L. 89-44 substituted "B and C" for
    "B, C, and D".
      1964 - Subsec. (a)(2). Pub. L. 88-563 inserted reference to
    chapter 41.

-CHANGE-
                              CHANGE OF NAME                          
      Words "magistrate judge" substituted for "magistrate" wherever
    appearing in subsec. (i) pursuant to section 321 of Pub. L. 101-
    650, set out as a note under section 631 of Title 28, Judiciary
    and Judicial Procedure.

-MISC2-
                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Pub. L. 109-432, div. A, title I, Sec. 122(a)(2), Dec. 20, 2006,
    120 Stat. 2944, provided that: "The amendment made by paragraph (1)
    [amending this section] shall apply to disclosures after December
    31, 2006."
      Pub. L. 109-432, div. A, title I, Sec. 122(b)(2), Dec. 20, 2006,
    120 Stat. 2944, provided that: "The amendments made by paragraph
    (1) [amending this section] shall apply to disclosures after
    December 31, 2006."
      Pub. L. 109-432, div. A, title I, Sec. 122(c)(2), Dec. 20, 2006,
    120 Stat. 2944, provided that: "The amendment made by paragraph (1)
    [amending this section] shall apply to requests made after December
    31, 2006."
      Pub. L. 109-432, div. A, title IV, Sec. 421(c), Dec. 20, 2006,
    120 Stat. 2972, provided that: "The amendments made by this section
    [amending this section] shall apply to disclosures made after
    December 31, 2006."
      Pub. L. 109-280, title XII, Sec. 1224(c), Aug. 17, 2006, 120
    Stat. 1093, provided that: "The amendments made by this section
    [amending this section and sections 6104, 7213, 7213A, and 7431 of
    this title] shall take effect on the date of the enactment of this
    Act [Aug. 17, 2006] but shall not apply to requests made before
    such date."

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Pub. L. 109-135, title III, Sec. 305(a)(2), Dec. 21, 2005, 119
    Stat. 2609, provided that: "The amendment made by paragraph (1)
    [amending this section] shall apply to disclosures after December
    31, 2005."
      Pub. L. 109-135, title III, Sec. 305(b)(2), Dec. 21, 2005, 119
    Stat. 2609, provided that: "The amendments made by paragraph (1)
    [amending this section] shall apply to disclosures after December
    31, 2005."
      Pub. L. 109-135, title III, Sec. 305(c)(2), Dec. 21, 2005, 119
    Stat. 2609, provided that: "The amendment made by paragraph (1)
    [amending this section] shall apply to requests made after December
    31, 2005."
      Pub. L. 109-135, title IV, Sec. 406(b), Dec. 21, 2005, 119 Stat.
    2634, provided that: "The amendment made by this section [amending
    this section] shall take effect as if included in section 201 of
    the Victims of Terrorism Tax Relief Act of 2001 [Pub. L. 107-134]."

                     EFFECTIVE DATE OF 2004 AMENDMENTS                 
      Amendment by Pub. L. 108-357 applicable to disclosures of return
    or return information with respect to taxable years beginning after
    Dec. 31, 2004, see section 413(d)(2) of Pub. L. 108-357, set out as
    an Effective and Termination Dates of 2004 Amendments note under
    section 1 of this title.
      Pub. L. 108-311, title III, Sec. 311(b), Oct. 4, 2004, 118 Stat.
    1181, provided that: "The amendment made by this section [amending
    this section] shall take effect on the date of the enactment of
    this Act [Oct. 4, 2004]."
      Pub. L. 108-311, title III, Sec. 320(c), Oct. 4, 2004, 118 Stat.
    1182, provided that:
      "(1) In general. - The amendments made by subsection (a)
    [amending this section] shall apply to disclosures on or after the
    date of the enactment of this Act [Oct. 4, 2004].
      "(2) Subsection (b). - The amendment made by subsection (b)
    [amending this section] shall take effect as if included in section
    201 of the Victims of Terrorism Tax Relief Act of 2001 [Pub. L. 107-
    134]."

                     EFFECTIVE DATE OF 2003 AMENDMENT                 
      Pub. L. 108-89, title II, Sec. 201(b), Oct. 1, 2003, 117 Stat.
    1132, provided that: "The amendment made by subsection (a)
    [amending this section] shall apply to requests made after
    September 30, 2003."

                     EFFECTIVE DATE OF 2002 AMENDMENTS                 
      Amendment by Pub. L. 107-296 effective 60 days after Nov. 25,
    2002, see section 4 of Pub. L. 107-296, set out as an Effective
    Date note under section 101 of Title 6, Domestic Security.
      Pub. L. 107-147, title IV, Sec. 416(c)(2), Mar. 9, 2002, 116
    Stat. 55, provided that: "The amendments made by this subsection
    [amending this section] shall take effect on the date of the
    enactment of this Act [Mar. 9, 2002]."
      Pub. L. 107-134, title II, Sec. 201(d), Jan. 23, 2002, 115 Stat.
    2444, provided that: "The amendments made by this section [amending
    this section and sections 6105 and 7213 of this title] shall apply
    to disclosures made on or after the date of the enactment of this
    Act [Jan. 23, 2002]."

                     EFFECTIVE DATE OF 2000 AMENDMENT                 
      Amendment by section 1(a)(7) [title III, Sec. 304(a)] of Pub. L.
    106-554 effective Dec. 21, 2000, see section 1(a)(7) [title III,
    Sec. 304(d)] of Pub. L. 106-554, set out as a note under section
    6110 of this title.
      Amendment by section 1(a)(7) [title III, Sec. 313(c)] of Pub. L.
    106-554 effective as if included in the provisions of the Internal
    Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-
    206, to which such amendment relates, see section 1(a)(7) [title
    III, Sec. 313(f)] of Pub. L. 106-554, set out as a note under
    section 6015 of this title.

                     EFFECTIVE DATE OF 1999 AMENDMENT                 
      Pub. L. 106-170, title V, Sec. 521(a)(3), Dec. 17, 1999, 113
    Stat. 1925, provided that: "The amendments made by this subsection
    [amending this section and section 6110 of this title] shall take
    effect on the date of the enactment of this Act [Dec. 17, 1999]."

                     EFFECTIVE DATE OF 1998 AMENDMENTS                 
      Amendment by section 4002(a), (h) of Pub. L. 105-277 effective as
    if included in the provision of the Internal Revenue Service
    Restructuring and Reform Act of 1998, Pub. L. 105-206, to which
    such amendment relates, see section 4002(k) of Pub. L. 105-277, set
    out as a note under section 1 of this title.
      Pub. L. 105-277, div. J, title IV, Sec. 4006(a)(3), Oct. 21,
    1998, 112 Stat. 2681-912, provided that: "The amendments made by
    this subsection [amending this section] shall apply to requests
    made on or after the date of the enactment of this Act [Oct. 21,
    1998]."
      Amendment by section 1101(b) of Pub. L. 105-206 effective July
    22, 1998, see section 1101(d) of Pub. L. 105-206, set out as a note
    under section 7802 of this title.
      Pub. L. 105-206, title III, Sec. 3702(c), July 22, 1998, 112
    Stat. 777, provided that: "The amendments made by this section
    [amending this section] shall apply to requests made by the
    Archivist of the United States after the date of the enactment of
    this Act [July 22, 1998]."
      Pub. L. 105-206, title III, Sec. 3708(b), July 22, 1998, 112
    Stat. 779, provided that: "The amendment made by this section
    [amending this section] shall take effect on the date of the
    enactment of this Act [July 22, 1998]."
      Pub. L. 105-206, title III, Sec. 3711(d), July 22, 1998, 112
    Stat. 781, provided that: "The amendments made by this section
    [amending this section and section 6402 of this title] (other than
    subsection (d)) shall apply to refunds payable under section 6402
    of the Internal Revenue Code of 1986 after December 31, 1999."
      Pub. L. 105-206, title VI, Sec. 6019(d), July 22, 1998, 112 Stat.
    823, provided that: "The amendments made by this section [amending
    this section and section 6104 of this title] shall take effect on
    the date of the enactment of this Act [July 22, 1998]."
      Amendment by section 6023(22) of Pub. L. 105-206 effective July
    22, 1998, see section 6023(32) of Pub. L. 105-206, set out as a
    note under section 34 of this title.
      Amendment by sections 6007(f)(4), 6009(d), and 6012(b)(2), (4) of
    Pub. L. 105-206 effective, except as otherwise provided, as if
    included in the provisions of the Taxpayer Relief Act of 1997, Pub.
    L. 105-34, to which such amendment relates, see section 6024 of
    Pub. L. 105-206, set out as a note under section 1 of this title.

                     EFFECTIVE DATE OF 1997 AMENDMENTS                 
      Section 1023(b) of Pub. L. 105-34 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [Aug. 5, 1997]."
      Section 1026(c) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section and section 552a of
    Title 5, Government Organization and Employees] shall apply to
    levies issued after the date of the enactment of this Act [Aug. 5,
    1997]."
      Amendment by section 1201(b)(2) of Pub. L. 105-34 applicable to
    taxable years beginning after Dec. 31, 1997, see section 1201(c) of
    Pub. L. 105-34, set out as a note under section 59 of this title.
      Section 1205(d) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section and sections 6311 and
    7431 of this title] shall take effect on the day 9 months after the
    date of the enactment of this Act [Aug. 5, 1997]."
      Section 1283(c) of Pub. L. 105-34 provided that: "The amendments
    made by this section [amending this section] shall apply to
    judicial proceedings commenced after the date of the enactment of
    this Act [Aug. 5, 1997]."
      Amendment by section 5514(a)(1), (2) of Pub. L. 105-33 effective
    as if included in section 110 of the Personal Responsibility and
    Work Opportunity Reconciliation Act of 1996, Pub. L. 104-193, at
    the time such section 110 became law, see section 5518(c) of Pub.
    L. 105-33, set out as a note under section 51 of this title.
      Amendment by section 11024(b)(1)-(7) of Pub. L. 105-33 effective
    Oct. 1, 1997, except as otherwise provided in title XI of Pub. L.
    105-33, see section 11721 of Pub. L. 105-33, set out as a note
    under section 4246 of Title 18, Crimes and Criminal Procedure.

                     EFFECTIVE DATE OF 1996 AMENDMENTS                 
      Amendment by section 110(l)(2), (4), (5) of Pub. L. 104-193
    effective July 1, 1997, with transition rules relating to State
    options to accelerate such date, rules relating to claims, actions,
    and proceedings commenced before such date, rules relating to
    closing out of accounts for terminated or substantially modified
    programs and continuance in office of Assistant Secretary for
    Family Support, and provisions relating to termination of
    entitlement under AFDC program, see section 116 of Pub. L. 104-193,
    as amended, set out as an Effective Date note under section 601 of
    Title 42, The Public Health and Welfare.
      For effective date of amendment by section 316(g)(4) of Pub. L.
    104-193, see section 395(a)-(c) of Pub. L. 104-193, set out as a
    note under section 654 of Title 42.
      Section 403(b) of Pub. L. 104-168 provided that: "The amendment
    made by this section [amending this section] shall apply to
    requests made after the date of the enactment of this Act [July 30,
    1996]."
      Section 902(b) of Pub. L. 104-168 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [July 30, 1996]."
      Section 1206(c) of Pub. L. 104-168 provided that: "The amendments
    made by this section [amending this section and section 7213 of
    this title] shall take effect on the date of the enactment of this
    Act [July 30, 1996]."

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Amendment by section 108(h)(6) of Pub. L. 103-296 effective Mar.
    31, 1995, see section 110(a) of Pub. L. 103-296, set out as a note
    under section 401 of Title 42, The Public Health and Welfare.
      Section 311(c) of Pub. L. 103-296 provided that: "The amendments
    made by this section [amending this section and section 1306 of
    Title 42, The Public Health and Welfare] shall apply with respect
    to requests for information made after the date of the enactment of
    this Act [Aug. 15, 1994]."

                     EFFECTIVE DATE OF 1993 AMENDMENTS                 
      Section 522(c)(1) of Pub. L. 103-182 provided that: "The
    amendments made by this section [amending this section] shall take
    effect on the date the Agreement [North American Free Trade
    Agreement] enters into force with respect to the United States
    [Jan. 1, 1994]."
      Section 13401(b) of Pub. L. 103-66 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [Aug. 10, 1993]."
      Section 13402(c) of Pub. L. 103-66 provided that: "The amendments
    made by this section [amending this section] shall take effect on
    the date of the enactment of this Act [Aug. 10, 1993]."
      Section 13403(c) of Pub. L. 103-66 provided that: "The amendments
    made by this section [amending this section] shall take effect on
    the date of the enactment of this Act [Aug. 10, 1993]."
      Section 13444(b) of Pub. L. 103-66 provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendment made by subsection (a) [amending this section] shall take
    effect on the date one year after the date of the enactment of this
    Act [Aug. 10, 1993].
      "(2) Special rule. - The amendment made by subsection (a) shall
    take effect on the date 2 years after the date of the enactment of
    this Act in the case of any State if it is established to the
    satisfaction of the Secretary of the Treasury that - 
        "(A) under the law of such State as in effect on the date of
      the enactment of this Act, it is impossible for such State to
      enter into an agreement meeting the requirements of section
      6103(d)(4)(B) of the Internal Revenue Code of 1986 (as added by
      subsection (a)), and
        "(B) it is likely that such State will enter into such an
      agreement during the extension period under this paragraph."

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Section 4203(d) of Pub. L. 101-508, as amended by Pub. L. 103-
    432, title I, Sec. 151(c)(8), Oct. 31, 1994, 108 Stat. 4436,
    provided that: "The amendments made [by] this section [amending
    this section and section 1395y of Title 42, The Public Health and
    Welfare] shall take effect on the date of the enactment of this Act
    [Nov. 5, 1990] and the amendment made by subsection (a)(2)(B)
    [amending this section] shall apply to requests made on or after
    such date."
      [Section 151(c)(8) of Pub. L. 103-432 provided that the amendment
    made by that section to section 4203(d) of Pub. L. 101-508, set out
    above, is effective as if included in the enactment of Pub. L. 101-
    508.]
      Amendment by section 11101(d)(6) of Pub. L. 101-508 applicable to
    taxable years beginning after Dec. 31, 1990, see section 11101(e)
    of Pub. L. 101-508, set out as a note under section 1 of this
    title.
      Amendment by section 11212(b)(3) of Pub. L. 101-508 effective
    Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out
    as a note under section 4081 of this title.
      Section 11313(b) of Pub. L. 101-508 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [Nov. 5, 1990]."

                     EFFECTIVE DATE OF 1989 AMENDMENT                 
      Section 6202(a)(1)(D) of Pub. L. 101-239 provided that: "The
    amendments made by this paragraph [amending this section and
    section 7213 of this title] shall take effect on the date of the
    enactment of this Act [Dec. 19, 1989]."

                     EFFECTIVE DATE OF 1988 AMENDMENTS                 
      Section 7601(b)(3) of Pub. L. 100-690, as amended by Pub. L. 101-
    647, title XXXIII, Sec. 3302(a), Nov. 29, 1990, 104 Stat. 4917,
    provided that: "The amendments made by this subsection [amending
    this section] shall apply to requests made on or after the date of
    the enactment of this Act [Nov. 18, 1988], but disclosures may be
    made pursuant to such amendments only during the 4-year period
    beginning on such date."
      Section 7602(e) of Pub. L. 100-690 provided that: "The amendments
    made by this section [enacting section 7624 of this title and
    amending this section and section 7809 of this title] shall apply
    to information first provided more than 90 days after the date of
    the enactment of this Act [Nov. 18, 1988]."
      Section 1012(bb)(3)(C) of Pub. L. 100-647 provided that: "The
    amendments made by this paragraph [amending this section] shall
    take effect on the date of the enactment of the Tax Reform Act of
    1986 [Oct. 22, 1986]."
      Amendment by section 1014(e)(4) of Pub. L. 100-647 effective,
    except as otherwise provided, as if included in the provision of
    the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment
    relates, see section 1019(a) of Pub. L. 100-647, set out as a note
    under section 1 of this title.
      Section 701(b)(3) of Pub. L. 100-485 provided that:
      "(A) In general. - The amendments made by this subsection
    [amending this section and section 7213 of this title] shall take
    effect on the date of the enactment of this Act [Oct. 13, 1988].
      "(B) Special rule. - Nothing in section 2653(c) of the Deficit
    Reduction Act of 1984 [Pub. L. 98-369, 26 U.S.C. 6402 note] shall
    be construed to limit the application of paragraph (10) of section
    6103(l) of the Internal Revenue Code of 1986 (as amended by this
    subsection)."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 1411(b) of Pub. L. 99-514 applicable to
    taxable years beginning after Dec. 31, 1986, see section 1411(c) of
    Pub. L. 99-514, set out as a note under section 1 of this title.
      Section 1568(b) of Pub. L. 99-514 provided that: "The amendments
    made by this section [amending this section] shall take effect on
    the date of the enactment of this Act [Oct. 22, 1986]."

                     EFFECTIVE DATE OF 1985 AMENDMENT                 
      Amendment by Pub. L. 99-92 effective Oct. 1, 1985, see section
    10(a) of Pub. L. 99-92, set out as a note under section 296k of
    Title 42, The Public Health and Welfare.

                     EFFECTIVE DATE OF 1984 AMENDMENTS                 
      Section 21(g) of Pub. L. 98-378, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
    amendments made by this section [amending this section, sections
    6402 and 7213 of this title, and sections 654 and 664 of Title 42,
    The Public Health and Welfare] shall apply with respect to refunds
    payable under section 6402 of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954] after December 31, 1985."
      Section 449(b) of Pub. L. 98-369 provided that: "The amendment
    made by subsection (a) [amending this section] shall take effect on
    the date of the enactment of this Act [July 18, 1984]."
      Amendment by section 453(a)-(b)(3), (6) of Pub. L. 98-369
    effective on first day of first calendar month which begins more
    than 90 days after July 18, 1984, see section 456(a) of Pub. L. 98-
    369, set out as an Effective Date note under section 5101 of this
    title.
      Amendment by section 2651(k) of Pub. L. 98-369 effective July 18,
    1984, see section 2651(l)(1) of Pub. L. 98-369, set out as an
    Effective Date note under section 1320b-7 of Title 42, The Public
    Health and Welfare.
      Amendment by section 2653(b)(3) of Pub. L. 98-369 applicable to
    refunds payable under section 6402 of this title after Dec. 31,
    1985, see section 2653(c) of Pub. L. 98-369, as amended, set out as
    a note under section 6402 of this title.
      Amendment by section 2663(j)(5)(E) of Pub. L. 98-369 effective
    July 18, 1984, but not to be construed as changing or affecting any
    right, liability, status or interpretation which existed (under the
    provisions of law involved) before that date, see section 2664(b)
    of Pub. L. 98-369, set out as a note under section 401 of Title 42,
    The Public Health and Welfare.

