Source: https://www.law.cornell.edu/uscode/text/26/6012?qt-us_code_tabs=0
Timestamp: 2016-02-06 04:14:39
Document Index: 46443181

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26 U.S. Code § 6012 - Persons required to make returns of income | US Law | LII / Legal Information Institute
§ 6012.
(a) General ruleReturns with respect to income taxes under subtitle A shall be made by the following:
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]
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
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).1
, [2]
(Aug. 16, 1954, ch. 736, 68A Stat. 732; Pub. L. 85–866, title I, § 72(a), Sept. 2, 1958, 72 Stat. 1660; Pub. L. 88–272, title II, § 206(b)(1), Feb. 26, 1964, 78 Stat. 40; Pub. L. 91–172, title IX, § 941(a), (d), Dec. 30, 1969, 83 Stat. 726; Pub. L. 92–178, title II, § 204(a), Dec. 10, 1971, 85 Stat. 511; Pub. L. 93–443, title IV, § 407, Oct. 15, 1974, 88 Stat. 1297; Pub. L. 93–625, § 10(b), Jan. 3, 1975, 88 Stat. 2119; Pub. L. 94–12, title II, § 201(b), Mar. 29, 1975, 89 Stat. 29; Pub. L. 94–164, § 2(a)(2), Dec. 23, 1975, 89 Stat. 970; Pub. L. 94–455, title IV, § 401(b)(3), title XIX, § 1906(b)(13)(A), title XXI, § 2101(c), Oct. 4, 1976, 90 Stat. 1556, 1834, 1899; Pub. L. 95–30, title I, § 104, May 23, 1977, 91 Stat. 139; Pub. L. 95–600, title I, §§ 101(c), 102(b)(1), 105(d), title IV, § 404(c)(8), Nov. 6, 1978, 92 Stat. 2770, 2771, 2776, 2870; Pub. L. 95–615, § 202(g)(5), formerly § 202(f)(5), Nov. 8, 1978, 92 Stat. 3100, renumbered § 202(g)(5), Pub. L. 96–222, title I, § 108(a)(1)(A), Apr. 1, 1980, 94 Stat. 223; Pub. L. 96–589, §§ 3(b), 6(i)(5), Dec. 24, 1980, 94 Stat. 3400, 3410; Pub. L. 97–34, title I, §§ 104(d)(1), 111(b)(3), Aug. 13, 1981, 95 Stat. 189, 194; Pub. L. 98–369, div. A, title IV, § 412(b)(3), July 18, 1984, 98 Stat. 792; Pub. L. 99–514, title I, § 104(a)(1), title XV, § 1525(a), Oct. 22, 1986, 100 Stat. 2103, 2749; Pub. L. 100–647, title I, § 1001(b)(2), Nov. 10, 1988, 102 Stat. 3349; Pub. L. 105–34, title III, § 312(d)(11), title XII, § 1225, Aug. 5, 1997, 111 Stat. 840, 1019; Pub. L. 106–230, § 3(a)(1), July 1, 2000, 114 Stat. 482; Pub. L. 107–276, § 3(a), Nov. 2, 2002, 116 Stat. 1931; Pub. L. 111–226, title II, § 219(b)(1), Aug. 10, 2010, 124 Stat. 2403.)
Section 63(c)(2)(D), referred to in subsec. (a)(8), was repealed by Pub. L. 107–16, title III, § 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, § 411(e)(1)(C), Mar. 9, 2002, 116 Stat. 46.
1997—Subsec. (b)(6). Pub. L. 105–34, § 1225, added par. (6).
Subsec. (c). Pub. L. 105–34, § 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)”.
1986—Subsec. (a)(1). Pub. L. 99–514, § 104(a)(1)(A), amended par. (1) generally. Prior to amendment, par. (1) read as follows:
“(ii) The term ‘exemption amount’ has the meaning given to such term by section 151(f).”
Subsec. (a)(9). Pub. L. 99–514, § 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, § 1525(a), added subsec. (d) and redesignated former subsec. (d) as (e).
1981—Subsec. (a)(1). Pub. L. 97–34, § 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, § 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, § 3(b)(1), added par. (9).
Subsec. (b)(3). Pub. L. 96–589, § 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, § 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, §§ 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, § 105(d), added par. (8).
Pub. L. 95–600, § 404(c)(8), inserted provisions relating to a one-time exclusion and principal residence, and substituted “55” for “65”.
1976—Subsec. (a). Pub. L. 94–455, § 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, § 401(b)(3), reenacted subpars. (A) and (B) without change.
Subsec. (a)(7). Pub. L. 94–455, § 2101(c), added par. (7).
1969—Subsec. (a)(1). Pub. L. 91–172, § 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.
Pub. L. 107–276, § 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.”
Pub. L. 106–230, § 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.”
Pub. L. 99–514, title XV, § 1525(b), Oct. 22, 1986, 100 Stat. 2749, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1986.”
Pub. L. 92–178, title II, § 204(a), Dec. 10, 1971, 85 Stat. 511, provided that the amendment made by section 204(a) is effective with respect to taxable years beginning after Dec. 31, 1971.
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, § 204(b), Dec. 10, 1971, 85 Stat. 511.
Pub. L. 85–866, title I, § 72(c), Sept. 2, 1958, 72 Stat. 1660, 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.”
Pub. L. 105–206, title II, § 2004, July 22, 1998, 112 Stat. 726, provided that:
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—
what additional resources the Internal Revenue Service would need to implement such a system;
the changes to the Internal Revenue Code of 1986 that could enhance the use of such a system;
the procedures developed pursuant to subsection (a); and
the number and classes of taxpayers that would be permitted to use the procedures developed pursuant to subsection (a).”
Pub. L. 97–424, title V, § 542, Jan. 6, 1983, 96 Stat. 2195, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
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.
Subsection (a) shall apply to taxable years beginning after December 31, 1981.”
Pub. L. 93–625, § 10(f), Jan. 3, 1975, 88 Stat. 2119, 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.