Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6046A&num=0&edition=prelim
Timestamp: 2020-01-19 04:59:13
Document Index: 453836984

Matched Legal Cases: ['§ 6046', '§405', '§1143', '§1143', '§1143', '§407']

[USC02] 26 USC 6046A: Returns as to interests in foreign partnerships
<< Previous TITLE 26 / Subtitle F / CHAPTER 61 / Subchapter A / PART III / Subpart B / § 6046A Next >>
26 USC 6046A: Returns as to interests in foreign partnerships Text contains those laws in effect on January 17, 2020
Any United States person, except to the extent otherwise provided by regulations-
(Added Pub. L. 97–248, title IV, §405(a), Sept. 3, 1982, 96 Stat. 669 ; amended Pub. L. 105–34, title XI, §1143(a), Aug. 5, 1997, 111 Stat. 983 .)
1997-Subsec. (a). Pub. L. 105–34, §1143(a)(1), inserted at end "Paragraphs (1) and (2) shall apply to any acquisition or disposition only if the United States person directly or indirectly holds at least a 10-percent interest in such partnership either before or after such acquisition or disposition, and paragraph (3) shall apply to any change only if the change is equivalent to at least a 10-percent interest in such partnership."
Pub. L. 105–34, title XI, §1143(c), Aug. 5, 1997, 111 Stat. 984 , provided that: "The amendments made by this section [amending this section and section 6679 of this title] shall apply to transfers and changes after the date of the enactment of this Act [Aug. 5, 1997]."
Pub. L. 97–248, title IV, §407(b), Sept. 3, 1982, 96 Stat. 671 , provided that: "The amendments made by section 405 [enacting this section and amending section 6679 of this title] shall apply with respect to acquisitions or dispositions of, or substantial changes in, interests in foreign partnerships occurring after the date of the enactment of this Act [Sept. 3, 1982]."