                     EFFECTIVE DATE OF 1983 AMENDMENT                 
      Amendment by Pub. L. 98-21 applicable to benefits received after
    Dec. 31, 1983, in taxable years ending after such date, except for
    any portion of a lump-sum payment of social security benefits
    received after Dec. 31, 1983, if the generally applicable payment
    date for such portion was before Jan. 1, 1984, see section 121(g)
    of Pub. L. 98-21, set out as an Effective Date note under section
    86 of this title.

                     EFFECTIVE DATE OF 1982 AMENDMENTS                 
      Section 7(c) of Pub. L. 97-365 provided that: "The amendments
    made by this section [amending this section] shall apply in the
    case of loan applications made after September 30, 1982."
      Section 8(d) of Pub. L. 97-365 provided that: "The amendments
    made by this section [amending this section and section 7213 of
    this title] shall take effect on the date of the enactment of this
    Act [Oct. 25, 1982]."
      Section 356(c) of Pub. L. 97-248 provided that: "The amendments
    made by this section [amending this section and section 7213 of
    this title] shall take effect on the day after the date of the
    enactment of this Act [Sept. 3, 1982]."
      Section 358(c) of Pub. L. 97-248 provided that: "The amendments
    made by this section [amending this section] shall take effect on
    the day after the date of the enactment of this Act [Sept. 3,
    1982]."

                     EFFECTIVE DATE OF 1981 AMENDMENT                 
      Section 701(b) of Pub. L. 97-34 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    disclosures after July 19, 1981."

                     EFFECTIVE DATE OF 1980 AMENDMENTS                 
      Section 11(a)(3) of Pub. L. 96-611 provided that: "The amendment
    made by paragraph (1) [amending section 127(a)(1) of Pub. L. 96-
    249, which amended this section] shall take effect on May 26, 1980
    and the amendments made by paragraph (2) [amending section
    408(a)(1), (2) of Pub. L. 96-265, which amended this section and
    section 7213 of this title] shall take effect on June 9, 1980."
      Section 3(b) of Pub. L. 96-598 provided that: "The amendment made
    by this section [amending this section] shall take effect on the
    date of the enactment of this Act [Dec. 24, 1980]."
      Amendment by Pub. L. 96-589 applicable to bankruptcy cases
    commencing more than 90 days after Dec. 24, 1980, see section 7(b)
    of Pub. L. 96-589, set out as a note under section 108 of this
    title.
      Section 302(c) of Pub. L. 96-499 provided that: "The amendments
    made by subsections (a) and (b) of this section [amending this
    section and section 7213 of this title] shall take effect on the
    date of the enactment of this Act [Dec. 5, 1980]."
      Section 408(a)(3) of Pub. L. 96-265 provided that: "The
    amendments made by this subsection [amending this section and
    section 7213 of this title] shall take effect on the date of the
    enactment of this Act [June 9, 1980]."
      Section 127(a)(3) of Pub. L. 96-249 provided that: "The
    amendments made by this subsection [amending this section and
    section 7213 of this title] shall take effect on the date of the
    enactment of this Act [May 26, 1980]."

                     EFFECTIVE DATE OF 1978 AMENDMENT                 
      Section 701(bb)(8) of Pub. L. 95-600 provided that:
      "(A) Except as provided in subparagraph (B), the amendments made
    by this subsection [amending this section and sections 7213 and
    7217 of this title] shall take effect January 1, 1977.
      "(B) The amendments made by paragraph (7) [amending section 7217
    of this title] shall apply with respect to disclosures made after
    the date of the enactment of this Act [Nov. 6, 1978]."

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 1202(i) of Pub. L. 94-455 provided that: "The amendments
    made by this section [enacting section 7217 of this title, amending
    this section and sections 4102, 4924, 6108, 6323, 7213, 7513, 7809,
    and 7852 of this title, and repealing sections 6106 and 7515 of
    this title] take effect January 1, 1977."

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Section 1022(h) of Pub. L. 93-406 provided that the amendment
    made by that section is effective Sept. 2, 1974.

                     EFFECTIVE DATE OF 1966 AMENDMENT                 
      Amendment by Pub. L. 89-713 effective Nov. 2, 1966, see section 6
    of Pub. L. 89-713, set out as a note under section 6091 of this
    title.

                     EFFECTIVE DATE OF 1965 AMENDMENT                 
      Section 701(e) of Pub. L. 89-44 provided that: "Each amendment
    made by title VI [repealing section 7275 of this title and amending
    this section and sections 6415, 6416, 6802, 6806, 6808, 7012, 7272,
    and 7326 of this title], to the extent that it relates to any tax
    provision changed by this Act shall take effect in a manner
    consistent with the effective date for such changed tax provision."

                                REGULATIONS                            
      Pub. L. 106-170, title V, Sec. 521(c), Dec. 17, 1999, 113 Stat.
    1927, provided that: "The Secretary of the Treasury or the
    Secretary's delegate shall prescribe such regulations as may be
    necessary or appropriate to carry out the purposes of section
    6103(b)(2)(C), and the last sentence of section 6110(b)(1), of the
    Internal Revenue Code of 1986, as added by this section."
      Section 11024(c) of Pub. L. 105-33 provided that: "The Secretary
    may issue regulations governing the confidentiality of the
    information obtained pursuant to subsection (a) [111 Stat. 721] and
    the provisions of law amended by subsection (b) [amending this
    section and section 7213 of this title]."
      Section 522(c)(2) of Pub. L. 103-182 provided that: "Not later
    than 90 days after the date of the enactment of this Act [Dec. 8,
    1993], the Secretary of the Treasury or his delegate shall issue
    temporary regulations to carry out section 6103(l)(14) of the
    Internal Revenue Code of 1986, as added by this section."

                      CONSTRUCTION OF 2002 AMENDMENT                  
      Nothing in amendment by Pub. L. 107-210, other than provisions
    relating to COBRA continuation coverage and reporting requirements,
    to be construed as creating new mandate on any party regarding
    health insurance coverage, see section 203(f) of Pub. L. 107-210,
    set out as a note under section 2918 of Title 29, Labor.

-TRANS-
                           TRANSFER OF FUNCTIONS                       
      For transfer of the functions, personnel, assets, and obligations
    of the United States Secret Service, including the functions of the
    Secretary of the Treasury relating thereto, to the Secretary of
    Homeland Security, and for treatment of related references, see
    sections 381, 551(d), 552(d), and 557 of Title 6, Domestic
    Security, and the Department of Homeland Security Reorganization
    Plan of November 25, 2002, as modified, set out as a note under
    section 542 of Title 6.
      For transfer of functions, personnel, assets, and liabilities of
    the United States Customs Service of the Department of the
    Treasury, including functions of the Secretary of the Treasury
    relating thereto, to the Secretary of Homeland Security, and for
    treatment of related references, see sections 203(1), 551(d),
    552(d), and 557 of Title 6, Domestic Security, and the Department
    of Homeland Security Reorganization Plan of November 25, 2002, as
    modified, set out as a note under section 542 of Title 6.

-MISC3-
            ANNUAL REPORT REGARDING ADVANCE PRICING AGREEMENTS        
      Pub. L. 106-170, title V, Sec. 521(b), Dec. 17, 1999, 113 Stat.
    1925, provided that:
      "(1) In general. - Not later than 90 days after the end of each
    calendar year, the Secretary of the Treasury shall prepare and
    publish a report regarding advance pricing agreements.
      "(2) Contents of report. - The report shall include the following
    for the calendar year to which such report relates:
        "(A) Information about the structure, composition, and
      operation of the advance pricing agreement program office.
        "(B) A copy of each model advance pricing agreement.
        "(C) The number of - 
          "(i) applications filed during such calendar year for advance
        pricing agreements;
          "(ii) advance pricing agreements executed cumulatively to
        date and during such calendar year;
          "(iii) renewals of advance pricing agreements issued;
          "(iv) pending requests for advance pricing agreements;
          "(v) pending renewals of advance pricing agreements;
          "(vi) for each of the items in clauses (ii) through (v), the
        number that are unilateral, bilateral, and multilateral,
        respectively;
          "(vii) advance pricing agreements revoked or canceled, and
        the number of withdrawals from the advance pricing agreement
        program; and
          "(viii) advance pricing agreements finalized or renewed by
        industry.
        "(D) General descriptions of - 
          "(i) the nature of the relationships between the related
        organizations, trades, or businesses covered by advance pricing
        agreements;
          "(ii) the covered transactions and the business functions
        performed and risks assumed by such organizations, trades, or
        businesses;
          "(iii) the related organizations, trades, or businesses whose
        prices or results are tested to determine compliance with
        transfer pricing methodologies prescribed in advance pricing
        agreements;
          "(iv) methodologies used to evaluate tested parties and
        transactions and the circumstances leading to the use of those
        methodologies;
          "(v) critical assumptions made and sources of comparables
        used;
          "(vi) comparable selection criteria and the rationale used in
        determining such criteria;
          "(vii) the nature of adjustments to comparables or tested
        parties;
          "(viii) the nature of any ranges agreed to, including
        information regarding when no range was used and why, when
        interquartile ranges were used, and when there was a
        statistical narrowing of the comparables;
          "(ix) adjustment mechanisms provided to rectify results that
        fall outside of the agreed upon advance pricing agreement
        range;
          "(x) the various term lengths for advance pricing agreements,
        including rollback years, and the number of advance pricing
        agreements with each such term length;
          "(xi) the nature of documentation required; and
          "(xii) approaches for sharing of currency or other risks.
        "(E) Statistics regarding the amount of time taken to complete
      new and renewal advance pricing agreements.
        "(F) A detailed description of the Secretary of the Treasury's
      efforts to ensure compliance with existing advance pricing
      agreements.
      "(3) Confidentiality. - The reports required by this subsection
    shall be treated as authorized by the Internal Revenue Code of 1986
    for purposes of section 6103 of such Code, but the reports shall
    not include information - 
        "(A) which would not be permitted to be disclosed under section
      6110(c) of such Code if such report were a written determination
      as defined in section 6110 of such Code; or
        "(B) which can be associated with, or otherwise identify,
      directly or indirectly, a particular taxpayer.
      "(4) First report. - The report for calendar year 1999 shall
    include prior calendar years after 1990."

           PROCEDURES FOR AUTHORIZING DISCLOSURE ELECTRONICALLY       
      Pub. L. 105-206, title II, Sec. 2003(e), July 22, 1998, 112 Stat.
    725, provided that: "The Secretary shall establish procedures for
    any taxpayer to authorize, on an electronically filed return, the
    Secretary to disclose information under section 6103(c) of the
    Internal Revenue Code of 1986 to the preparer of the return."

                 ELECTRONIC ACCESS TO ACCOUNT INFORMATION             
      Pub. L. 105-206, title II, Sec. 2005, July 22, 1998, 112 Stat.
    726, provided that:
      "(a) In General. - Not later than December 31, 2006, the
    Secretary of the Treasury or the Secretary's delegate shall develop
    procedures under which a taxpayer filing returns electronically
    (and their designees under section 6103(c) of the Internal Revenue
    Code of 1986) would be able to review the taxpayer's account
    electronically, but only if all necessary safeguards to ensure the
    privacy of such account information are in place.
      "(b) Report. - Not later than December 31, 2003, the Secretary of
    the Treasury shall report on the progress the Secretary is making
    on the development of procedures under subsection (a) to the
    Committee on Ways and Means of the House of Representatives and the
    Committee on Finance of the Senate."

                 CONFIDENTIALITY OF TAX RETURN INFORMATION             
      Pub. L. 105-206, title III, Sec. 3802, July 22, 1998, 112 Stat.
    782, provided that: "The Joint Committee on Taxation and the
    Secretary of the Treasury shall each conduct a separate study of
    the scope and use of provisions regarding taxpayer confidentiality,
    and shall report the findings of such study, together with such
    recommendations as the Committee or the Secretary deems
    appropriate, to the Congress not later than 18 months after the
    date of the enactment of this Act [July 22, 1998]. Such study shall
    examine - 
        "(1) the present protections for taxpayer privacy;
        "(2) any need for third parties to use tax return information;
        "(3) whether greater levels of voluntary compliance may be
      achieved by allowing the public to know who is legally required
      to file tax returns, but does not file tax returns;
        "(4) the interrelationship of the taxpayer confidentiality
      provisions in the Internal Revenue Code of 1986 with such
      provisions in other Federal law, including section 552a of title
      5, United States Code (commonly known as the 'Freedom of
      Information Act') [probably should be a reference to the Privacy
      Act];
        "(5) the impact on taxpayer privacy of the sharing of income
      tax return information for purposes of enforcement of State and
      local tax laws other than income tax laws, and including the
      impact on the taxpayer privacy intended to be protected at the
      Federal, State, and local levels under Public Law 105-35, the
      Taxpayer Browsing Protection Act of 1997 [see Tables for
      classification]; and
        "(6) whether the public interest would be served by greater
      disclosure of information relating to tax exempt organizations
      described in section 501 of the Internal Revenue Code of 1986."

          COMBINED EMPLOYMENT TAX REPORTING DEMONSTRATION PROJECT      
      Section 976(a), (b) of Pub. L. 105-34 provided that:
      "(a) In General. - The Secretary of the Treasury shall provide
    for a demonstration project to assess the feasibility and
    desirability of expanding combined Federal and State tax reporting.
      "(b) Description of Demonstration Project. - The demonstration
    project under subsection (a) shall be - 
        "(1) carried out between the Internal Revenue Service and the
      State of Montana for a period ending with the date which is 5
      years after the date of the enactment of this Act [Aug. 5, 1997],
        "(2) limited to the reporting of employment taxes, and
        "(3) limited to the disclosure of the taxpayer identity (as
      defined in section 6103(b)(6) of such Code) and the signature of
      the taxpayer."

     PROCEDURES AND POLICIES TO SAFEGUARD CONFIDENTIALITY OF TAXPAYER
                                INFORMATION
      Pub. L. 109-115, div. A, title II, Sec. 203, Nov. 30, 2005, 119
    Stat. 2438, provided that: "The Internal Revenue Service shall
    institute and enforce policies and procedures that will safeguard
    the confidentiality of taxpayer information."
      Similar provisions were contained in the following prior
    appropriation acts:
      Pub. L. 108-447, div. H, title II, Sec. 203, Dec. 8, 2004, 118
    Stat. 3240.
      Pub. L. 108-199, div. F, title II, Sec. 203, Jan. 23, 2004, 118
    Stat. 318.
      Pub. L. 108-7, div. J, title I, Sec. 103, Feb. 20, 2003, 117
    Stat. 437.
      Pub. L. 107-67, title I, Sec. 103, Nov. 12, 2001, 115 Stat. 523.
      Pub. L. 106-554, Sec. 1(a)(3) [title I, Sec. 103], Dec. 21, 2000,
    114 Stat. 2763, 2763A-132.
      Pub. L. 106-58, title I, Sec. 103, Sept. 29, 1999, 113 Stat. 437.
      Pub. L. 105-277, div. A, Sec. 101(h) [title I, Sec. 105], Oct.
    21, 1998, 112 Stat. 2681-480, 2681-488.
      Pub. L. 105-61, title I, Sec. 105, Oct. 10, 1997, 111 Stat. 1282.
      Pub. L. 104-208, div. A, title I, Sec. 101(f) [title I, Sec.
    114], Sept. 30, 1996, 110 Stat. 3009-314, 3009-325.
      Pub. L. 104-52, title I, Sec. 105, Nov. 19, 1995, 109 Stat. 476.
      Pub. L. 103-329, title I, Sec. 108, Sept. 30, 1994, 108 Stat.
    2390.
      Pub. L. 103-123, title I, Sec. 107, Oct. 28, 1993, 107 Stat.
    1234.

                 CONFIDENTIALITY OF TAX RETURN INFORMATION             
      Pub. L. 101-647, title XXXIII, Sec. 3304, Nov. 29, 1990, 104
    Stat. 4918, provided that:
      "(a) In General. - Notwithstanding any other provision of this
    Act [see Tables for classification], no commission established by
    this Act shall have access to any return or return information,
    except to the extent authorized by section 6103 of the Internal
    Revenue Code of 1986.
      "(b) Definitions. - For purposes of this section, the terms
    'return' and 'return information' have the respective meanings
    given such terms by section 6103(b) of the Internal Revenue Code of
    1986."

    CLARIFICATION OF CONGRESSIONAL INTENT AS TO SCOPE OF AMENDMENTS BY
                      SECTION 2653 OF PUB. L. 98-369
      For provisions that nothing in amendments by section 2653 of Pub.
    L. 98-369 be construed as exempting debts of corporations or any
    other category of persons from application of such amendments, with
    such amendments to extend to all Federal agencies (as defined in
    such amendments), see section 9402(b) of Pub. L. 100-203, set out
    as a note under section 6402 of this title.

            PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989        
      For provisions directing that if any amendments made by subtitle
    A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
    title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
    amendment to any plan, such plan amendment shall not be required to
    be made before the first plan year beginning on or after Jan. 1,
    1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
    note under section 401 of this title.

       REIMBURSEMENT OF COSTS OF SUPPLYING INFORMATION NECESSARY FOR
               ADMINISTRATION OF FEDERAL RETIREMENT SYSTEMS
      Section 310(c) of Pub. L. 99-335, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The Office
    of Personnel Management shall reimburse the costs (as determined by
    the Secretary of Health and Human Services) of supplying - 
        "(1) information under section 6103(l)(12) of the Internal
      Revenue Code of 1986 [formerly I.R.C. 1954]; and
        "(2) such other information agreed upon by the Director of the
      Office of Personnel Management and the Secretary of Health and
      Human Services, which is required in the administration of
      chapters 83 and 84 of title 5, United States Code.
    Section 1106(b) and (c) of the Social Security Act [42 U.S.C.
    1306(b), (c)] shall apply to any reimbursement under this
    subsection."

       TAXPAYER IDENTIFYING NUMBER; PERSONS APPLYING FOR LOANS UNDER
                 FEDERAL LOAN PROGRAMS REQUIRED TO FURNISH
      Pub. L. 97-365, Sec. 4, Oct. 25, 1982, 96 Stat. 1751, which
    required that each Federal agency administering an included Federal
    loan program require persons applying for loans to furnish their
    taxpayer identifying numbers, was repealed and restated in section
    7701 of Title 31, Money and Finance, by Pub. L. 103-272, Secs.
    4(f)(1)(Y)(i), 7(b), July 5, 1994, 108 Stat. 1363, 1379.

