Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6043&num=0&edition=prelim
Timestamp: 2020-01-21 11:26:54
Document Index: 192944326

Matched Legal Cases: ['§ 6043', '§101', '§1906', '§1501', '§7208', '§1704', '§7208', '§7208', '§7208']

[USC02] 26 USC 6043: Liquidating, etc., transactions
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26 USC 6043: Liquidating, etc., transactions Text contains those laws in effect on January 20, 2020
Every corporation shall-
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-
For provisions relating to penalties for failure to file-
(Aug. 16, 1954, ch. 736, 68A Stat. 746 ; Pub. L. 91–172, title I, §101(j)(35), Dec. 30, 1969, 83 Stat. 529 ; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834 ; Pub. L. 99–514, title XV, §1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740 ; Pub. L. 101–239, title VII, §7208(b)(1), (3)(A), (B), Dec. 19, 1989, 103 Stat. 2337 , 2338; Pub. L. 104–188, title I, §1704(t)(17), Aug. 20, 1996, 110 Stat. 1888 .)
1996-Pub. L. 104–188 substituted "Liquidating, etc., transactions" for "Liquidating; etc., transactions" in section catchline.
1989-Pub. L. 101–239, §7208(b)(3)(B), substituted "Liquidating; etc., transactions" for "Returns regarding liquidation, dissolution, termination, or contraction" in section catchline.
Subsecs. (c), (d). Pub. L. 101–239, §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)".
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).
Pub. L. 101–239, title VII, §7208(b)(4), Dec. 19, 1989, 103 Stat. 2338 , 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."