Source: http://www.gpo.gov/fdsys/pkg/USCODE-2011-title26/html/USCODE-2011-title26-subtitleF-chap61.htm
Timestamp: 2015-12-02 01:53:56
Document Index: 19387993

Matched Legal Cases: ['§301', '§542', '§542', '§901', '§301', '§542', '§542']

A.Returns and records6001
B.Miscellaneous provisions6101
6018.Estate tax returns.
6019.Gift tax returns.
2010—Pub. L. 111–312, title III, §§301(a), 304, Dec. 17, 2010, 124 Stat. 3300, 3304, temporarily amended analysis to read as if amendment by Pub. L. 107–16, §542(b)(1), had never been enacted. See 2001 Amendment note below.
2001—Pub. L. 107–16, title V, §542(b)(1), title IX, §901, June 7, 2001, 115 Stat. 81, 150, temporarily substituted “Returns Relating to Transfers During Life or at Death” for “Estate and Gift Tax Returns” in subpart heading and “Returns relating to large transfers at death” for “Estate tax returns” in item 6018.
2010—Pub. L. 111–312, §§301(a), 304, temporarily amended section to read as if amendment by Pub. L. 107–16, §542(b)(2), had never been enacted. See 2001 Amendment note and Effective and Termination Dates of 2010 Amendment note below.
2001—Pub. L. 107–16, §§542(b)(2), 901, temporarily inserted subsec. (a) designation and heading and added subsec. (b), which related to statements to be furnished to certain persons. See Effective and Termination Dates of 2001 Amendment note below.
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 (2), and deleted provision respecting transfers by gift other than qualified charitable transfers, repealed subsec. (b) setting forth return requirement and definition of qualified charitable transfer, and repealed subsec.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”.
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].”
6020.Returns prepared for or executed by Secretary.
6021.Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts.
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