        INDIVIDUALS EXPOSED TO OCCUPATIONAL HAZARDS DURING MILITARY
                SERVICE; PROCEDURES APPLICABLE FOR LOCATING
      Pub. L. 96-128, title V, Sec. 502, Nov. 28, 1979, 93 Stat. 987,
    as amended by Pub. L. 96-466, title VII, Sec. 702, Oct. 17, 1980,
    94 Stat. 2215; Pub. L. 102-54, Sec. 14(g)(3), June 13, 1991, 105
    Stat. 288; Pub. L. 102-83, Sec. 6(e), Aug. 6, 1991, 105 Stat. 407,
    provided that: "In order to effectuate more fully the policy
    underlying the enactment of section 6103(m)(3) of the Internal
    Revenue Code of 1986 regarding the location, for certain purposes,
    of individuals who are, or may have been, exposed to occupational
    hazards, the Director of the National Institute of Occupational
    Safety and Health, upon request by the Secretary of Veterans
    Affairs (or the head of any other Federal department, agency, or
    instrumentality), shall (1) pursuant to such section 6103(m)(3),
    request the mailing addresses of individuals who such Secretary (or
    such department, agency, or instrumentality head) certifies may
    have been exposed to occupational hazards during active military,
    naval, or air service (as defined in section 101(24) of title 38,
    United States Code), and (2) provide such addresses to such
    Secretary (or such department, agency, or instrumentality head) to
    be used solely for the purpose of locating such individuals as part
    of an activity being carried out by or on behalf of the Department
    of Veterans Affairs (or such other department, agency, or
    instrumentality) to determine the status of their health or to
    inform them of the possible need for medical care and treatment and
    of benefits to which they may be entitled based on disability
    resulting from exposure to such occupational hazards. Disclosures
    of information made under this section shall for all purposes be
    deemed to be disclosures authorized in the Internal Revenue Code of
    1986."
      Section 802(g)(2) of Pub. L. 96-466 provided that: "The amendment
    made by section 702 [amending section 502 of Pub. L. 96-128, set
    out above] shall take effect as of November 28, 1979."

                         INSPECTION OF TAX RETURNS                     
      The Executive orders listed below authorized inspection of
    returns for certain specified purposes:

              Ex. Ord. No.                   Date             Federal   
                                                              Register  
    --------------------------------------------------------------------
    10699                                 Feb. 19, 1957    22 F.R. 1059 
    10701                                 Mar. 14, 1957    22 F.R. 1629 
    10703                                 Mar. 17, 1957    22 F.R. 1797 
    10706                                 Apr. 25, 1957    22 F.R. 3027 
    10712                                  May 17, 1957    22 F.R. 3499 
    10738                                 Nov. 15, 1957    22 F.R. 9205 
    10801                                 Jan. 21, 1959    24 F.R. 521  
    10806                                 Mar. 10, 1959    24 F.R. 1823 
    10808                                 Mar. 19, 1959    24 F.R. 2221 
    10815                                 Apr. 29, 1959    24 F.R. 3474 
    10818                                   May 8, 1959    24 F.R. 3799 
    10846                                 Oct. 13, 1959    24 F.R. 8318 
    10855                                 Nov. 27, 1959    24 F.R. 9565 
    10871                                 Mar. 15, 1960    25 F.R. 2251 
    10876                                 Apr. 22, 1960    25 F.R. 3569 
    10906                                 Jan. 18, 1961    26 F.R. 508  
    10916                                 Jan. 25, 1961    26 F.R. 781  
    10935                                 Apr. 22, 1961    26 F.R. 3507 
    10947                                 June 12, 1961    26 F.R. 5283 
    10954                                 July 26, 1961    26 F.R. 6759 
    10962                                 Aug. 23, 1961    26 F.R. 8001 
    10966                                 Oct. 11, 1961    26 F.R. 9667 
    10981                                 Dec. 28, 1961    26 F.R. 12749
    11020                                   May 8, 1962    27 F.R. 4407 
    11055                                  Oct. 9, 1962    27 F.R. 9981 
    11065                                 Nov. 21, 1962    27 F.R. 11581
    11080                                 Jan. 29, 1963    28 F.R. 903  
    11082                                  Feb. 4, 1963    28 F.R. 1131 
    11083                                  Feb. 6, 1963    28 F.R. 1245 
    11099                                 Mar. 14, 1963    28 F.R. 2619 
    11102                                  Apr. 4, 1963    28 F.R. 3373 
    11109                                  May 28, 1963    28 F.R. 5351 
    11133                                 Dec. 17, 1963    28 F.R. 13835
    11153                                 Apr. 17, 1964    29 F.R. 5335 
    11176                                 Sept. 3, 1964    29 F.R. 12607
    11192                                 Jan. 13, 1965    30 F.R. 521  
    11194                                 Jan. 26, 1965    30 F.R. 877  
    11201                                  Mar. 4, 1965    30 F.R. 2921 
    11204                                 Mar. 12, 1965    30 F.R. 3417 
    11206                                 Mar. 18, 1965    30 F.R. 3741 
    11213                                  Apr. 2, 1965    30 F.R. 4389 
    11217                                 Apr. 24, 1965    30 F.R. 5819 
    11235                                 July 21, 1965    30 F.R. 9199 
    11332                                  Mar. 7, 1967    32 F.R. 3877 
    11337                                 Mar. 25, 1967    32 F.R. 5245 
    11358                                  June 6, 1967    32 F.R. 8227 
    11370                                 Aug. 30, 1967    32 F.R. 12665
    11383                                 Nov. 30, 1967    32 F.R. 17421
    11454                                  Feb. 7, 1969    34 F.R. 1935 
    11457                                  Mar. 4, 1969    34 F.R. 3793 
    11461                                 Mar. 27, 1969    34 F.R. 5901 
    11465                                 Apr. 10, 1969    34 F.R. 6415 
    11483                                Sept. 23, 1969    34 F.R. 14757
    11505                                 Jan. 21, 1970    35 F.R. 939  
    11535                                 June 12, 1970    35 F.R. 9809 
    11584                                  Mar. 3, 1971    36 F.R. 4365 
    11611                                 July 26, 1971    36 F.R. 13889
    11624                                 Oct. 12, 1971    36 F.R. 19965
    11631                                  Nov. 9, 1971    36 F.R. 21575
    11650                                 Feb. 16, 1972    37 F.R. 3739 
    11655                                 Mar. 14, 1972    37 F.R. 5477 
    11656                                 Mar. 14, 1972    37 F.R. 5479 
    11682                                 Aug. 29, 1972    37 F.R. 17701
    11697                                 Jan. 17, 1973    38 F.R. 1723 
    11706                                  Mar. 8, 1973    38 F.R. 6663 
    11709                                 Mar. 27, 1973    38 F.R. 8131 
    11711                                 Apr. 13, 1973    38 F.R. 9483 
    11719                                  May 17, 1973    38 F.R. 13315
    11720                                  May 17, 1973    38 F.R. 13317
    11722                                  June 9, 1973    38 F.R. 15437
    11786                                  June 7, 1974    39 F.R. 20473
    11859                                   May 7, 1975    40 F.R. 20265
    11900                                 Jan. 22, 1976    41 F.R. 3461 
    --------------------------------------------------------------------

      Executive Orders 10738, 10906, 10954, 10962, 11102, 11206, 11213,
    11650, and 11706, listed above, were revoked by Ex. Ord. No. 12553,
    Feb. 25, 1986, 51 F.R. 7237.

-EXEC-
                         EXECUTIVE ORDER NO. 11805                     
      Ex. Ord. No. 11805, Sept. 20, 1974, 39 F.R. 34261, which related
    to inspection of tax returns by the President and certain
    designated employees of the White House Office, was revoked by Ex.
    Ord. No. 12553, Feb. 25, 1986, 51 F.R. 7237.

-FOOTNOTE-
    (!1) So in original. Probably should be "section".

    (!2) See References in Text note below.

    (!3) So in original. Probably should be "subsection".

               

    (!4) So in original. The comma probably should be a period.

    (!5) So in original. Probably should be "subsection".

    (!6) So in original.

-End-

-CITE-
    26 USC Sec. 6104                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6104. Publicity of information required from certain exempt
      organizations and certain trusts

-STATUTE-
    (a) Inspection of applications for tax exemption or notice of
      status
      (1) Public inspection
        (A) Organizations described in section 501 or 527
          If an organization described in section 501(c) or (d) is
        exempt from taxation under section 501(a) for any taxable year
        or a political organization is exempt from taxation under
        section 527 for any taxable year, the application filed by the
        organization with respect to which the Secretary made his
        determination that such organization was entitled to exemption
        under section 501(a) or notice of status filed by the
        organization under section 527(i), together with any papers
        submitted in support of such application or notice, and any
        letter or other document issued by the Internal Revenue Service
        with respect to such application or notice shall be open to
        public inspection at the national office of the Internal
        Revenue Service. In the case of any application or notice filed
        after the date of the enactment of this subparagraph, a copy of
        such application or notice and such letter or document shall be
        open to public inspection at the appropriate field office of
        the Internal Revenue Service (determined under regulations
        prescribed by the Secretary). Any inspection under this
        subparagraph may be made at such times, and in such manner, as
        the Secretary shall by regulations prescribe. After the
        application of any organization for exemption from taxation
        under section 501(a) has been opened to public inspection under
        this subparagraph, the Secretary shall, on the request of any
        person with respect to such organization, furnish a statement
        indicating the subsection and paragraph of section 501 which it
        has been determined describes such organization.
        (B) Pension, etc., plans
          The following shall be open to public inspection at such
        times and in such places as the Secretary may prescribe:
            (i) any application filed with respect to the qualification
          of a pension, profit-sharing, or stock bonus plan under
          section 401(a) or 403(a), an individual retirement account
          described in section 408(a), or an individual retirement
          annuity described in section 408(b),
            (ii) any application filed with respect to the exemption
          from tax under section 501(a) of an organization forming part
          of a plan or account referred to in clause (i),
            (iii) any papers submitted in support of an application
          referred to in clause (i) or (ii), and
            (iv) any letter or other document issued by the Internal
          Revenue Service and dealing with the qualification referred
          to in clause (i) or the exemption from tax referred to in
          clause (ii).

        Except in the case of a plan participant, this subparagraph
        shall not apply to any plan referred to in clause (i) having
        not more than 25 participants.
        (C) Certain names and compensation not to be opened to public
          inspection
          In the case of any application, document, or other papers,
        referred to in subparagraph (B), information from which the
        compensation (including deferred compensation) of any
        individual may be ascertained shall not be open to public
        inspection under subparagraph (B).
        (D) Withholding of certain other information
          Upon request of the organization submitting any supporting
        papers described in subparagraph (A) or (B), the Secretary
        shall withhold from public inspection any information contained
        therein which he determines relates to any trade secret,
        patent, process, style of work, or apparatus, of the
        organization, if he determines that public disclosure of such
        information would adversely affect the organization. The
        Secretary shall withhold from public inspection any information
        contained in supporting papers described in subparagraph (A) or
        (B) the public disclosure of which he determines would
        adversely affect the national defense.
      (2) Inspection by committees of Congress
        Section 6103(f) shall apply with respect to - 
          (A) the application for exemption of any organization
        described in section 501(c) or (d) which is exempt from
        taxation under section 501(a) for any taxable year or notice of
        status of any political organization which is exempt from
        taxation under section 527 for any taxable year, and any
        application referred to in subparagraph (B) of subsection
        (a)(1) of this section, and
          (B) any other papers which are in the possession of the
        Secretary and which relate to such application,

      as if such papers constituted returns.
      (3) Information available on Internet and in person
        (A) In general
          The Secretary shall make publicly available, on the Internet
        and at the offices of the Internal Revenue Service - 
            (i) a list of all political organizations which file a
          notice with the Secretary under section 527(i), and
            (ii) the name, address, electronic mailing address,
          custodian of records, and contact person for such
          organization.
        (B) Time to make information available
          The Secretary shall make available the information required
        under subparagraph (A) not later than 5 business days after the
        Secretary receives a notice from a political organization under
        section 527(i).
    (b) Inspection of annual information returns
      The information required to be furnished by sections 6033, 6034,
    and 6058, together with the names and addresses of such
    organizations and trusts, shall be made available to the public at
    such times and in such places as the Secretary may prescribe.
    Nothing in this subsection shall authorize the Secretary to
    disclose the name or address of any contributor to any organization
    or trust (other than a private foundation, as defined in section
    509(a) or a political organization exempt from taxation under
    section 527) which is required to furnish such information. In the
    case of an organization described in section 501(d), this
    subsection shall not apply to copies referred to in section 6031(b)
    with respect to such organization. In the case of a trust which is
    required to file a return under section 6034(a), this subsection
    shall not apply to information regarding beneficiaries which are
    not organizations described in section 170(c).
    (c) Publication to State officials
      (1) General rule for charitable organizations
        In case of any organization which is described in section
      501(c)(3) and exempt from taxation under section 501(a), or has
      applied under section 508(a) for recognition as an organization
      described in section 501(c)(3), the Secretary at such times and
      in such manner as he may by regulations prescribe shall - 
          (A) notify the appropriate State officer of a refusal to
        recognize such organization as an organization described in
        section 501(c)(3), or of the operation of such organization in
        a manner which does not meet, or no longer meets, the
        requirements of its exemption,
          (B) notify the appropriate State officer of the mailing of a
        notice of deficiency of tax imposed under section 507 or
        chapter 41 or 42, and
          (C) at the request of such appropriate State officer, make
        available for inspection and copying such returns, filed
        statements, records, reports, and other information, relating
        to a determination under subparagraph (A) or (B) as are
        relevant to any determination under State law.
      (2) Disclosure of proposed actions related to charitable
        organizations
        (A) Specific notifications
          In the case of an organization to which paragraph (1)
        applies, the Secretary may disclose to the appropriate State
        officer - 
            (i) a notice of proposed refusal to recognize such
          organization as an organization described in section
          501(c)(3) or a notice of proposed revocation of such
          organization's recognition as an organization exempt from
          taxation,
            (ii) the issuance of a letter of proposed deficiency of tax
          imposed under section 507 or chapter 41 or 42, and
            (iii) the names, addresses, and taxpayer identification
          numbers of organizations which have applied for recognition
          as organizations described in section 501(c)(3).
        (B) Additional disclosures
          Returns and return information of organizations with respect
        to which information is disclosed under subparagraph (A) may be
        made available for inspection by or disclosed to an appropriate
        State officer.
        (C) Procedures for disclosure
          Information may be inspected or disclosed under subparagraph
        (A) or (B) only - 
            (i) upon written request by an appropriate State officer,
          and
            (ii) for the purpose of, and only to the extent necessary
          in, the administration of State laws regulating such
          organizations.

        Such information may only be inspected by or disclosed to a
        person other than the appropriate State officer if such person
        is an officer or employee of the State and is designated by the
        appropriate State officer to receive the returns or return
        information under this paragraph on behalf of the appropriate
        State officer.
        (D) Disclosures other than by request
          The Secretary may make available for inspection or disclose
        returns and return information of an organization to which
        paragraph (1) applies to an appropriate State officer of any
        State if the Secretary determines that such returns or return
        information may constitute evidence of noncompliance under the
        laws within the jurisdiction of the appropriate State officer.
      (3) Disclosure with respect to certain other exempt organizations
        Upon written request by an appropriate State officer, the
      Secretary may make available for inspection or disclosure returns
      and return information of any organization described in section
      501(c) (other than organizations described in paragraph (1) or
      (3) thereof) for the purpose of, and only to the extent necessary
      in, the administration of State laws regulating the solicitation
      or administration of the charitable funds or charitable assets of
      such organizations. Such information may only be inspected by or
      disclosed to a person other than the appropriate State officer if
      such person is an officer or employee of the State and is
      designated by the appropriate State officer to receive the
      returns or return information under this paragraph on behalf of
      the appropriate State officer.
      (4) Use in civil judicial and administrative proceedings
        Returns and return information disclosed pursuant to this
      subsection may be disclosed in civil administrative and civil
      judicial proceedings pertaining to the enforcement of State laws
      regulating such organizations in a manner prescribed by the
      Secretary similar to that for tax administration proceedings
      under section 6103(h)(4).
      (5) No disclosure if impairment
        Returns and return information shall not be disclosed under
      this subsection, or in any proceeding described in paragraph (4),
      to the extent that the Secretary determines that such disclosure
      would seriously impair Federal tax administration.
      (6) Definitions
        For purposes of this subsection - 
        (A) Return and return information
          The terms "return" and "return information" have the
        respective meanings given to such terms by section 6103(b).
        (B) Appropriate State officer
          The term "appropriate State officer" means - 
            (i) the State attorney general,
            (ii) the State tax officer,
            (iii) in the case of an organization to which paragraph (1)
          applies, any other State official charged with overseeing
          organizations of the type described in section 501(c)(3), and
            (iv) in the case of an organization to which paragraph (3)
          applies, the head of an agency designated by the State
          attorney general as having primary responsibility for
          overseeing the solicitation of funds for charitable purposes.
    (d) Public inspection of certain annual returns, reports,
      applications for exemption, and notices of status
      (1) In general
        In the case of an organization described in subsection (c) or
      (d) of section 501 and exempt from taxation under section 501(a)
      or an organization exempt from taxation under section 527(a) - 
          (A) a copy of - 
            (i) the annual return filed under section 6033 (relating to
          returns by exempt organizations) by such organization,
            (ii) any annual return filed under section 6011 which
          relates to any tax imposed by section 511 (relating to
          imposition of tax on unrelated business income of charitable,
          etc., organizations) by such organization, but only if such
          organization is described in section 501(c)(3),
            (iii) if the organization filed an application for
          recognition of exemption under section 501 or notice of
          status under section 527(i), the exempt status application
          materials or any notice materials of such organization, and
            (iv) the reports filed under section 527(j) (relating to
          required disclosure of expenditures and contributions) by
          such organization,

        shall be made available by such organization for inspection
        during regular business hours by any individual at the
        principal office of such organization and, if such organization
        regularly maintains 1 or more regional or district offices
        having 3 or more employees, at each such regional or district
        office, and
          (B) upon request of an individual made at such principal
        office or such a regional or district office, a copy of such
        annual return, reports, and exempt status application materials
        or such notice materials shall be provided to such individual
        without charge other than a reasonable fee for any reproduction
        and mailing costs.

