Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6043
Timestamp: 2020-05-30 08:41:39
Document Index: 485161090

Matched Legal Cases: ['§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043', '§ 6043']

Internal Revenue Code, § 6043. Liquidating, Etc., Transactions
I.R.C. § 6043(a) Corporate Liquidating, Etc., Transactions —
I.R.C. § 6043(a)(1) —
I.R.C. § 6043(a)(2) —
I.R.C. § 6043(b) Exempt Organizations —
I.R.C. § 6043(b)(1) —
I.R.C. § 6043(b)(2) —
I.R.C. § 6043(c) Changes In Control And Recapitalizations —
I.R.C. § 6043(c)(1) —
I.R.C. § 6043(c)(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.
I.R.C. § 6043(d) Cross References —
I.R.C. § 6043(d)(1) —
I.R.C. § 6043(d)(2) —
a return under subsection (c), see section 6652(1).
(Aug. 16, 1954, ch. 736, 68A Stat. 746 ; Dec. 30, 1969, Pub. L. 91-172, title I, Sec. 101(j)(35), 83 Stat. 529; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 90 Stat. 1834; Oct. 22, 1986, Pub. L. 99-514, title XV, Sec. 1501(d)(1)(C), 100 Stat. 2740; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec. 7208(b)(1), (3)(A), (B), 103 Stat. 2337, 2338; Aug. 20, 1996, Pub. L. 104-188, 1704, 110 Stat. 1755.)
1996 - Pub. L. 104-188, Sec. 1704(t)(17), substituted a comma for the semicolon in the section title.
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)”.
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).
Amendment by Pub. L. 104-188 applicable on the date of the enactment of this Act [Enacted: Aug. 20, 1996].
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.”