Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section6011&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-08-03 09:56:13
Document Index: 585520091

Matched Legal Cases: ['§ 6011', '§161', '§3', '§101', '§4', '§4', '§504', '§1904', '§207', '§319', '§109', '§801', '§1899', '§1015', '§7713', '§1224', '§2001', '§516', '§11', '§17', '§522', '§220', '§301', '§2301', '§3101', '§202', '§2301', '§301', '§17', '§11', '§1906', '§4', '§202', '§2301', '§301', '§522', '§17', '§1226', '§6012', '§1221', '§7713', '§1015', '§4', '§4', '§1', '§2102', '§2304', '§2001', '§2003', '§109', '§353', '§551', '§3', '§3']

[USC02] 26 USC 6011: General requirement of return, statement, or list
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26 USC 6011: General requirement of return, statement, or list Text contains those laws in effect on August 2, 2020
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART II-TAX RETURNS OR STATEMENTSSubpart A-General Requirement
A DISC, former DISC, or former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000) shall for the taxable year-
In prescribing regulations under paragraph (1), the Secretary-
The Secretary shall require that any individual income tax return prepared by a tax return preparer be filed on magnetic media if-
For purposes of paragraph (2)(A), the applicable number shall be-
In the case of a partnership, for any calendar year before 2022, the applicable number shall be-
(Aug. 16, 1954, ch. 736, 68A Stat. 732 ; Pub. L. 85–859, title I, §161, Sept. 2, 1958, 72 Stat. 1305 ; Pub. L. 88–563, §3(a), Sept. 2, 1964, 78 Stat. 843 ; Pub. L. 89–44, title I, §101(b)(6), June 21, 1965, 79 Stat. 136 ; Pub. L. 90–59, §4(b), July 31, 1967, 81 Stat. 154 ; Pub. L. 91–128, §4 (f), (g), Nov. 26, 1969, 83 Stat. 267 ; Pub. L. 92–178, title V, §504(a), Dec. 10, 1971, 85 Stat. 550 ; Pub. L. 94–455, title XIX, §§1904(b)(10)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1817 , 1834; Pub. L. 95–615, §207(c), Nov. 8, 1978, 92 Stat. 3108 ; Pub. L. 97–248, title III, §319, Sept. 3, 1982, 96 Stat. 610 ; Pub. L. 98–67, title I, §109(a), Aug. 5, 1983, 97 Stat. 383 ; Pub. L. 98–369, div. A, title VIII, §801(d)(12), July 18, 1984, 98 Stat. 997 ; Pub. L. 99–514, title XVIII, §1899A(52), Oct. 22, 1986, 100 Stat. 2961 ; Pub. L. 100–647, title I, §1015(q)(1), Nov. 10, 1988, 102 Stat. 3572 ; Pub. L. 101–239, title VII, §7713(a), Dec. 19, 1989, 103 Stat. 2394 ; Pub. L. 105–34, title XII, §1224, Aug. 5, 1997, 111 Stat. 1019 ; Pub. L. 105–206, title II, §2001(c), July 22, 1998, 112 Stat. 723 ; Pub. L. 109–222, title V, §516(b)(2), May 17, 2006, 120 Stat. 371 ; Pub. L. 110–172, §11(g)(19), Dec. 29, 2007, 121 Stat. 2491 ; Pub. L. 111–92, §17(a), (b), Nov. 6, 2009, 123 Stat. 2996 ; Pub. L. 111–147, title V, §522(a), Mar. 18, 2010, 124 Stat. 112 ; Pub. L. 113–295, div. A, title II, §220(t), Dec. 19, 2014, 128 Stat. 4036 ; Pub. L. 115–141, div. U, title III, §301(a), Mar. 23, 2018, 132 Stat. 1183 ; Pub. L. 116–25, title II, §2301(a)–(c), title III, §3101(b)(2), July 1, 2019, 133 Stat. 1012 , 1013, 1015; Pub. L. 116–94, div. O, title II, §202(d)(1), Dec. 20, 2019, 133 Stat. 3163 .)
The FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c)(1), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423 . For complete classification of this Act to the Code, see Short Title of 2000 Amendments note set out under section 1 of this title and Tables.
2019-Subsec. (e)(2)(A). Pub. L. 116–25, §2301(a), substituted "the applicable number of" for "250".