      The request described in subparagraph (B) must be made in person
      or in writing. If such request is made in person, such copy shall
      be provided immediately and, if made in writing, shall be
      provided within 30 days.
      (2) 3-year limitation on inspection of returns
        Paragraph (1) shall apply to an annual return filed under
      section 6033 only during the 3-year period beginning on the last
      day prescribed for filing such return (determined with regard to
      any extension of time for filing).
      (3) Exceptions from disclosure requirement
        (A) Nondisclosure of contributors, etc.
          In the case of an organization which is not a private
        foundation (within the meaning of section 509(a)) or a
        political organization exempt from taxation under section 527,
        paragraph (1) shall not require the disclosure of the name or
        address of any contributor to the organization. In the case of
        an organization described in section 501(d), paragraph (1)
        shall not require the disclosure of the copies referred to in
        section 6031(b) with respect to such organization.
        (B) Nondisclosure of certain other information
          Paragraph (1) shall not require the disclosure of any
        information if the Secretary withheld such information from
        public inspection under subsection (a)(1)(D).
      (4) Limitation on providing copies
        Paragraph (1)(B) shall not apply to any request if, in
      accordance with regulations promulgated by the Secretary, the
      organization has made the requested documents widely available,
      or the Secretary determines, upon application by an organization,
      that such request is part of a harassment campaign and that
      compliance with such request is not in the public interest.
      (5) Exempt status application materials
        For purposes of paragraph (1), the term "exempt status
      application materials" means the application for recognition of
      exemption under section 501 and any papers submitted in support
      of such application and any letter or other document issued by
      the Internal Revenue Service with respect to such application.
      (6) (!1) Application to nonexempt charitable trusts and nonexempt
        private foundations

        The organizations referred to in paragraphs (1) and (2) of
      section 6033(d) shall comply with the requirements of this
      subsection relating to annual returns filed under section 6033 in
      the same manner as the organizations referred to in paragraph
      (1).
      (6) (!1) Notice materials
        For purposes of paragraph (1), the term "notice materials"
      means the notice of status filed under section 527(i) and any
      papers submitted in support of such notice and any letter or
      other document issued by the Internal Revenue Service with
      respect to such notice.
      (6) (!1) Disclosure of reports by Internal Revenue Service
        Any report filed by an organization under section 527(j)
      (relating to required disclosure of expenditures and
      contributions) shall be made available to the public at such
      times and in such places as the Secretary may prescribe.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 755; Pub. L. 85-866, title I,
    Sec. 75(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 91-172, title I,
    Sec. 101(e)(1)-(3), (j)(36), Dec. 30, 1969, 83 Stat. 523, 530; Pub.
    L. 93-406, title II, Sec. 1022(g)(1)-(3), Sept. 2, 1974, 88 Stat.
    940, 941; Pub. L. 94-455, title XII, Sec. 1201(d)(1), title XIII,
    Sec. 1307(d)(2)(B), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976,
    90 Stat. 1667, 1727, 1834; Pub. L. 95-227, Sec. 4(e), Feb. 10,
    1978, 92 Stat. 23; Pub. L. 95-488, Sec. 1(d), Oct. 20, 1978, 92
    Stat. 1638; Pub. L. 95-600, title VII, Sec. 703(m), Nov. 6, 1978,
    92 Stat. 2943; Pub. L. 96-603, Sec. 1(b), (d)(3), Dec. 28, 1980, 94
    Stat. 3503, 3504; Pub. L. 98-369, div. A, title III, Sec. 306(b),
    title IV, Sec. 491(d)(49), July 18, 1984, 98 Stat. 784, 852; Pub.
    L. 100-203, title X, Sec. 10702(a), Dec. 22, 1987, 101 Stat. 1330-
    459; Pub. L. 104-168, title XIII, Sec. 1313(a), July 30, 1996, 110
    Stat. 1479; Pub. L. 105-206, title VI, Sec. 6019(a), (b), July 22,
    1998, 112 Stat. 823; Pub. L. 105-277, div. J, title I, Sec.
    1004(b)(1), Oct. 21, 1998, 112 Stat. 2681-888; Pub. L. 106-230,
    Secs. 1(b), 2(b), 3(b), July 1, 2000, 114 Stat. 478, 481, 482; Pub.
    L. 106-554, Sec. 1(a)(7) [title III, Sec. 312(a)], Dec. 21, 2000,
    114 Stat. 2763, 2763A-640; Pub. L. 107-276, Sec. 3(b), Nov. 2,
    2002, 116 Stat. 1931; Pub. L. 109-280, title XII, Secs. 1201(b)(3),
    1224(a), (b)(4), 1225(a), Aug. 17, 2006, 120 Stat. 1066, 1091,
    1093.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The date of enactment of this subparagraph, referred to in
    subsec. (a)(1)(A), is Sept. 2, 1958.

-COD-
                               CODIFICATION                           
      Sections 1201(b)(3), 1224(a), (b)(4), and 1225(a) of Pub. L. 109-
    280, which directed the amendment of section 6104 without
    specifying the act to be amended, were executed to this section,
    which is section 6104 of the Internal Revenue Code of 1986, to
    reflect the probable intent of Congress. See 2006 Amendment notes
    below.

-MISC1-
                                AMENDMENTS                            
      2006 - Subsec. (b). Pub. L. 109-280, Sec. 1201(b)(3), inserted at
    end "In the case of a trust which is required to file a return
    under section 6034(a), this subsection shall not apply to
    information regarding beneficiaries which are not organizations
    described in section 170(c)." See Codification note above.
      Subsec. (c)(1). Pub. L. 109-280, Sec. 1224(b)(4), inserted "for
    charitable organizations" after "rule" in heading. See Codification
    note above.
      Subsec. (c)(2) to (6). Pub. L. 109-280, Sec. 1224(a), added pars.
    (2) to (6) and struck out heading and text of former par. (2). Text
    read as follows: "For purposes of this subsection, the term
    'appropriate State officer' means the State attorney general, State
    tax officer, or any State official charged with overseeing
    organizations of the type described in section 501(c)(3)." See
    Codification note above.
      Subsec. (d)(1)(A)(ii) to (iv). Pub. L. 109-280, Sec. 1225(a),
    added cl. (ii) and redesignated former cls. (ii) and (iii) as (iii)
    and (iv), respectively. See Codification note above.
      2002 - Subsec. (b). Pub. L. 107-276, Sec. 3(b)(1), struck out
    "6012(a)(6)," before "6033,".
      Subsec. (d)(1)(A)(i). Pub. L. 107-276, Sec. 3(b)(2)(A), struck
    out "or section 6012(a)(6) (relating to returns by political
    organizations)" before "by such organization,".
      Subsec. (d)(2). Pub. L. 107-276, Sec. 3(b)(2)(B), struck out "or
    section 6012(a)(6)" after "section 6033".
      2000 - Subsec. (a). Pub. L. 106-230, Sec. 1(b)(1)(B), inserted
    "or notice of status" after "exemption" in heading.
      Subsec. (a)(1)(A). Pub. L. 106-230, Sec. 1(b)(1)(A), in heading,
    inserted "or 527" after "section 501", in first sentence, inserted
    "or a political organization is exempt from taxation under section
    527 for any taxable year" after "taxable year" and "or notice of
    status filed by the organization under section 527(i)" before ",
    together", in second sentence, inserted "or notice" after "any
    application", in last sentence, inserted "for exemption from
    taxation under section 501(a)" after "any organization", and
    inserted "or notice" after "such application", wherever appearing.
      Subsec. (a)(2)(A). Pub. L. 106-230, Sec. 1(b)(3), inserted "or
    notice of status of any political organization which is exempt from
    taxation under section 527 for any taxable year" after "taxable
    year".
      Subsec. (a)(3). Pub. L. 106-230, Sec. 1(b)(2), added par. (3).
      Subsec. (b). Pub. L. 106-230, Sec. 3(b)(1), inserted
    "6012(a)(6)," before "6033" and "or a political organization exempt
    from taxation under section 527" after "509(a)".
      Subsec. (d). Pub. L. 106-230, Sec. 2(b)(1)(A), inserted
    "reports," after "returns," in heading.
      Pub. L. 106-230, Sec. 1(b)(4)(A), substituted ", applications for
    exemption, and notices of status" for "and applications for
    exemption" in heading.
      Subsec. (d)(1). Pub. L. 106-230, Sec. 3(b)(2)(B)(i), inserted "or
    an organization exempt from taxation under section 527(a)" after
    "501(a)" in introductory provisions.
      Subsec. (d)(1)(A)(i). Pub. L. 106-230, Sec. 3(b)(2)(A), inserted
    "or section 6012(a)(6) (relating to returns by political
    organizations)" after "organizations)".
      Subsec. (d)(1)(A)(ii). Pub. L. 106-230, Sec. 1(b)(4)(B), inserted
    "or notice of status under section 527(i)" after "section 501" and
    "or any notice materials" after "materials".
      Subsec. (d)(1)(A)(iii). Pub. L. 106-230, Sec. 2(b)(1)(B), added
    cl. (iii).
      Subsec. (d)(1)(B). Pub. L. 106-230, Sec. 2(b)(1)(C), inserted ",
    reports," after "return".
      Pub. L. 106-230, Sec. 1(b)(4)(C), inserted "or such notice
    materials" after "materials".
      Subsec. (d)(2). Pub. L. 106-230, Sec. 3(b)(2)(B)(ii), inserted
    "or section 6012(a)(6)" after "section 6033".
      Subsec. (d)(3)(A). Pub. L. 106-230, Sec. 2(b)(2), inserted "or a
    political organization exempt from taxation under section 527"
    after "509(a))".
      Subsec. (d)(6). Pub. L. 106-554 added par. (6) relating to
    application to nonexempt charitable trusts and nonexempt private
    foundations.
      Pub. L. 106-230, Sec. 2(b)(3), added par. (6) relating to
    disclosure of reports by Internal Revenue Service.
      Pub. L. 106-230, Sec. 1(b)(4)(D), added par. (6) relating to
    notice materials.
      1998 - Subsec. (b). Pub. L. 105-206, Sec. 6019(a), inserted at
    end "In the case of an organization described in section 501(d),
    this subsection shall not apply to copies referred to in section
    6031(b) with respect to such organization."
      Subsec. (d). Pub. L. 105-277 added subsec. (d) and struck out
    heading and text of former subsec. (d). Text read as follows: "The
    annual return required to be filed under section 6033 (relating to
    returns by exempt organizations) by any organization which is a
    private foundation within the meaning of section 509(a) shall be
    made available by the foundation managers for inspection at the
    principal office of the foundation during regular business hours by
    any citizen on request made within 180 days after the date of the
    publication of notice of its availability. Such notice shall be
    published, not later than the day prescribed for filing such annual
    return (determined with regard to any extension of time for
    filing), in a newspaper having general circulation in the county in
    which the principal office of the private foundation is located.
    The notice shall state that the annual return of the private
    foundation is available at its principal office for inspection
    during regular business hours by any citizen who requests it within
    180 days after the date of such publication, and shall state the
    address and the telephone number of the private foundation's
    principal office and the name of its principal manager."
      Subsec. (e). Pub. L. 105-277 struck out subsec. (e), which
    consisted of pars. (1) to (3) relating to public inspection of
    certain annual returns and applications for exemption with a
    limitation of applicability of certain provisions.
      Subsec. (e)(1)(C). Pub. L. 105-206, Sec. 6019(b), inserted at end
    "In the case of an organization described in section 501(d),
    subparagraph (A) shall not require the disclosure of the copies
    referred to in section 6031(b) with respect to such organization."
      1996 - Subsec. (e)(1)(A). Pub. L. 104-168, Sec. 1313(a)(1),
    amended subpar. (A) generally. Prior to amendment, subpar. (A) read
    as follows: "During the 3-year period beginning on the filing date,
    a copy of the annual return filed under section 6033 (relating to
    returns by exempt organizations) by any organization to which this
    paragraph applies shall be made available by such organization for
    inspection during regular business hours by any individual at the
    principal office of the organization and, if such organization
    regularly maintains 1 or more regional or district offices having 3
    or more employees, at each such regional or district office."
      Subsec. (e)(2)(A). Pub. L. 104-168, Sec. 1313(a)(2), inserted
    before the period at end "(and, upon request of an individual made
    at such principal office or such a regional or district office, a
    copy of the material requested to be available for inspection under
    this subparagraph shall be provided (in accordance with the last
    sentence of paragraph (1)(A)) to such individual without charge
    other than reasonable fee for any reproduction and mailing costs)".
      Subsec. (e)(3). Pub. L. 104-168, Sec. 1313(a)(3), added par. (3).
      1987 - Subsec. (e). Pub. L. 100-203 added subsec. (e).
      1984 - Subsec. (a)(1)(B)(i). Pub. L. 98-369, Sec. 491(d)(49),
    substituted "or 403(a)" for ", 403(a), or 405(a)".
      Subsec. (d). Pub. L. 98-369, Sec. 306(b), substituted "shall
    state the address and the telephone number of the private
    foundation's principal office" for "shall state the address of the
    private foundation's principal office".
      1980 - Subsec. (b). Pub. L. 96-603, Sec. 1(d)(3), struck out
    "6056," after "6034,".
      Subsec. (d). Pub. L. 96-603, Sec. 1(b), substituted in heading
    "annual returns" for "annual reports" and in text "section 6033
    (relating to returns by exempt organizations) by any organization
    which is a private foundation within the meaning of section 509(a)"
    for "section 6056 (relating to annual reports by private
    foundations)" and "annual return" for "annual report" wherever
    appearing.
      1978 - Subsec. (a)(1)(A). Pub. L. 95-488, Sec. 1(d)(1), struck
    out "(other than in paragraph (21) thereof)" after "section
    501(c)".
      Pub. L. 95-227, Sec. 4(e)(1), inserted "(other than in paragraph
    (21) thereof)" after "501(c)".
      Subsec. (a)(2). Pub. L. 95-600 substituted "Section 6103(f)" for
    "Section 6103(d)".
      Subsec. (b). Pub. L. 95-488, Sec. 1(d)(2), struck out provisions
    exempting from applicability of this subsec. the information
    required by a trust described in section 501(c)(21).
      Pub. L. 95-227, Sec. 4(e)(2), inserted provisions exempting from
    applicability of this subsec. the information required by a trust
    described in section 501(c)(21).
      1976 - Subsec. (a). Pub. L. 94-455, Secs. 1201(d)(1),
    1906(b)(13)(A), struck out in pars. (1)(A), (B), (D), and (2) "or
    his delegate" after "Secretary" wherever appearing and inserted in
    par. (1)(A) "and any letter or other document issued by the
    Internal Revenue Service with respect to such application" after
    "in support of such application," and "any such letter or document"
    after "a copy of such application".
      Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
    his delegate" after "Secretary" wherever appearing.
      Subsec. (c)(1). Pub. L. 94-455, Secs. 1307(d)(2)(B),
    1906(b)(13)(A), struck out in provisions preceding subpar. (A) "or
    his delegate" after "Secretary" and in subpar. (B) substituted
    "chapter 41 or 42" for "chapter 42".
      1974 - Subsec. (a)(1). Pub. L. 93-406, Sec. 1022(g)(1),
    substituted "Organizations described in section 501" for "In
    general" in heading for subpar. (A), added subpars. (B) and (C),
    redesignated existing subpar. (B) as (D), and in subpar. (D) as so
    redesignated substituted "Withholding of certain other information"
    for "Withholding of certain information" in heading and
    "subparagraph (A) or (B)" for "subparagraph (A)" in text.
      Subsec. (a)(2)(A). Pub. L. 93-406, Sec. 1022(g)(2), inserted "any
    application referred to in subparagraph (B) of subsection (a)(1) of
    this section, and".
      Subsec. (b). Pub. L. 93-406, Sec. 1022(g)(3), which purported to
    amend subsec. (b) by substituting "6956, and 6058" for "and 6056"
    was executed by substituting "6056, and 6058" for "and 6056" as the
    probable intent of Congress. See 1980 Amendment note above.
      1969 - Subsec. (b). Pub. L. 91-172, Sec. 101(e)(1), (j)(36),
    inserted provision prohibiting disclosure by the Secretary or his
    delegate of the name or address of any contributor to any
    organization or trust other than a private foundation and inserted
    reference to section 6056.
      Subsecs. (c), (d). Pub. L. 91-172, Sec. 101(e)(2), (3), added
    subsecs. (c) and (d).
      1958 - Pub. L. 85-866 designated existing provisions as subsec.
    (b) and added subsec. (a).

                     EFFECTIVE DATE OF 2006 AMENDMENT                 
      Amendment by section 1201(b)(3) of Pub. L. 109-280 applicable to
    returns for taxable years beginning after Dec. 31, 2006, see
    section 1201(c)(2) of Pub. L. 109-280, set out as a note under
    section 6034 of this title.
      Amendment by section 1224(a), (b)(4) of Pub. L. 109-280 effective
    Aug. 17, 2006, but not applicable to requests made before such
    date, see section 1224(c) of Pub. L. 109-280, set out as a note
    under section 6103 of this title.
      Pub. L. 109-280, title XII, Sec. 1225(b), Aug. 17, 2006, 120
    Stat. 1094, provided that: "The amendments made by this section
    [amending this section] shall apply to returns filed after the date
    of the enactment of this Act [Aug. 17, 2006]."

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Amendment by Pub. L. 107-276 effective as if included in the
    amendments made by Pub. L. 106-230, see section 3(d) of Pub. L. 107-
    276, set out as a note under section 6012 of this title.

                     EFFECTIVE DATE OF 2000 AMENDMENTS                 
      Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 312(c)], Dec. 21,
    2000, 114 Stat. 2763, 2763A-640, provided that: "The amendments
    made by this section [amending this section and provisions set out
    as a note under section 1 of this title] shall take effect as if
    included in the provisions of the Tax and Trade Relief Extension
    Act of 1998 [Pub. L. 105-277, div. J], to which they relate."
      Amendment by section 1(b) of Pub. L. 106-230 effective July 1,
    2000, except that amendment by section 1(b)(2) of Pub. L. 106-230
    effective 45 days after July 1, 2000, see section 1(d) of Pub. L.
    106-230, set out as a note under section 527 of this title.
      Amendment by section 3(b) of Pub. L. 106-230 applicable to
    returns for taxable years beginning after June 30, 2000, see
    section 3(d) of Pub. L. 106-230, set out as a note under section
    6012 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-277, div. J, title I, Sec. 1004(b)(3), Oct. 21, 1998,
    112 Stat. 2681-890, provided that:
      "(A) In general. - Except as provided in subparagraph (B), the
    amendments made by this subsection [amending this section and
    sections 6033, 6652, 6685, and 7207 of this title] shall apply to
    requests made after the later of December 31, 1998, or the 60th day
    after the Secretary of the Treasury first issues the regulations
    referred to in section 6104(d)(4) of the Internal Revenue Code of
    1986, as amended by this section.
      "(B) Publication of annual returns. - Section 6104(d) of such
    Code, as in effect before the amendments made by this subsection,
    shall not apply to any return the due date for which is after the
    date such amendments take effect under subparagraph (A)."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Section 1313(c) of Pub. L. 104-168 provided that: "The amendments
    made by this section [amending this section and section 6685 of
    this title] shall apply to requests made on or after the 60th day
    after the Secretary of the Treasury first issues the regulations
    referred to section 6104(e)(3) of the Internal Revenue Code of 1986
    (as added by subsection (a)(3))."

                     EFFECTIVE DATE OF 1987 AMENDMENT                 
      Section 10702(b) of Pub. L. 100-203 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply - 
        "(1) to returns for years beginning after December 31, 1986,
      and
        "(2) on and after the 30th day after the date of the enactment
      of this Act [Dec. 22, 1987] in the case of applications submitted
      to the Internal Revenue Service - 
          "(A) after July 15, 1987, or
          "(B) on or before July 15, 1987, if the organization has a
        copy of the application on July 15, 1987."

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by section 306(b) of Pub. L. 98-369 effective Jan. 1,
    1985, see section 306(c) of Pub. L. 98-369, set out as a note under
    section 4946 of this title.
      Amendment by section 491(d)(49) of Pub. L. 98-369 applicable to
    obligations issued after Dec. 31, 1983, see section 491(f)(1) of
    Pub. L. 98-369, set out as a note under section 62 of this title.

                     EFFECTIVE DATE OF 1980 AMENDMENT                 
      Amendment by Pub. L. 96-603 applicable to taxable years beginning
    after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as
    a note under section 6033 of this title.

