Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6041A&num=0&edition=prelim
Timestamp: 2020-08-14 23:54:17
Document Index: 221819005

Matched Legal Cases: ['§ 6041', '§312', '§1201', '§1022', '§1022', '§312']

[USC02] 26 USC 6041A: Returns regarding payments of remuneration for services and direct sales
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26 USC 6041A: Returns regarding payments of remuneration for services and direct sales Text contains those laws in effect on August 13, 2020
In the case of any payment by a governmental entity or any agency or instrumentality thereof-
Every person required to make a return under subsection (a) or (b) shall furnish to each person whose name is required to be set forth in such return a written statement showing-
(Added Pub. L. 97–248, title III, §312(a), Sept. 3, 1982, 96 Stat. 601 ; amended Pub. L. 104–168, title XII, §1201(a)(2), July 30, 1996, 110 Stat. 1469 ; Pub. L. 105–34, title X, §1022(a), Aug. 5, 1997, 111 Stat. 923 .)
1997-Subsec. (d)(3). Pub. L. 105–34 added par. (3).
Pub. L. 105–34, title X, §1022(b), Aug. 5, 1997, 111 Stat. 923 , provided that: "The amendment made by this section [amending this section] shall apply to returns the due date for which (determined without regard to any extension) is more than 90 days after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 97–248, title III, §312(c), Sept. 3, 1982, 96 Stat. 603 , provided that: "The amendments made by this section [enacting this section and amending section 6678 of this title] shall apply to payments and sales made after December 31, 1982."