2018-Subsec. (e)(2). Pub. L. 115–141, §301(a)(2), struck out concluding provisions which read as follows: "Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media."
2014-Subsec. (e)(3)(A). Pub. L. 113–295 substituted "shall require that" for "shall require than" in introductory provisions.
2010-Subsec. (e)(4). Pub. L. 111–147 added par. (4).
2009-Subsec. (e)(1). Pub. L. 111–92, §17(b), substituted "Except as provided in paragraph (3), the Secretary may not" for "The Secretary may not" in second sentence.
2007-Subsec. (c). Pub. L. 110–172, §11(g)(19)(B), struck out "and FSC's" after "former DISCS" in heading.
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, §1906(b)(13)(A), struck out "or his delegate" after "Secretary".
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, §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.
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).
Pub. L. 116–94, div. O, title II, §202(d)(2), Dec. 20, 2019, 133 Stat. 3163 , provided that: "The amendment made by paragraph (1) [amending this section] shall apply to returns required to be filed with respect to plan years beginning after December 31, 2019."
Pub. L. 116–25, title II, §2301(e), July 1, 2019, 133 Stat. 1013 , provided that: "The amendments made by this section [amending this section and section 6724 of this title] shall take effect on the date of the enactment of this Act [July 1, 2019]."
Pub. L. 115–141, div. U, title III, §301(b), Mar. 23, 2018, 132 Stat. 1183 , provided that: "The amendments made by this section [amending this section] shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114–74]."
Pub. L. 111–147, title V, §522(c), Mar. 18, 2010, 124 Stat. 113 , provided that: "The amendment made by this section [amending this section and section 6724 of this title] shall apply to returns the due date for which (determined without regard to extensions) is after the date of the enactment of this Act [Mar. 18, 2010]."
Pub. L. 111–92, §17(c), Nov. 6, 2009, 123 Stat. 2996 , provided that: "The amendments made by this section [amending this section] shall apply to returns filed after December 31, 2010."
Pub. L. 105–34, title XII, §1226, Aug. 5, 1997, 111 Stat. 1020 , as amended by Pub. L. 105–206, title VI, §6012(e), July 22, 1998, 112 Stat. 819 , provided that: "The amendments made by this part [part I (§§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."
Pub. L. 101–239, title VII, §7713(b), Dec. 19, 1989, 103 Stat. 2394 , 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."
Pub. L. 100–647, title I, §1015(q)(2), Nov. 10, 1988, 102 Stat. 3572 , 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]."
Pub. L. 91–128, §4(i)(4), Nov. 26, 1969, 83 Stat. 269 , 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]."
Pub. L. 90–59, §4(h), July 31, 1967, 81 Stat. 156 , 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]."
Pub. L. 90–59, §1(a), July 31, 1967, 81 Stat. 145 , 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'."
Pub. L. 116–25, title II, §2102, July 1, 2019, 133 Stat. 1010 , provided that:
"(a) In General.-Not later than January 1, 2023, the Secretary of the Treasury or the Secretary's delegate (hereafter referred to in this section as the 'Secretary') shall make available an internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite of Services provided by the Social Security Administration, that provides access to resources and guidance provided by the Internal Revenue Service and allows persons to-
"(b) Electronic Services Treated as Supplemental; Application of Security Standards.-The Secretary shall ensure that the services described in subsection (a)-
Pub. L. 116–25, title II, §2304, July 1, 2019, 133 Stat. 1014 , provided that: "Beginning 180 days after the date of the enactment of this Act [July 1, 2019], the Secretary of the Treasury (or the Secretary's delegate) shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools."
Pub. L. 105–206, title II, §2001(a), (b), (d), July 22, 1998, 112 Stat. 723 , 725, provided that:
"(a) In General.-It is the policy of Congress that-
"(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 Oversight and 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-
Pub. L. 105–206, title II, §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."
Pub. L. 98–67, title I, §109(b), Aug. 5, 1983, 97 Stat. 384 , 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.
Pub. L. 97–248, title III, §353, Sept. 3, 1982, 96 Stat. 640 , 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.
Pub. L. 95–600, title V, §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.
Pub. L. 89–243, §3(d)(1), 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.
Pub. L. 88–563, §3(e), Sept. 2, 1964, 78 Stat. 845 , 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.