                     EFFECTIVE DATE OF 1978 AMENDMENTS                 
      Amendment by Pub. L. 95-600 effective Oct. 4, 1976, see section
    703(r) of Pub. L. 95-600, set out as a note under section 46 of
    this title.
      Amendment by Pub. L. 95-488 effective with respect to taxable
    years beginning after Dec. 31, 1977, and nothing in amendment by
    Pub. L. 95-488 construed to permit disclosure of confidential
    business information of contributors to any trust described in
    section 501(c)(21), see section 1(e) of Pub. L. 95-488, set out as
    a note under section 192 of this title.
      Amendment by Pub. L. 95-227 applicable with respect to
    contributions, acts, and expenditures made after Dec. 31, 1977, in
    and for taxable years beginning after such date, see section 4(f)
    of Pub. L. 95-227, set out as an Effective Date note under section
    192 of this title.

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Section 1201(d)(2) of Pub. L. 94-455 provided that: "The
    amendments made by this subsection [amending this section] apply to
    any letter or other document issued with respect to applications
    filed after October 31, 1976."
      Amendment by section 1307(d)(2)(B) of Pub. L. 94-455 applicable
    on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-
    455, set out as a note under section 6001 of this title.

                     EFFECTIVE DATE OF 1974 AMENDMENT                 
      Section 1022(g)(4) of Pub. L. 93-406 provided that: "The
    amendments made by this subsection [amending this section] shall
    apply to applications filed (or documents issued) after the date of
    enactment of this Act [Sept. 2, 1974]."

                     EFFECTIVE DATE OF 1969 AMENDMENT                 
      Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
    101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
    under section 4940 of this title.

                     EFFECTIVE DATE OF 1958 AMENDMENT                 
      Section 75(c) of Pub. L. 85-866 provided that: "The amendments
    made by subsection (a) [amending this section] shall take effect on
    the 60th day after the day on which this Act is enacted [Sept. 2,
    1958]. The amendments made by subsection (b) [amending section 6033
    of this title] shall apply to taxable years ending on or after
    December 31, 1958."

               EFFECT OF AMENDMENTS ON EXISTING DISCLOSURES           
      Pub. L. 107-276, Sec. 7, Nov. 2, 2002, 116 Stat. 1935, provided
    that: "Notices, reports, or returns that were required to be filed
    with the Secretary of the Treasury before the date of the enactment
    of the amendments made by this Act [Nov. 2, 2002] and that were
    disclosed by the Secretary of the Treasury consistent with the law
    in effect at the time of disclosure shall remain subject on and
    after such date to the disclosure provisions of section 6104 of the
    Internal Revenue Code of 1986."

-FOOTNOTE-
    (!1) So in original. Three pars. (6) have been enacted.

-End-

-CITE-
    26 USC Sec. 6105                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6105. Confidentiality of information arising under treaty
      obligations

-STATUTE-
    (a) In general
      Tax convention information shall not be disclosed.
    (b) Exceptions
      Subsection (a) shall not apply - 
        (1) to the disclosure of tax convention information to persons
      or authorities (including courts and administrative bodies) which
      are entitled to such disclosure pursuant to a tax convention,
        (2) to any generally applicable procedural rules regarding
      applications for relief under a tax convention,
        (3) to the disclosure of tax convention information on the same
      terms as return information may be disclosed under paragraph
      (3)(C) or (7) of section 6103(i), except that in the case of tax
      convention information provided by a foreign government, no
      disclosure may be made under this paragraph without the written
      consent of the foreign government, or
        (4) in any case not described in paragraph (1), (2), or (3), to
      the disclosure of any tax convention information not relating to
      a particular taxpayer if the Secretary determines, after
      consultation with each other party to the tax convention, that
      such disclosure would not impair tax administration.
    (c) Definitions
      For purposes of this section - 
      (1) Tax convention information
        The term "tax convention information" means any - 
          (A) agreement entered into with the competent authority of
        one or more foreign governments pursuant to a tax convention,
          (B) application for relief under a tax convention,
          (C) background information related to such agreement or
        application,
          (D) document implementing such agreement, and
          (E) other information exchanged pursuant to a tax convention
        which is treated as confidential or secret under the tax
        convention.
      (2) Tax convention
        The term "tax convention" means - 
          (A) any income tax or gift and estate tax convention, or
          (B) any other convention or bilateral agreement (including
        multilateral conventions and agreements and any agreement with
        a possession of the United States) providing for the avoidance
        of double taxation, the prevention of fiscal evasion,
        nondiscrimination with respect to taxes, the exchange of tax
        relevant information with the United States, or mutual
        assistance in tax matters.
    (d) Cross references
          For penalties for the unauthorized disclosure of tax
        convention information which is return or return information,
        see sections 7213, 7213A, and 7431.

-SOURCE-
    (Added Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 304(b)(1)],
    Dec. 21, 2000, 114 Stat. 2763, 2763A-633; amended Pub. L. 107-134,
    title II, Sec. 201(c)(9), Jan. 23, 2002, 115 Stat. 2444; Pub. L.
    107-147, title IV, Sec. 417(18), Mar. 9, 2002, 116 Stat. 56.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6105, act Aug. 16, 1954, ch. 736, 68A Stat. 755,
    authorized the Secretary or his delegate to compile, beginning
    after June 31, 1941, all cases in which relief from excess profits
    tax has been allowed, prior to repeal by Pub. L. 94-455, title XIX,
    Sec. 1906(a)(7), Oct. 4, 1976, 90 Stat. 1824.

                                AMENDMENTS                            
      2002 - Subsec. (b)(2). Pub. L. 107-134, Sec. 201(c)(9)(A), struck
    out "or" at end.
      Subsec. (b)(3). Pub. L. 107-134, Sec. 201(c)(9)(D), added par.
    (3). Former par. (3) redesignated (4).
      Pub. L. 107-134, Sec. 201(c)(9)(B), substituted "paragraph (1),
    (2), or (3)" for "paragraphs (1) or (2)".
      Subsec. (b)(4). Pub. L. 107-134, Sec. 201(c)(9)(C), redesignated
    par. (3) as (4).
      Subsec. (c)(1)(C), (E). Pub. L. 107-147 struck out "any" after
    subpar. designation.

                     EFFECTIVE DATE OF 2002 AMENDMENT                 
      Amendment by Pub. L. 107-134 applicable to disclosures made on or
    after Jan. 23, 2002, see section 201(d) of Pub. L. 107-134, set out
    as a note under section 6103 of this title.

-End-

-CITE-
    26 USC Sec. 6106                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6106. Repealed.

-MISC1-
    [Sec. 6106. Repealed. Pub. L. 94-455, title XII, Sec. 1202(h)(1),
      Oct. 4, 1976, 90 Stat. 1688].
      Section, act Aug. 16, 1954, ch. 736, 68A Stat. 756, related to
    inspection of unemployment tax returns.

-End-

-CITE-
    26 USC Sec. 6107                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6107. Income tax return preparer must furnish copy of return
      to taxpayer and must retain a copy or list

-STATUTE-
    (a) Furnishing copy to taxpayer
      Any person who is an income tax return preparer with respect to
    any return or claim for refund shall furnish a completed copy of
    such return or claim to the taxpayer not later than the time such
    return or claim is presented for such taxpayer's signature.
    (b) Copy or list to be retained by income tax return preparer
      Any person who is an income tax return preparer with respect to a
    return or claim for refund shall, for the period ending 3 years
    after the close of the return period - 
        (1) retain a completed copy of such return or claim, or retain,
      on a list, the name and taxpayer identification number of the
      taxpayer for whom such return or claim was prepared, and
        (2) make such copy or list available for inspection upon
      request by the Secretary.
    (c) Regulations
      The Secretary shall prescribe regulations under which, in cases
    where 2 or more persons are income tax return preparers with
    respect to the same return or claim for refund, compliance with the
    requirements of subsection (a) or (b), as the case may be, of one
    such person shall be deemed to be compliance with the requirements
    of such subsection by the other persons.
    (d) Definitions
      For purposes of this section, the terms "return" and "claim for
    refund" have the respective meanings given to such terms by section
    6696(e), and the term "return period" has the meaning given to such
    term by section 6060(c).

-SOURCE-
    (Added Pub. L. 94-455, title XII, Sec. 1203(c), Oct. 4, 1976, 90
    Stat. 1690.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6107, acts Aug. 16, 1954, ch. 736, 68A Stat. 756;
    Nov. 2, 1966, Pub. L. 89-713, Sec. 4(c), 80 Stat. 1110, authorized
    an alphabetical list of names of all persons who have paid special
    taxes under subtitle D or E of this title to be kept for public
    inspection, prior to repeal by Pub. L. 90-618, title II, Sec.
    203(a), Oct. 22, 1968, 82 Stat. 1235.

                              EFFECTIVE DATE                          
      Section applicable to documents prepared after Dec. 31, 1976, see
    section 1203(j) of Pub. L. 94-455, set out as an Effective Date of
    1976 Amendment note under section 7701 of this title.

-End-

-CITE-
    26 USC Sec. 6108                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6108. Statistical publications and studies

-STATUTE-
    (a) Publication or other disclosure of statistics of income
      The Secretary shall prepare and publish not less than annually
    statistics reasonably available with respect to the operations of
    the internal revenue laws, including classifications of taxpayers
    and of income, the amounts claimed or allowed as deductions,
    exemptions, and credits, and any other facts deemed pertinent and
    valuable.
    (b) Special statistical studies
      The Secretary may, upon written request by any party or parties,
    make special statistical studies and compilations involving return
    information (as defined in section 6103(b)(2)) and furnish to such
    party or parties transcripts of any such special statistical study
    or compilation. A reasonable fee may be prescribed for the cost of
    the work or services performed for such party or parties.
    (c) Anonymous form
      No publication or other disclosure of statistics or other
    information required or authorized by subsection (a) or special
    statistical study authorized by subsection (b) shall in any manner
    permit the statistics, study, or any information so published,
    furnished, or otherwise disclosed to be associated with, or
    otherwise identify, directly or indirectly, a particular taxpayer.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 756; Pub. L. 94-455, title XII,
    Sec. 1202(b), Oct. 4, 1976, 90 Stat. 1685.)

-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455 designated existing provisions as subsec.
    (a), struck out "or his delegate" after "Secretary", inserted "not
    less than" after "prepare and publish" and "claimed or" after
    "income, the amounts", substituted "internal revenue laws" for
    "income tax laws", and added subsecs. (b) and (c).

                     EFFECTIVE DATE OF 1976 AMENDMENT                 
      Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section
    1202(i) of Pub. L. 94-455, set out as a note under section 6103 of
    this title.

-End-

-CITE-
    26 USC Sec. 6109                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6109. Identifying numbers

-STATUTE-
    (a) Supplying of identifying numbers
      When required by regulations prescribed by the Secretary:
      (1) Inclusion in returns
        Any person required under the authority of this title to make a
      return, statement, or other document shall include in such
      return, statement, or other document such identifying number as
      may be prescribed for securing proper identification of such
      person.
      (2) Furnishing number to other persons
        Any person with respect to whom a return, statement, or other
      document is required under the authority of this title to be made
      by another person or whose identifying number is required to be
      shown on a return of another person shall furnish to such other
      person such identifying number as may be prescribed for securing
      his proper identification.
      (3) Furnishing number of another person
        Any person required under the authority of this title to make a
      return, statement, or other document with respect to another
      person shall request from such other person, and shall include in
      any such return, statement, or other document, such identifying
      number as may be prescribed for securing proper identification of
      such other person.
      (4) Furnishing identifying number of income tax return preparer
        Any return or claim for refund prepared by an income tax return
      preparer shall bear such identifying number for securing proper
      identification of such preparer, his employer, or both, as may be
      prescribed. For purposes of this paragraph, the terms "return"
      and "claim for refund" have the respective meanings given to such
      terms by section 6696(e).

    For purposes of paragraphs (1), (2), and (3), the identifying
    number of an individual (or his estate) shall be such individual's
    social security account number.
    (b) Limitation
      (1) Except as provided in paragraph (2), a return of any person
    with respect to his liability for tax, or any statement or other
    document in support thereof, shall not be considered for purposes
    of paragraphs (2) and (3) of subsection (a) as a return, statement,
    or other document with respect to another person.
      (2) For purposes of paragraphs (2) and (3) of subsection (a), a
    return of an estate or trust with respect to its liability for tax,
    and any statement or other document in support thereof, shall be
    considered as a return, statement, or other document with respect
    to each beneficiary of such estate or trust.
    (c) Requirement of information
      For purposes of this section, the Secretary is authorized to
    require such information as may be necessary to assign an
    identifying number to any person.
    (d) Use of social security account number
      The social security account number issued to an individual for
    purposes of section 205(c)(2)(A) of the Social Security Act shall,
    except as shall otherwise be specified under regulations of the
    Secretary, be used as the identifying number for such individual
    for purposes of this title.
    [(e) Repealed. Pub. L. 104-188, title I, Sec. 1615(a)(2)(A), Aug.
      20, 1996, 110 Stat. 1853]
    (f) Access to employer identification numbers by Secretary of
      Agriculture for purposes of Food Stamp Act of 1977
      (1) In general
        In the administration of section 9 of the Food Stamp Act of
      1977 (7 U.S.C. 2018) involving the determination of the
      qualifications of applicants under such Act, the Secretary of
      Agriculture may, subject to this subsection, require each
      applicant retail store or wholesale food concern to furnish to
      the Secretary of Agriculture the employer identification number
      assigned to the store or concern pursuant to this section. The
      Secretary of Agriculture shall not have access to any such number
      for any purpose other than the establishment and maintenance of a
      list of the names and employer identification numbers of the
      stores and concerns for use in determining those applicants who
      have been previously sanctioned or convicted under section 12 or
      15 of such Act (7 U.S.C. 2021 or 2024).
      (2) Sharing of information and safeguards
        (A) Sharing of information
          The Secretary of Agriculture may share any information
        contained in any list referred to in paragraph (1) with any
        other agency or instrumentality of the United States which
        otherwise has access to employer identification numbers in
        accordance with this section or other applicable Federal law,
        except that the Secretary of Agriculture may share such
        information only to the extent that such Secretary determines
        such sharing would assist in verifying and matching such
        information against information maintained by such other agency
        or instrumentality. Any such information shared pursuant to
        this subparagraph may be used by such other agency or
        instrumentality only for the purpose of effective
        administration and enforcement of the Food Stamp Act of 1977 or
        for the purpose of investigation of violations of other Federal
        laws or enforcement of such laws.
        (B) Safeguards
          The Secretary of Agriculture, and the head of any other
        agency or instrumentality referred to in subparagraph (A),
        shall restrict, to the satisfaction of the Secretary of the
        Treasury, access to employer identification numbers obtained
        pursuant to this subsection only to officers and employees of
        the United States whose duties or responsibilities require
        access for the purposes described in subparagraph (A). The
        Secretary of Agriculture, and the head of any agency or
        instrumentality with which information is shared pursuant to
        subparagraph (A), shall provide such other safeguards as the
        Secretary of the Treasury determines to be necessary or
        appropriate to protect the confidentiality of the employer
        identification numbers.
      (3) Confidentiality and nondisclosure rules
        Employer identification numbers that are obtained or maintained
      pursuant to this subsection by the Secretary of Agriculture or
      the head of any agency or instrumentality with which information
      is shared pursuant to paragraph (2) shall be confidential, and no
      officer or employee of the United States who has or had access to
      the employer identification numbers shall disclose any such
      employer identification number obtained thereby in any manner.
      For purposes of this paragraph, the term "officer or employee"
      includes a former officer or employee.
      (4) Sanctions
        Paragraphs (1), (2), and (3) of section 7213(a) shall apply
      with respect to the unauthorized willful disclosure to any person
      of employer identification numbers maintained pursuant to this
      subsection by the Secretary of Agriculture or any agency or
      instrumentality with which information is shared pursuant to
      paragraph (2) in the same manner and to the same extent as such
      paragraphs apply with respect to unauthorized disclosures of
      return and return information described in such paragraphs.
      Paragraph (4) of section 7213(a) shall apply with respect to the
      willful offer of any item of material value in exchange for any
      such employer identification number in the same manner and to the
      same extent as such paragraph applies with respect to offers (in
      exchange for any return or return information) described in such
      paragraph.
    (g) Access to employer identification numbers by Federal Crop
      Insurance Corporation for purposes of the Federal Crop Insurance
      Act
      (1) In general
        In the administration of section 506 of the Federal Crop
      Insurance Act, the Federal Crop Insurance Corporation may require
      each policyholder and each reinsured company to furnish to the
      insurer or to the Corporation the employer identification number
      of such policyholder, subject to the requirements of this
      paragraph. No officer or employee of the Federal Crop Insurance
      Corporation, or authorized person shall have access to any such
      number for any purpose other than the establishment of a system
      of records necessary to the effective administration of such Act.
      The Manager of the Corporation may require each policyholder to
      provide to the Manager or authorized person, at such times and in
      such manner as prescribed by the Manager, the employer
      identification number of each entity that holds or acquires a
      substantial beneficial interest in the policyholder. For purposes
      of this subclause, the term "substantial beneficial interest"
      means not less than 5 percent of all beneficial interest in the
      policyholder. The Secretary of Agriculture shall restrict, to the
      satisfaction of the Secretary of the Treasury, access to employer
      identification numbers obtained pursuant to this paragraph only
      to officers and employees of the United States or authorized
      persons whose duties or responsibilities require access for the
      administration of the Federal Crop Insurance Act.
      (2) Confidentiality and nondisclosure rules
        Employer identification numbers maintained by the Secretary of
      Agriculture or the Federal Crop Insurance Corporation pursuant to
      this subsection shall be confidential, and except as authorized
      by this subsection, no officer or employee of the United States
      or authorized person who has or had access to such employer
      identification numbers shall disclose any such employer
      identification number obtained thereby in any manner. For
      purposes of this paragraph, the term "officer or employee"
      includes a former officer or employee. For purposes of this
      subsection, the term "authorized person" means an officer or
      employee of an insurer whom the Manager of the Corporation
      designates by rule, subject to appropriate safeguards including a
      prohibition against the release of such social security account
      numbers (other than to the Corporations) by such person.
      (3) Sanctions
        Paragraphs (1), (2), and (3) of section 7213(a) shall apply
      with respect to the unauthorized willful disclosure to any person
      of employer identification numbers maintained by the Secretary of
      Agriculture or the Federal Crop Insurance Corporation pursuant to
      this subsection in the same manner and to the same extent as such
      paragraphs apply with respect to unauthorized disclosures of
      return and return information described in such paragraphs.
      Paragraph (4) of section 7213(a) shall apply with respect to the
      willful offer of any item of material value in exchange for any
      such employer identification number in the same manner and to the
      same extent as such paragraph applies with respect to offers (in
      exchange for any return or return information) described in such
      paragraph.
    (h) Identifying information required with respect to certain seller-
      provided financing
      (1) Payor
        If any taxpayer claims a deduction under section 163 for
      qualified residence interest on any seller-provided financing,
      such taxpayer shall include on the return claiming such deduction
      the name, address, and TIN of the person to whom such interest is
      paid or accrued.
      (2) Recipient
        If any person receives or accrues interest referred to in
      paragraph (1), such person shall include on the return for the
      taxable year in which such interest is so received or accrued the
      name, address, and TIN of the person liable for such interest.
      (3) Furnishing of information between payor and recipient
        If any person is required to include the TIN of another person
      on a return under paragraph (1) or (2), such other person shall
      furnish his TIN to such person.
      (4) Seller-provided financing
        For purposes of this subsection, the term "seller-provided
      financing" means any indebtedness incurred in acquiring any
      residence if the person to whom such indebtedness is owed is the
      person from whom such residence was acquired.

