Source: http://www.law.cornell.edu/uscode/text/26/6043
Timestamp: 2014-12-25 17:00:35
Document Index: 382312678

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

26 U.S. Code § 6043 - Liquidating, etc., transactions | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 61 › Subchapter A › Part III › Subpart B › § 6043 26 U.S. Code § 6043 - Liquidating, etc., transactions
Corporate liquidating, etc., transactions Every corporation shall—
Exempt organizations 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—
no return shall be required under this subsection from churches, their integrated auxiliaries, conventions or associations of churches, or any organization which is not a private foundation (as defined in section 509
(a)) and the gross receipts of which in each taxable year are normally not more than $5,000, and
the Secretary may relieve any organization from such filing where he determines that such filing is not necessary to the efficient administration of the internal revenue laws or, with respect to an organization described in section 401
(a), where the employer who established such organization files such a return.
Changes in control and recapitalizations If—
Cross references For provisions relating to penalties for failure to file—
a return under subsection (b), see section 6652
a return under subsection (c), see section 6652
So in original. Probably should be section “6652(l).”
(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. 104–188substituted “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.
Subsec. (a). Pub. L. 101–239, § 7208(b)(3)(A), substituted “Corporate liquidating, etc., transactions” for “Corporations” in heading.
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
1969—Pub. L. 91–172inserted 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.”
We truncate results at 20000 items. After that, you're on your own. Expenditure Responsibility : 2001-08-17
Taxes on Failure to Distribute Income : 2001-04-27