-SOURCE-
    (Added Pub. L. 87-397, Sec. 1(a), Oct. 5, 1961, 75 Stat. 828;
    amended Pub. L. 94-455, title XII, Secs. 1203(d), 1211(c), title
    XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1691, 1712, 1834;
    Pub. L. 99-514, title XV, Sec. 1524(a), Oct. 22, 1986, 100 Stat.
    2749; Pub. L. 100-485, title VII, Secs. 703(c)(3), 704(a), Oct. 13,
    1988, 102 Stat. 2427; Pub. L. 101-508, title XI, Sec. 11112(a),
    Nov. 5, 1990, 104 Stat. 1388-413; Pub. L. 101-624, title XVII, Sec.
    1735(c), title XXII, Sec. 2201(d), Nov. 28, 1990, 104 Stat. 3792,
    3953; Pub. L. 102-486, title XIX, Sec. 1933(a), Oct. 24, 1992, 106
    Stat. 3031; Pub. L. 103-296, title III, Sec. 316(b), Aug. 15, 1994,
    108 Stat. 1532; Pub. L. 103-465, title VII, Sec. 742(b), Dec. 8,
    1994, 108 Stat. 5010; Pub. L. 104-188, title I, Secs.
    1615(a)(2)(A), 1704(t)(42), Aug. 20, 1996, 110 Stat. 1853, 1889;
    Pub. L. 105-206, title III, Sec. 3710(a), July 22, 1998, 112 Stat.
    779.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Section 205 of the Social Security Act, referred to in subsec.
    (d), is classified to section 405 of Title 42, The Public Health
    and Welfare.
      The Food Stamp Act of 1977, referred to in subsec. (f), is Pub.
    L. 88-525, Aug. 31, 1964, 78 Stat. 703, as amended, which is
    classified generally to chapter 51 (Sec. 2011 et seq.) of Title 7,
    Agriculture. For complete classification of this Act to the Code,
    see Short Title note set out under section 2011 of Title 7 and
    Tables.
      The Federal Crop Insurance Act, referred to in subsec. (g), is
    title V of act Feb. 16, 1938, ch. 30, 52 Stat. 72, as amended,
    which is classified generally to chapter 36 (Sec. 1501 et seq.) of
    Title 7, Agriculture. Section 506 of the Act is classified to
    section 1506 of Title 7. For complete classification of this Act to
    the Code, see section 1501 of Title 7 and Tables.

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6109 was renumbered section 6116 of this title.

                                AMENDMENTS                            
      1998 - Subsec. (a). Pub. L. 105-206 substituted "For purposes of
    paragraphs (1), (2), and (3)" for "For purposes of this subsection"
    in concluding provisions.
      1996 - Subsec. (e). Pub. L. 104-188, Sec. 1615(a)(2)(A), struck
    out subsec. (e) which read as follows:
      "(e) Furnishing Number for Dependents. - Any taxpayer who claims
    an exemption under section 151 for any dependent on a return for
    any taxable year shall include on such return the identifying
    number (for purposes of this title) of such dependent."
      Subsecs. (f), (g). Pub. L. 104-188, Sec. 1704(t)(42),
    redesignated subsec. (f) relating to access to employer
    identification numbers for purposes of Federal Crop Insurance Act
    as subsec. (g).
      1994 - Subsec. (e). Pub. L. 103-465 substituted "dependents" for
    "certain dependents" in heading and amended text generally. Prior
    to amendment, text read as follows: "If - 
        "(1) any taxpayer claims an exemption under section 151 for any
      dependent on a return for any taxable year, and
        "(2) such dependent has attained the age of 1 year before the
      close of such taxable year,
    such taxpayer shall include on such return the identifying number
    (for purposes of this title) of such dependent."
      Subsec. (f)(2). Pub. L. 103-296, Sec. 316(b)(1), amended subsec.
    (f) relating to access to employer identification numbers for
    purposes of Food Stamp Act of 1977 by adding par. (2) and striking
    out former par. (2) "Safeguards" which read as follows: "The
    Secretary of Agriculture shall restrict, to the satisfaction of the
    Secretary of the Treasury, access to employer identification
    numbers obtained pursuant to paragraph (1) only to officers and
    employees of the United States whose duties or responsibilities
    require access for the administration or enforcement of the Food
    Stamp Act of 1977. The Secretary of Agriculture shall provide such
    other safeguards as the Secretary of the Treasury determines to be
    necessary or appropriate to protect the confidentiality of the
    employer identification numbers."
      Subsec. (f)(3). Pub. L. 103-296, Sec. 316(b)(2), amended subsec.
    (f) relating to access to employer identification numbers for
    purposes of Food Stamp Act of 1977 by substituting, in par. (3),
    "pursuant to this subsection by the Secretary of Agriculture or the
    head of any agency or instrumentality with which information is
    shared pursuant to paragraph (2)" for "by the Secretary of
    Agriculture pursuant to this subsection" and "employer
    identification numbers shall disclose" for "social security account
    numbers shall disclose".
      Subsec. (f)(4). Pub. L. 103-296, Sec. 316(b)(3), amended subsec.
    (f) relating to access to employer identification numbers for
    purposes of Food Stamp Act of 1977 by substituting, in par. (4),
    "pursuant to this subsection by the Secretary of Agriculture or any
    agency or instrumentality with which information is shared pursuant
    to paragraph (2)" for "by the Secretary of Agriculture pursuant to
    this subsection".
      1992 - Subsec. (h). Pub. L. 102-486 added subsec. (h).
      1990 - Subsec. (e)(2). Pub. L. 101-508 substituted "1 year" for
    "2 years".
      Subsec. (f). Pub. L. 101-624, Sec. 2201(d), added subsec. (f)
    relating to access to employer identification numbers for purposes
    of Federal Crop Insurance Act.
      Pub. L. 101-624, Sec. 1735(c), added subsec. (f) relating to
    access to employer identification numbers for purposes of Food
    Stamp Act of 1977.
      1988 - Subsec. (a). Pub. L. 100-485, Sec. 703(c)(3), substituted
    "or whose identifying number is required to be shown on a return of
    another person shall furnish" for "shall furnish".
      Subsec. (e)(2). Pub. L. 100-485, Sec. 704(a), substituted "age of
    2" for "age of 5".
      1986 - Subsec. (e). Pub. L. 99-514 added subsec. (e).
      1976 - Subsec. (a). Pub. L. 94-455, Secs. 1203(d),
    1906(b)(13)(A), struck out in provisions preceding par. (1) "or his
    delegate" after "Secretary" and added par. (4).
      Subsec. (d). Pub. L. 94-455, Sec. 1211(c), added subsec. (d).

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3710(b), July 22, 1998, 112
    Stat. 779, provided that: "The amendment made by this section
    [amending this section] shall take effect on the date of the
    enactment of this Act [July 22, 1998]."

                     EFFECTIVE DATE OF 1996 AMENDMENT                 
      Amendment by section 1615(a)(2)(A) of Pub. L. 104-188 applicable
    with respect to returns the due date for which, without regard to
    extensions, is on or after the 30th day after Aug. 20, 1996, with
    special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104-
    188, set out as a note under section 21 of this title.

                     EFFECTIVE DATE OF 1994 AMENDMENT                 
      Amendment by Pub. L. 103-465 applicable to returns for taxable
    years beginning after Dec. 31, 1994, but not applicable to returns
    for taxable years beginning in 1995 with respect to individuals who
    are born after Oct. 31, 1995, and to returns for taxable years
    beginning in 1996 with respect to individuals who are born after
    Nov. 30, 1996, see section 742(c) of Pub. L. 103-465, set out as a
    note under section 32 of this title.

                     EFFECTIVE DATE OF 1992 AMENDMENT                 
      Section 1933(c) of Pub. L. 102-486 provided that: "The amendments
    made by this section [amending this section and section 6724 of
    this title] shall apply to taxable years beginning after December
    31, 1991."

                     EFFECTIVE DATE OF 1990 AMENDMENTS                 
      Amendment by section 1735(c) of Pub. L. 101-624 effective and
    implemented first day of month beginning 120 days after publication
    of implementing regulations to be promulgated not later than Oct.
    1, 1991, see section 1781(a) of Pub. L. 101-624, set out as a note
    under section 2012 of Title 7, Agriculture.
      Section 11112(b) of Pub. L. 101-508 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    returns for taxable years beginning after December 31, 1990."

                     EFFECTIVE DATE OF 1988 AMENDMENT                 
      Amendment by section 703(c)(3) of Pub. L. 100-485 applicable to
    taxable years beginning after Dec. 31, 1988, see section 703(d) of
    Pub. L. 100-485, set out as a note under section 21 of this title.
      Section 704(b) of Pub. L. 100-485 provided that: "The amendment
    made by subsection (a) [amending this section] shall apply to
    returns the due date for which (determined without regard to
    extensions) is after December 31, 1989."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Section 1524(c) of Pub. L. 99-514 provided that: "The amendments
    made by this section [amending this section and section 6676 of
    this title] shall apply to returns the due date for which
    (determined without regard to extensions) is after December 31,
    1987."

                              EFFECTIVE DATE                          
      Section 1(d) of Pub. L. 87-397, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "Paragraph
    (1) of section 6109(a) of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954], as added by subsection (a) of this section,
    shall apply only in respect of returns, statements, and other
    documents relating to periods commencing after December 31, 1961.
    Paragraphs (2) and (3) of such section 6109(a) shall apply only in
    respect of returns, statements, or other documents relating to
    periods commencing after December 31, 1962."

-End-

-CITE-
    26 USC Sec. 6110                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6110. Public inspection of written determinations

-STATUTE-
    (a) General rule
      Except as otherwise provided in this section, the text of any
    written determination and any background file document relating to
    such written determination shall be open to public inspection at
    such place as the Secretary may by regulations prescribe.
    (b) Definitions
      For purposes of this section - 
      (1) Written determination
        (A) In general
          The term "written determination" means a ruling,
        determination letter, technical advice memorandum, or Chief
        Counsel advice.
        (B) Exceptions
          Such term shall not include any matter referred to in
        subparagraph (C) or (D) of section 6103(b)(2).
      (2) Background file document
        The term "background file document" with respect to a written
      determination includes the request for that written
      determination, any written material submitted in support of the
      request, and any communication (written or otherwise) between the
      Internal Revenue Service and persons outside the Internal Revenue
      Service in connection with such written determination (other than
      any communication between the Department of Justice and the
      Internal Revenue Service relating to a pending civil or criminal
      case or investigation) received before issuance of the written
      determination.
      (3) Reference and general written determinations
        (A) Reference written determination
          The term "reference written determination" means any written
        determination which has been determined by the Secretary to
        have significant reference value.
        (B) General written determination
          The term "general written determination" means any written
        determination other than a reference written determination.
    (c) Exemptions from disclosure
      Before making any written determination or background file
    document open or available to public inspection under subsection
    (a), the Secretary shall delete - 
        (1) the names, addresses, and other identifying details of the
      person to whom the written determination pertains and of any
      other person, other than a person with respect to whom a notation
      is made under subsection (d)(1), identified in the written
      determination or any background file document;
        (2) information specifically authorized under criteria
      established by an Executive order to be kept secret in the
      interest of national defense or foreign policy, and which is in
      fact properly classified pursuant to such Executive order;
        (3) information specifically exempted from disclosure by any
      statute (other than this title) which is applicable to the
      Internal Revenue Service;
        (4) trade secrets and commercial or financial information
      obtained from a person and privileged or confidential;
        (5) information the disclosure of which would constitute a
      clearly unwarranted invasion of personal privacy;
        (6) information contained in or related to examination,
      operating, or condition reports prepared by, or on behalf of, or
      for use of an agency responsible for the regulation or
      supervision of financial institutions; and
        (7) geological and geophysical information and data, including
      maps, concerning wells.

    The Secretary shall determine the appropriate extent of such
    deletions and, except in the case of intentional or willful
    disregard of this subsection, shall not be required to make such
    deletions (nor be liable for failure to make deletions) unless the
    Secretary has agreed to such deletions or has been ordered by a
    court (in a proceeding under subsection (f)(3)) to make such
    deletions.
    (d) Procedures with regard to third party contacts
      (1) Notations
        If, before the issuance of a written determination, the
      Internal Revenue Service receives any communication (written or
      otherwise) concerning such written determination, any request for
      such determination, or any other matter involving such written
      determination from a person other than an employee of the
      Internal Revenue Service or the person to whom such written
      determination pertains (or his authorized representative with
      regard to such written determination), the Internal Revenue
      Service shall indicate, on the written determination open to
      public inspection, the category of the person making such
      communication and the date of such communication.
      (2) Exception
        Paragraph (1) shall not apply to any communication made by the
      Chief of Staff of the Joint Committee on Taxation.
      (3) Disclosure of identity
        In the case of any written determination to which paragraph (1)
      applies, any person may file a petition in the United States Tax
      Court or file a complaint in the United States District Court for
      the District of Columbia for an order requiring that the identity
      of any person to whom the written determination pertains be
      disclosed. The court shall order disclosure of such identity if
      there is evidence in the record from which one could reasonably
      conclude that an impropriety occurred or undue influence was
      exercised with respect to such written determination by or on
      behalf of such person. The court may also direct the Secretary to
      disclose any portion of any other deletions made in accordance
      with subsection (c) where such disclosure is in the public
      interest. If a proceeding is commenced under this paragraph, the
      person whose identity is subject to being disclosed and the
      person about whom a notation is made under paragraph (1) shall be
      notified of the proceeding in accordance with the procedures
      described in subsection (f)(4)(B) and shall have the right to
      intervene in the proceeding (anonymously, if appropriate).
      (4) Period in which to bring action
        No proceeding shall be commenced under paragraph (3) unless a
      petition is filed before the expiration of 36 months after the
      first day that the written determination is open to public
      inspection.
    (e) Background file documents
      Whenever the Secretary makes a written determination open to
    public inspection under this section, he shall also make available
    to any person, but only upon the written request of that person,
    any background file document relating to the written determination.
    (f) Resolution of disputes relating to disclosure
      (1) Notice of intention to disclose
        Except as otherwise provided by subsection (i), the Secretary
      shall upon issuance of any written determination, or upon receipt
      of a request for a background file document, mail a notice of
      intention to disclose such determination or document to any
      person to whom the written determination pertains (or a successor
      in interest, executor, or other person authorized by law to act
      for or on behalf of such person).
      (2) Administrative remedies
        The Secretary shall prescribe regulations establishing
      administrative remedies with respect to - 
          (A) requests for additional disclosure of any written
        determination of any background file document, and
          (B) requests to restrain disclosure.
      (3) Action to restrain disclosure
        (A) Creation of remedy
          Any person - 
            (i) to whom a written determination pertains (or a
          successor in interest, executor, or other person authorized
          by law to act for or on behalf of such person), or who has a
          direct interest in maintaining the confidentiality of any
          such written determination or background file document (or
          portion thereof),
            (ii) who disagrees with any failure to make a deletion with
          respect to that portion of any written determination or any
          background file document which is to be open or available to
          public inspection, and
            (iii) who has exhausted his administrative remedies as
          prescribed pursuant to paragraph (2),

        may, within 60 days after the mailing by the Secretary of a
        notice of intention to disclose any written determination or
        background file document under paragraph (1), together with the
        proposed deletions, file a petition in the United States Tax
        Court (anonymously, if appropriate) for a determination with
        respect to that portion of such written determination or
        background file document which is to be open to public
        inspection.
        (B) Notice to certain persons
          The Secretary shall notify any person to whom a written
        determination pertains (unless such person is the petitioner)
        of the filing of a petition under this paragraph with respect
        to such written determination or related background file
        document, and any such person may intervene (anonymously, if
        appropriate) in any proceeding conducted pursuant to this
        paragraph. The Secretary shall send such notice by registered
        or certified mail to the last known address of such person
        within 15 days after such petition is served on the Secretary.
        No person who has received such a notice may thereafter file
        any petition under this paragraph with respect to such written
        determination or background file document with respect to which
        such notice was received.
      (4) Action to obtain additional disclosure
        (A) Creation of remedy
          Any person who has exhausted the administrative remedies
        prescribed pursuant to paragraph (2) with respect to a request
        for disclosure may file a petition in the United States Tax
        Court or a complaint in the United States District Court for
        the District of Columbia for an order requiring that any
        written determination or background file document (or portion
        thereof) be made open or available to public inspection. Except
        where inconsistent with subparagraph (B), the provisions of
        subparagraphs (C), (D), (E), (F), and (G) of section 552(a)(4)
        of title 5, United States Code, shall apply to any proceeding
        under this paragraph. The Court shall examine the matter de
        novo and without regard to a decision of a court under
        paragraph (3) with respect to such written determination or
        background file document, and may examine the entire text of
        such written determination or background file document in order
        to determine whether such written determination or background
        file document or any part thereof shall be open or available to
        public inspection under this section. The burden of proof with
        respect to the issue of disclosure of any information shall be
        on the Secretary and any other person seeking to restrain
        disclosure.
        (B) Intervention
          If a proceeding is commenced under this paragraph with
        respect to any written determination or background file
        document, the Secretary shall, within 15 days after notice of
        the petition filed under subparagraph (A) is served on him,
        send notice of the commencement of such proceeding to all
        persons who are identified by name and address in such written
        determination or background file document. The Secretary shall
        send such notice by registered or certified mail to the last
        known address of such person. Any person to whom such
        determination or background file document pertains may
        intervene in the proceeding (anonymously, if appropriate). If
        such notice is sent, the Secretary shall not be required to
        defend the action and shall not be liable for public disclosure
        of the written determination or background file document (or
        any portion thereof) in accordance with the final decision of
        the court.
      (5) Expedition of determination
        The Tax Court shall make a decision with respect to any
      petition described in paragraph (3) at the earliest practicable
      date.
      (6) Publicity of Tax Court proceedings
        Notwithstanding sections 7458 and 7461, the Tax Court may, in
      order to preserve the anonymity, privacy, or confidentiality of
      any person under this section, provide by rules adopted under
      section 7453 that portions of hearings, testimony, evidence, and
      reports in connection with proceedings under this section may be
      closed to the public or to inspection by the public.
    (g) Time for disclosure
      (1) In general
        Except as otherwise provided in this section, the text of any
      written determination or any background file document (as
      modified under subsection (c)) shall be open or available to
      public inspection - 
          (A) no earlier than 75 days, and no later than 90 days, after
        the notice provided in subsection (f)(1) is mailed, or, if
        later,
          (B) within 30 days after the date on which a court decision
        under subsection (f)(3) becomes final.
      (2) Postponement by order of court
        The court may extend the period referred to in paragraph (1)(B)
      for such time as the court finds necessary to allow the Secretary
      to comply with its decision.
      (3) Postponement of disclosure for up to 90 days
        At the written request of the person by whom or on whose behalf
      the request for the written determination was made, the period
      referred to in paragraph (1)(A) shall be extended (for not to
      exceed an additional 90 days) until the day which is 15 days
      after the date of the Secretary's determination that the
      transaction set forth in the written determination has been
      completed.
      (4) Additional 180 days
        If - 
          (A) the transaction set forth in the written determination is
        not completed during the period set forth in paragraph (3), and
          (B) the person by whom or on whose behalf the request for the
        written determination was made establishes to the satisfaction
        of the Secretary that good cause exists for additional delay in
        opening the written determination to public inspection,

      the period referred to in paragraph (3) shall be further extended
      (for not to exceed an additional 180 days) until the day which is
      15 days after the date of the Secretary's determination that the
      transaction set forth in the written determination has been
      completed.
      (5) Special rules for certain written determinations, etc.
        Notwithstanding the provisions of paragraph (1), the Secretary
      shall not be required to make available to the public - 
          (A) any technical advice memorandum, any Chief Counsel
        advice, and any related background file document involving any
        matter which is the subject of a civil fraud or criminal
        investigation or jeopardy or termination assessment until after
        any action relating to such investigation or assessment is
        completed, or
          (B) any general written determination and any related
        background file document that relates solely to approval of the
        Secretary of any adoption or change of - 
            (i) the funding method or plan year of a plan under section
          412,
            (ii) a taxpayer's annual accounting period under section
          442,
            (iii) a taxpayer's method of accounting under section
          446(e), or
            (iv) a partnership's or partner's taxable year under
          section 706,

        but the Secretary shall make any such written determination and
        related background file document available upon the written
        request of any person after the date on which (except for this
        subparagraph) such determination would be open to public
        inspection.
    (h) Disclosure of prior written determinations and related
      background file documents
      (1) In general
        Except as otherwise provided in this subsection, a written
      determination issued pursuant to a request made before November
      1, 1976, and any background file document relating to such
      written determination shall be open or available to public
      inspection in accordance with this section.
      (2) Time for disclosure
        In the case of any written determination or background file
      document which is to be made open or available to public
      inspection under paragraph (1) - 
          (A) subsection (g) shall not apply, but
          (B) such written determination or background file document
        shall be made open or available to public inspection at the
        earliest practicable date after funds for that purpose have
        been appropriated and made available to the Internal Revenue
        Service.
      (3) Order of release
        Any written determination or background file document described
      in paragraph (1) shall be open or available to public inspection
      in the following order starting with the most recent written
      determination in each category:
          (A) reference written determinations issued under this title;
          (B) general written determinations issued after July 4, 1967;
        and
          (C) reference written determinations issued under the
        Internal Revenue Code of 1939 or corresponding provisions of
        prior law.

      General written determinations not described in subparagraph (B)
      shall be open to public inspection on written request, but not
      until after the written determinations referred to in
      subparagraphs (A), (B), and (C) are open to public inspection.
      (4) Notice that prior written determinations are open to public
        inspection
        Notwithstanding the provisions of subsections (f)(1) and
      (f)(3)(A), not less than 90 days before making any portion of a
      written determination described in this subsection open to public
      inspection, the Secretary shall issue public notice in the
      Federal Register that such written determination is to be made
      open to public inspection. The person who received a written
      determination may, within 75 days after the date of publication
      of notice under this paragraph, file a petition in the United
      States Tax Court (anonymously, if appropriate) for a
      determination with respect to that portion of such written
      determination which is to be made open to public inspection. The
      provisions of subsections (f)(3)(B), (5), and (6) shall apply if
      such a petition is filed. If no petition is filed, the text of
      any written determination shall be open to public inspection no
      earlier than 90 days, and no later than 120 days, after notice is
      published in the Federal Register.
      (5) Exclusion
        Subsection (d) shall not apply to any written determination
      described in paragraph (1).
    (i) Special rules for disclosure of Chief Counsel advice
      (1) Chief Counsel advice defined
        (A) In general
          For purposes of this section, the term "Chief Counsel advice"
        means written advice or instruction, under whatever name or
        designation, prepared by any national office component of the
        Office of Chief Counsel which - 
            (i) is issued to field or service center employees of the
          Service or regional or district employees of the Office of
          Chief Counsel; and
            (ii) conveys - 
              (I) any legal interpretation of a revenue provision;
              (II) any Internal Revenue Service or Office of Chief
            Counsel position or policy concerning a revenue provision;
            or
              (III) any legal interpretation of State law, foreign law,
            or other Federal law relating to the assessment or
            collection of any liability under a revenue provision.
        (B) Revenue provision defined
          For purposes of subparagraph (A), the term "revenue
        provision" means any existing or former internal revenue law,
        regulation, revenue ruling, revenue procedure, other published
        or unpublished guidance, or tax treaty, either in general or as
        applied to specific taxpayers or groups of specific taxpayers.
      (2) Additional documents treated as Chief Counsel advice
        The Secretary may by regulation provide that this section shall
      apply to any advice or instruction prepared and issued by the
      Office of Chief Counsel which is not described in paragraph (1).
      (3) Deletions for Chief Counsel advice
        In the case of Chief Counsel advice open to public inspection
      pursuant to this section - 
          (A) paragraphs (2) through (7) of subsection (c) shall not
        apply, but
          (B) the Secretary may make deletions of material in
        accordance with subsections (b) and (c) of section 552 of title
        5, United States Code, except that in applying subsection
        (b)(3) of such section, no statutory provision of this title
        shall be taken into account.
      (4) Notice of intention to disclose
        (A) Nontaxpayer-specific Chief Counsel advice
          In the case of Chief Counsel advice which is written without
        reference to a specific taxpayer or group of specific taxpayers
        - 
            (i) subsection (f)(1) shall not apply; and
            (ii) the Secretary shall, within 60 days after the issuance
          of the Chief Counsel advice, complete any deletions described
          in subsection (c)(1) or paragraph (3) and make the Chief
          Counsel advice, as so edited, open for public inspection.
        (B) Taxpayer-specific Chief Counsel advice
          In the case of Chief Counsel advice which is written with
        respect to a specific taxpayer or group of specific taxpayers,
        the Secretary shall, within 60 days after the issuance of the
        Chief Counsel advice, mail the notice required by subsection
        (f)(1) to each such taxpayer. The notice shall include a copy
        of the Chief Counsel advice on which is indicated the
        information that the Secretary proposes to delete pursuant to
        subsection (c)(1). The Secretary may also delete from the copy
        of the text of the Chief Counsel advice any of the information
        described in paragraph (3), and shall delete the names,
        addresses, and other identifying details of taxpayers other
        than the person to whom the advice pertains, except that the
        Secretary shall not delete from the copy of the Chief Counsel
        advice that is furnished to the taxpayer any information of
        which that taxpayer was the source.
    (j) Civil remedies
      (1) Civil action
        Whenever the Secretary - 
          (A) fails to make deletions required in accordance with
        subsection (c), or
          (B) fails to follow the procedures in subsection (g) or
        (i)(4)(B),

      the recipient of the written determination or any person
      identified in the written determination shall have as an
      exclusive civil remedy an action against the Secretary in the
      United States Court of Federal Claims, which shall have
      jurisdiction to hear any action under this paragraph.
      (2) Damages
        In any suit brought under the provisions of paragraph (1)(A) in
      which the Court determines that an employee of the Internal
      Revenue Service intentionally or willfully failed to delete in
      accordance with subsection (c), or in any suit brought under
      subparagraph (1)(B) in which the Court determines that an
      employee intentionally or willfully failed to act in accordance
      with subsection (g) or (i)(4)(B), the United States shall be
      liable to the person in an amount equal to the sum of - 
          (A) actual damages sustained by the person but in no case
        shall a person be entitled to receive less than the sum of
        $1,000, and
          (B) the costs of the action together with reasonable
        attorney's fees as determined by the Court.
    (k) Special provisions
      (1) Fees
        The Secretary is authorized to assess actual costs - 
          (A) for duplication of any written determination or
        background file document made open or available to the public
        under this section, and
          (B) incurred in searching for and making deletions required
        under subsection (c)(1) or (i)(3) from any written
        determination or background file document which is available to
        public inspection only upon written request.

      The Secretary shall furnish any written determination or
      background file document without charge or at a reduced charge if
      he determines that waiver or reduction of the fee is in the
      public interest because furnishing such determination or
      background file document can be considered as primarily
      benefiting the general public.
      (2) Records disposal procedures
        Nothing in this section shall prevent the Secretary from
      disposing of any general written determination or background file
      document described in subsection (b) in accordance with
      established records disposition procedures, but such disposal
      shall, except as provided in the following sentence, occur not
      earlier than 3 years after such written determination is first
      made open to public inspection. In the case of any general
      written determination described in subsection (h), the Secretary
      may dispose of such determination and any related background file
      document in accordance with such procedures but such disposal
      shall not occur earlier than 3 years after such written
      determination is first made open to public inspection if funds
      are appropriated for such purpose before January 20, 1979, or not
      earlier than January 20, 1979, if funds are not appropriated
      before such date. The Secretary shall not dispose of any
      reference written determinations and related background file
      documents.
      (3) Precedential status
        Unless the Secretary otherwise establishes by regulations, a
      written determination may not be used or cited as precedent. The
      preceding sentence shall not apply to change the precedential
      status (if any) of written determinations with regard to taxes
      imposed by subtitle D of this title.
    (l) Section not to apply
      This section shall not apply to - 
        (1) any matter to which section 6104 or 6105 applies, or
        (2) any - 
          (A) written determination issued pursuant to a request made
        before November 1, 1976, with respect to the exempt status
        under section 501(a) of an organization described in section
        501(c) or (d), the status of an organization as a private
        foundation under section 509(a), or the status of an
        organization as an operating foundation under section
        4942(j)(3),
          (B) written determination described in subsection (g)(5)(B)
        issued pursuant to a request made before November 1, 1976,
          (C) determination letter not otherwise described in
        subparagraph (A), (B), or (E) issued pursuant to a request made
        before November 1, 1976,
          (D) background file document relating to any general written
        determination issued before July 5, 1967, or
          (E) letter or other document described in section
        6104(a)(1)(B)(iv) issued before September 2, 1974 .
    (m) Exclusive remedy
      Except as otherwise provided in this title, or with respect to a
    discovery order made in connection with a judicial proceeding, the
    Secretary shall not be required by any Court to make any written
    determination or background file document open or available to
    public inspection, or to refrain from disclosure of any such
    documents.

-SOURCE-
    (Added Pub. L. 94-455, title XII, Sec. 1201(a), Oct. 4, 1976, 90
    Stat. 1660; amended Pub. L. 97-164, title I, Sec. 160(a)(9), Apr.
    2, 1982, 96 Stat. 48; Pub. L. 98-620, title IV, Sec. 402(28)(B),
    Nov. 8, 1984, 98 Stat. 3359; Pub. L. 102-572, title IX, Sec.
    902(b)(1), Oct. 29, 1992, 106 Stat. 4516; Pub. L. 105-206, title
    III, Sec. 3509(a)-(c), July 22, 1998, 112 Stat. 772, 773; Pub. L.
    106-170, title V, Sec. 521(a)(2), Dec. 17, 1999, 113 Stat. 1925;
    Pub. L. 106-554, Sec. 1(a)(7) [title III, Secs. 304(c), 313(e)],
    Dec. 21, 2000, 114 Stat. 2763, 2763A-634, 2763A-643.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      The Internal Revenue Code of 1939, referred to in subsec.
    (h)(3)(C), is act Feb. 10, 1939, ch. 2, 53 Stat. 1, as amended.
    Prior to the enactment of the Internal Revenue Code of 1986
    [formerly I.R.C. 1954], the 1939 Code was classified to former
    Title 26, Internal Revenue Code. For table of comparisons of the
    1939 Code to the 1986 Code, see Table I preceding section 1 of this
    title.

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6110 was renumbered 6116 of this title.

                                AMENDMENTS                            
      2000 - Subsec. (b)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III,
    Sec. 304(c)(1)], amended heading and text of par. (1) generally.
    Prior to amendment, text read as follows: "The term 'written
    determination' means a ruling, determination letter, technical
    advice memorandum, or Chief Counsel advice. Such term shall not
    include any advance pricing agreement entered into by a taxpayer
    and the Secretary and any background information related to such
    agreement or any application for an advance pricing agreement."
      Subsec. (g)(5)(A). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    313(e)], inserted ", any Chief Counsel advice," after "technical
    advice memorandum".
      Subsec. (l)(1). Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec.
    304(c)(2)], inserted "or 6105" after "6104".
      1999 - Subsec. (b)(1). Pub. L. 106-170 inserted at end "Such term
    shall not include any advance pricing agreement entered into by a
    taxpayer and the Secretary and any background information related
    to such agreement or any application for an advance pricing
    agreement."
      1998 - Subsec. (b)(1). Pub. L. 105-206, Sec. 3509(a), substituted
    "technical advice memorandum, or Chief Counsel advice" for "or
    technical advice memorandum".
      Subsec. (f)(1). Pub. L. 105-206, Sec. 3509(c)(1), substituted
    "Except as otherwise provided by subsection (i), the Secretary" for
    "The Secretary".
      Subsec. (i). Pub. L. 105-206, Sec. 3509(b), added subsec. (i).
    Former subsec. (i) redesignated (j).
      Subsec. (j). Pub. L. 105-206, Sec. 3509(b), redesignated subsec.
    (i) as (j). Former subsec. (j) redesignated (k).
      Subsec. (j)(1)(B), (2). Pub. L. 105-206, Sec. 3509(c)(2),
    substituted "subsection (g) or (i)(4)(B)" for "subsection (g)".
      Subsec. (k). Pub. L. 105-206, Sec. 3509(b), redesignated subsec.
    (j) as (k). Former subsec. (k) redesignated (l).
      Subsec. (k)(1)(B). Pub. L. 105-206, Sec. 3509(c)(3), substituted
    "subsection (c)(1) or (i)(3)" for "subsection (c)".
      Subsecs. (l), (m). Pub. L. 105-206, Sec. 3509(b), redesignated
    subsecs. (k) and (l) as (l) and (m), respectively.
      1992 - Subsec. (i)(1). Pub. L. 102-572 substituted "United States
    Court of Federal Claims" for "United States Claims Court".
      1984 - Subsec. (f)(5). Pub. L. 98-620 struck out provision that
    the Court of Appeals had to expedite any review of such decision in
    every way possible.
      1982 - Subsec. (i)(1). Pub. L. 97-164 substituted "United States
    Claims Court" for "Court of Claims".

                     EFFECTIVE DATE OF 2000 AMENDMENT                 
      Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 304(d)], Dec. 21,
    2000, 114 Stat. 2763, 2763A-634, provided that: "The amendments
    made by this section [enacting section 6105 of this title and
    amending this section and section 6103 of this title] shall take
    effect on the date of the enactment of this Act [Dec. 21, 2000]."
      Amendment by section 1(a)(7) [title III, Sec. 313(e)] of Pub. L.
    106-554 effective as if included in the provisions of the Internal
    Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-
    206, to which such amendment relates, see section 1(a)(7) [title
    III, Sec. 313(f)] of Pub. L. 106-554, set out as a note under
    section 6015 of this title.

                     EFFECTIVE DATE OF 1998 AMENDMENT                 
      Pub. L. 105-206, title III, Sec. 3509(d), July 22, 1998, 112
    Stat. 774, provided that:
      "(1) In general. - Except as otherwise provided in this
    subsection, the amendments made by this section [amending this
    section] shall apply to any Chief Counsel advice issued more than
    90 days after the date of the enactment of this Act [July 22,
    1998].
      "(2) Transition rules. - The amendments made by this section
    shall apply to any Chief Counsel advice issued after December 31,
    1985, and before the 91st day after the date of the enactment of
    this Act [July 22, 1998] by the offices of the associate chief
    counsel for domestic, employee benefits and exempt organizations,
    and international, except that any such Chief Counsel advice shall
    be treated as made available on a timely basis if such advice is
    made available for public inspection not later than the following
    dates:
        "(A) One year after the date of the enactment of this Act [July
      22, 1998], in the case of all litigation guideline memoranda,
      service center advice, tax litigation bulletins, criminal tax
      bulletins, and general litigation bulletins.
        "(B) Eighteen months after such date of enactment, in the case
      of field service advice and technical assistance to the field
      issued on or after January 1, 1994.
        "(C) Three years after such date of enactment, in the case of
      field service advice and technical assistance to the field issued
      on or after January 1, 1992, and before January 1, 1994.
        "(D) Six years after such date of enactment, in the case of any
      other Chief Counsel advice issued after December 31, 1985.
      "(3) Documents treated as chief counsel advice. - If the
    Secretary of the Treasury by regulation provides pursuant to
    section 6110(i)(2) of the Internal Revenue Code of 1986, as added
    by this section, that any additional advice or instruction issued
    by the Office of Chief Counsel shall be treated as Chief Counsel
    advice, such additional advice or instruction shall be made
    available for public inspection pursuant to section 6110 of such
    Code, as amended by this section, only in accordance with the
    effective date set forth in such regulation.
      "(4) Chief counsel advice to be available electronically. - The
    Internal Revenue Service shall make any Chief Counsel advice issued
    more than 90 days after the date of the enactment of this Act [July
    22, 1998] and made available for public inspection pursuant to
    section 6110 of such Code, as amended by this section, also
    available by computer telecommunications within 1 year after
    issuance."

                     EFFECTIVE DATE OF 1992 AMENDMENT                 
      Amendment by Pub. L. 102-572 effective Oct. 29, 1992, see section
    911 of Pub. L. 102-572, set out as a note under section 171 of
    Title 28, Judiciary and Judicial Procedure.

                     EFFECTIVE DATE OF 1984 AMENDMENT                 
      Amendment by Pub. L. 98-620 not applicable to cases pending on
    Nov. 8, 1984, see section 403 of Pub. L. 98-620, set out as an
    Effective Date note under section 1657 of Title 28, Judiciary and
    Judicial Procedure.

                     EFFECTIVE DATE OF 1982 AMENDMENT                 
      Amendment by Pub. L. 97-164 effective Oct. 1, 1982, see section
    402 of Pub. L. 97-164, set out as a note under section 171 of Title
    28, Judiciary and Judicial Procedure.

                              EFFECTIVE DATE                          
      Section 1201(e) of Pub. L. 94-455 provided that: "Except as
    otherwise provided in this section [enacting this section and
    provisions set out below], the amendments made by this section
    shall take effect on November 1, 1976."

                             PENDING REQUESTS                         
      Section 1201(b) of Pub. L. 94-455 provided that: "Any written
    determination or background file document which is the subject of a
    judicial proceeding pursuant to section 552 of title 5, United
    States Code, commenced before January 1, 1976, shall not be treated
    as a written determination subject to subsection (h)(1) [subsec.
    (h)(1) of this section], but shall be available to the complainant
    along with the background file document, if requested, as soon as
    practicable after July 1, 1976."

-End-

-CITE-
    26 USC Sec. 6111                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6111. Disclosure of reportable transactions

-STATUTE-
    (a) In general
      Each material advisor with respect to any reportable transaction
    shall make a return (in such form as the Secretary may prescribe)
    setting forth - 
        (1) information identifying and describing the transaction,
        (2) information describing any potential tax benefits expected
      to result from the transaction, and
        (3) such other information as the Secretary may prescribe.

    Such return shall be filed not later than the date specified by the
    Secretary.
    (b) Definitions
      For purposes of this section:
      (1) Material advisor
        (A) In general
          The term "material advisor" means any person - 
            (i) who provides any material aid, assistance, or advice
          with respect to organizing, managing, promoting, selling,
          implementing, insuring, or carrying out any reportable
          transaction, and
            (ii) who directly or indirectly derives gross income in
          excess of the threshold amount (or such other amount as may
          be prescribed by the Secretary) for such aid, assistance, or
          advice.
        (B) Threshold amount
          For purposes of subparagraph (A), the threshold amount is - 
            (i) $50,000 in the case of a reportable transaction
          substantially all of the tax benefits from which are provided
          to natural persons, and
            (ii) $250,000 in any other case.
      (2) Reportable transaction
        The term "reportable transaction" has the meaning given to such
      term by section 6707A(c).
    (c) Regulations
      The Secretary may prescribe regulations which provide - 
        (1) that only 1 person shall be required to meet the
      requirements of subsection (a) in cases in which 2 or more
      persons would otherwise be required to meet such requirements,
        (2) exemptions from the requirements of this section, and
        (3) such rules as may be necessary or appropriate to carry out
      the purposes of this section.

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 141(a), July 18, 1984,
    98 Stat. 677; amended Pub. L. 99-514, title II, Sec. 201(d)(13),
    title XV, Sec. 1531(a), title XVIII, Sec. 1899A(54), Oct. 22, 1986,
    100 Stat. 2142, 2749, 2961; Pub. L. 105-34, title X, Sec. 1028(a),
    Aug. 5, 1997, 111 Stat. 926; Pub. L. 108-357, title VIII, Sec.
    815(a), Oct. 22, 2004, 118 Stat. 1581; Pub. L. 109-135, title IV,
    Sec. 412(zz), Dec. 21, 2005, 119 Stat. 2641.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6111 was renumbered 6116 of this title.

                                AMENDMENTS                            
      2005 - Subsec. (b)(1)(A)(ii). Pub. L. 109-135 substituted "aid,
    assistance, or advice" for "advice or assistance".
      2004 - Pub. L. 108-357 amended section catchline and text
    generally, substituting provisions relating to disclosure of
    reportable transactions for provisions relating to registration of
    tax shelters and inclusion of identification numbers on returns.
      1997 - Subsecs. (d) to (f). Pub. L. 105-34 added subsec. (d) and
    redesignated former subsecs. (d) and (e) as (e) and (f),
    respectively.
      1986 - Subsec. (c)(2)(A). Pub. L. 99-514, Sec. 1531(a),
    substituted "350 percent" for "200 percent".
      Subsec. (c)(3)(B)(ii). Pub. L. 99-514, Sec. 201(d)(13),
    substituted "section 465(b)(3)(C)" for "section 168(e)(4)".
      Subsec. (d)(1)(B). Pub. L. 99-514, Sec. 1899A(54), substituted
    "subparagraph" for "subpargraph".

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Pub. L. 108-357, title VIII, Sec. 815(c), Oct. 22, 2004, 118
    Stat. 1583, provided that: "The amendments made by this section
    [amending this section and sections 6112 and 6708 of this title]
    shall apply to transactions with respect to which material aid,
    assistance, or advice referred to in section 6111(b)(1)(A)(i) of
    the Internal Revenue Code of 1986 (as added by this section) is
    provided after the date of the enactment of this Act [Oct. 22,
    2004]."

                     EFFECTIVE DATE OF 1997 AMENDMENT                 
      Section 1028(e) of Pub. L. 105-34 provided that:
      "(1) In general. - Except as provided in paragraph (2), the
    amendments made by this section [amending this section and sections
    6662 and 6707 of this title] shall apply to any tax shelter (as
    defined in section 6111(d) of the Internal Revenue Code of 1986, as
    amended by this section) interests in which are offered to
    potential participants after the Secretary of the Treasury
    prescribes guidance with respect to meeting requirements added by
    such amendments.
      "(2) Modifications to substantial understatement penalty. - The
    amendments made by subsection (c) [amending section 6662 of this
    title] shall apply to items with respect to transactions entered
    into after the date of the enactment of this Act [Aug. 5, 1997]."

                     EFFECTIVE DATE OF 1986 AMENDMENT                 
      Amendment by section 201(d)(13) of Pub. L. 99-514 applicable to
    property placed in service after Dec. 31, 1986, in taxable years
    ending after such date, with exceptions, see sections 203 and 204
    of Pub. L. 99-514, set out as a note under section 168 of this
    title.
      Amendment by section 201(d)(13) of Pub. L. 99-514 not applicable
    to any property placed in service before Jan. 1, 1994, if such
    property placed in service as part of specified rehabilitations,
    and not applicable to certain additional rehabilitations, see
    section 251(d)(2), (3) of Pub. L. 99-514, set out as a note under
    section 46 of this title.
      Section 1531(b) of Pub. L. 99-514 provided that: "The amendment
    made by this section [amending this section] shall apply to any tax
    shelter (within the meaning of section 6111 of the Internal Revenue
    Code of 1986 [formerly I.R.C. 1954] as amended by this section)
    interests in which are first offered for sale after December 31,
    1986."

                              EFFECTIVE DATE                          
      Section 141(d) of Pub. L. 98-369, as amended by Pub. L. 99-514,
    Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
      "(1) In general. - The amendments made by this section [enacting
    this section and section 6707 of this title and renumbering former
    section 6111 as section 6112 of this title] shall apply to any tax
    shelter (within the meaning of section 6111 of the Internal Revenue
    Code of 1986 [formerly I.R.C. 1954], as added by this section) any
    interest in which is first sold to any investor after August 31,
    1984.
      "(2) Substantial investment test. - For purposes of determining
    whether any investment is a tax shelter by reason of section
    6111(c)(1)(B)(iii) of such Code (as added by this section), only
    offers for sale after August 31, 1984, shall be taken into account.
      "(3) Furnishing of shelter identification number for interests
    sold before september 1, 1984. - With respect to interests sold
    before September 1, 1984, any liability to act under paragraph (1)
    of section 6111(b) of such Code (as added by this section) which
    would (but for this sentence) arise before such date shall be
    deemed to arise on December 31, 1984."

-End-

-CITE-
    26 USC Sec. 6112                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6112. Material advisors of reportable transactions must keep
      lists of advisees, etc.

-STATUTE-
    (a) In general
      Each material advisor (as defined in section 6111) with respect
    to any reportable transaction (as defined in section 6707A(c))
    shall (whether or not required to file a return under section 6111
    with respect to such transaction) maintain (in such manner as the
    Secretary may by regulations prescribe) a list - 
        (1) identifying each person with respect to whom such advisor
      acted as a material advisor with respect to such transaction, and
        (2) containing such other information as the Secretary may by
      regulations require.
    (b) Special rules
      (1) Availability for inspection; retention of information on list
        Any person who is required to maintain a list under subsection
      (a) (or was required to maintain a list under subsection (a) as
      in effect before the enactment of the American Jobs Creation Act
      of 2004) - 
          (A) shall make such list available to the Secretary for
        inspection upon written request by the Secretary, and
          (B) except as otherwise provided under regulations prescribed
        by the Secretary, shall retain any information which is
        required to be included on such list for 7 years.
      (2) Lists which would be required to be maintained by 2 or more
        persons
        The Secretary may prescribe regulations which provide that, in
      cases in which 2 or more persons are required under subsection
      (a) to maintain the same list (or portion thereof), only 1 person
      shall be required to maintain such list (or portion).

-SOURCE-
    (Added Pub. L. 98-369, div. A, title I, Sec. 142(a), July 18, 1984,
    98 Stat. 681; amended Pub. L. 108-357, title VIII, Sec. 815(b)(2),
    (3), Oct. 22, 2004, 118 Stat. 1582; Pub. L. 109-135, title IV, Sec.
    403(z), Dec. 21, 2005, 119 Stat. 2629.)

-REFTEXT-
                            REFERENCES IN TEXT                        
      Enactment of the American Jobs Creation Act of 2004, referred to
    in subsec. (b)(1), means enactment of Pub. L. 108-357, which was
    approved Oct. 22, 2004.

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6112 was renumbered 6116 of this title.

                                AMENDMENTS                            
      2005 - Subsec. (b)(1). Pub. L. 109-135, in introductory
    provisions, inserted "(or was required to maintain a list under
    subsection (a) as in effect before the enactment of the American
    Jobs Creation Act of 2004)" after "a list under subsection (a)".
      2004 - Pub. L. 108-357, Sec. 815(b)(2), substituted "Material
    advisors of reportable transactions must keep lists of advisees,
    etc." for "Organizers and sellers of potentially abusive tax
    shelters must keep lists of investors" in section catchline.
      Subsec. (a). Pub. L. 108-357, Sec. 815(b)(2), reenacted heading
    without change and amended text of subsec. (a) generally,
    substituting provisions requiring each material advisor to maintain
    a list identifying each person with respect to whom such advisor
    acted as a material advisor with respect to a reportable
    transaction and containing such other information as required by
    regulations, for provisions requiring any person who organized any
    potentially abusive tax shelter or sold any interest in such a
    shelter to maintain a list identifying each person who had been
    sold an interest in such shelter and containing such other
    information as required by regulations.
      Subsec. (b). Pub. L. 108-357, Sec. 815(b)(2), (3)(A),
    redesignated subsec. (c) as (b) and struck out former subsec. (b),
    which defined "potentially abusive tax shelter" for purposes of
    this section.
      Subsec. (b)(1)(A). Pub. L. 108-357, Sec. 815(b)(3)(B), inserted
    "written" before "request".
      Subsec. (b)(2). Pub. L. 108-357, Sec. 815(b)(3)(C), substituted
    "may prescribe" for "shall prescribe".
      Subsec. (c). Pub. L. 108-357, Sec. 815(b)(3)(A), redesignated
    subsec. (c) as (b).

                     EFFECTIVE DATE OF 2005 AMENDMENT                 
      Amendment by Pub. L. 109-135 effective as if included in the
    provision of the American Jobs Creation Act of 2004, Pub. L. 108-
    357, to which such amendment relates, see section 403(nn) of Pub.
    L. 109-135, set out as a note under section 26 of this title.

                     EFFECTIVE DATE OF 2004 AMENDMENT                 
      Amendment by Pub. L. 108-357 applicable to transactions with
    respect to which material aid, assistance, or advice referred to in
    section 6111(b)(1)(A)(i) of this title is provided after Oct. 22,
    2004, see section 815(c) of Pub. L. 108-357, set out as a note
    under section 6111 of this title.

                              EFFECTIVE DATE                          
      Section 142(d) of Pub. L. 98-369 provided that: "The amendments
    made by this section [enacting this section and section 6708 of
    this title and renumbering former section 6112 as section 6113 of
    this title] shall apply to any interest which is first sold to any
    investor after August 31, 1984."

-End-

-CITE-
    26 USC Sec. 6113                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6113. Disclosure of nondeductibility of contributions

-STATUTE-
    (a) General rule
      Each fundraising solicitation by (or on behalf of) an
    organization to which this section applies shall contain an express
    statement (in a conspicuous and easily recognizable format) that
    contributions or gifts to such organization are not deductible as
    charitable contributions for Federal income tax purposes.
    (b) Organizations to which section applies
      (1) In general
        Except as otherwise provided in this subsection, this section
      shall apply to any organization which is not described in section
      170(c) and which - 
          (A) is described in subsection (c) (other than paragraph (1)
        thereof) or (d) of section 501 and exempt from taxation under
        section 501(a),
          (B) is a political organization (as defined in section
        527(e)), or
          (C) was an organization described in subparagraph (A) or (B)
        at any time during the 5-year period ending on the date of the
        fundraising solicitation or is a successor to an organization
        so described at any time during such 5-year period.
      (2) Exception for small organizations
        (A) Annual gross receipts do not exceed $100,000
          This section shall not apply to any organization the gross
        receipts of which in each taxable year are normally not more
        than $100,000.
        (B) Multiple organization rule
          The Secretary may treat any group of 2 or more organizations
        as 1 organization for purposes of subparagraph (A) where
        necessary or appropriate to prevent the avoidance of this
        section through the use of multiple organizations.
      (3) Special rule for certain fraternal organizations
        For purposes of paragraph (1), an organization described in
      section 170(c)(4) shall be treated as described in section 170(c)
      only with respect to solicitations for contributions or gifts
      which are to be used exclusively for purposes referred to in
      section 170(c)(4).
    (c) Fundraising solicitation
      For purposes of this section - 
      (1) In general
        Except as provided in paragraph (2), the term "fundraising
      solicitation" means any solicitation of contributions or gifts
      which is made - 
          (A) in written or printed form,
          (B) by television or radio, or
          (C) by telephone.
      (2) Exception for certain letters or calls
        The term "fundraising solicitation" shall not include any
      letter or telephone call if such letter or call is not part of a
      coordinated fundraising campaign soliciting more than 10 persons
      during the calendar year.

-SOURCE-
    (Added Pub. L. 100-203, title X, Sec. 10701(a), Dec. 22, 1987, 101
    Stat. 1330-457.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6113 was renumbered 6116 of this title.

                              EFFECTIVE DATE                          
      Section 10701(d) of Pub. L. 100-203 provided that: "The
    amendments made by this section [enacting this section and section
    6710 of this title and renumbering former section 6113 as section
    6114 of this title] shall apply to solicitations after January 31,
    1988."

-End-

-CITE-
    26 USC Sec. 6114                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6114. Treaty-based return positions

-STATUTE-
    (a) In general
      Each taxpayer who, with respect to any tax imposed by this title,
    takes the position that a treaty of the United States overrules (or
    otherwise modifies) an internal revenue law of the United States
    shall disclose (in such manner as the Secretary may prescribe) such
    position - 
        (1) on the return of tax for such tax (or any statement
      attached to such return), or
        (2) if no return of tax is required to be filed, in such form
      as the Secretary may prescribe.
    (b) Waiver authority
      The Secretary may waive the requirements of subsection (a) with
    respect to classes of cases for which the Secretary determines that
    the waiver will not impede the assessment and collection of tax.

-SOURCE-
    (Added Pub. L. 100-647, title I, Sec. 1012(aa)(5)(A), Nov. 10,
    1988, 102 Stat. 3532; amended Pub. L. 101-508, title XI, Sec.
    11702(c), Nov. 5, 1990, 104 Stat. 1388-514.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6114 was renumbered 6116 of this title.

                                AMENDMENTS                            
      1990 - Subsec. (b). Pub. L. 101-508 struck out "by regulations"
    before "waive the requirements".

                     EFFECTIVE DATE OF 1990 AMENDMENT                 
      Amendment by Pub. L. 101-508 effective as if included in the
    provision of the Technical and Miscellaneous Revenue Act of 1988,
    Pub. L. 100-647, to which such amendment relates, see section
    11702(j) of Pub. L. 101-508, set out as a note under section 59 of
    this title.

                              EFFECTIVE DATE                          
      Section 1012(aa)(5)(D) of Pub. L. 100-647 provided that: "The
    amendments made by this paragraph [enacting this section and
    section 6712 of this title and renumbering former section 6114 as
    section 6115 of this title] shall apply to taxable periods the due
    date for filing returns for which (without extension) occurs after
    December 31, 1988."

-End-

-CITE-
    26 USC Sec. 6115                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6115. Disclosure related to quid pro quo contributions

-STATUTE-
    (a) Disclosure requirement
      If an organization described in section 170(c) (other than
    paragraph (1) thereof) receives a quid pro quo contribution in
    excess of $75, the organization shall, in connection with the
    solicitation or receipt of the contribution, provide a written
    statement which - 
        (1) informs the donor that the amount of the contribution that
      is deductible for Federal income tax purposes is limited to the
      excess of the amount of any money and the value of any property
      other than money contributed by the donor over the value of the
      goods or services provided by the organization, and
        (2) provides the donor with a good faith estimate of the value
      of such goods or services.
    (b) Quid pro quo contribution
      For purposes of this section, the term "quid pro quo
    contribution" means a payment made partly as a contribution and
    partly in consideration for goods or services provided to the payor
    by the donee organization. A quid pro quo contribution does not
    include any payment made to an organization, organized exclusively
    for religious purposes, in return for which the taxpayer receives
    solely an intangible religious benefit that generally is not sold
    in a commercial transaction outside the donative context.

-SOURCE-
    (Added Pub. L. 103-66, title XIII, Sec. 13173(a), Aug. 10, 1993,
    107 Stat. 456.)

-MISC1-
                             PRIOR PROVISIONS                         
      A prior section 6115 was renumbered section 6116 of this title.

                              EFFECTIVE DATE                          
      Section 13173(d) of Pub. L. 103-66 provided that: "The provisions
    of this section [enacting this section and section 6714 of this
    title and renumbering former section 6115 as 6116 of this title]
    shall apply to quid pro quo contributions made on or after January
    1, 1994."

-End-

-CITE-
    26 USC Sec. 6116                                            01/03/2007

-EXPCITE-
    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 61 - INFORMATION AND RETURNS
    Subchapter B - Miscellaneous Provisions

-HEAD-
    Sec. 6116. Cross reference

-STATUTE-
          For inspection of records, returns, etc., concerning gasoline
        or lubricating oils, see section 4102.

-SOURCE-
    (Aug. 16, 1954, ch. 736, 68A Stat. 756, Sec. 6109; renumbered Sec.
    6110, Pub. L. 87-397, Sec. 1(a), Oct. 5, 1961, 75 Stat. 828;
    renumbered Sec. 6111 and amended Pub. L. 94-455, title XII, Sec.
    1201(a), title XIX, Sec. 1906(a)(8), Oct. 4, 1976, 90 Stat. 1660,
    1824; renumbered Sec. 6112, renumbered Sec. 6113, Pub. L. 98-369,
    div. A, title I, Secs. 141(a), 142(a), July 18, 1984, 98 Stat. 677,
    681; renumbered Sec. 6114, Pub. L. 100-203, title X, Sec. 10701(a),
    Dec. 22, 1987, 101 Stat. 1330-457; renumbered Sec. 6115, Pub. L.
    100-647, title I, Sec. 1012(aa)(5)(A), Nov. 10, 1988, 102 Stat.
    3532; renumbered Sec. 6116, Pub. L. 103-66, title XIII, Sec.
    13173(a), Aug. 10, 1993, 107 Stat. 456.)

-MISC1-
                                AMENDMENTS                            
      1976 - Pub. L. 94-455, among other changes, substituted in
    section catchline "Cross reference" for "Cross references" and
    struck out in text reference to section 4876, relating to reports
    of Secretary of Agriculture concerning cotton futures, reference to
    section 4773, relating to inspection of returns, order forms, and
    prescriptions concerning narcotics and marihuana, and reference to
    section 4775 relating to authority of Secretary or his delegate to
    furnish list of special taxpayers.

-End-