Source: http://taxtv.com/code/01532-USCODE-2011-title26-subtitleF-chap61-subchapA-partIII-subpartB-sec6050H/
Timestamp: 2017-10-21 12:11:40
Document Index: 198235478

Matched Legal Cases: ['§6050', '§6050', '§145', '§1501', '§1811', '§7646', '§1201', '§1704', '§419', '§1501', '§1811', '§2', '§1811']

IRC §6050H. Returns relating to mortgage interest received in trade or business from individuals - TaxTV.com
IRC §6050H. Returns relating to mortgage interest received in trade or business from individuals
For purposes of subsection (a), an amount received by a cooperative housing corporation from a tenant-stockholder shall be deemed to be interest received on a mortgage in the course of a trade or business engaged in by such corporation, to the extent of the tenant-stockholder’s proportionate share of interest described in section 216(a)(2). Terms used in the preceding sentence shall have the same meanings as when used in section 216.
(Added Pub. L. 98–369, div. A, title I, §145(a), July 18, 1984, 98 Stat. 684; amended Pub. L. 99– 4, title XV, §1501(c)(11), title XVIII, §1811(a)(1), Oct. 22, 1986, 100 Stat. 2739, 2832; Pub. L. 101–239, title VII, §7646(a), (b), Dec. 19, 1989, 103 Stat. 2382; Pub. L. 104–168, title XII, §1201(a)(8), July 30, 1996, 110 Stat. 1469; Pub. L. 104–188, title I, §1704(t)(23), Aug. 20, 1996, 110 Stat. 1888; Pub. L. 109–432, div. A, title IV, §419(c), Dec. 20, 2006, 120 Stat. 2968.)
1986—Subsec. (d). Pub. L. 99– 4, §1501(c)(11), in amending subsec. (d) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.
Subsec. (g). Pub. L. 99– 4, §1811(a)(1), added subsec. (g).
Amendment by section 1501(c)(11) of Pub. L. 99– 4 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99– 4, set out as an Effective Date note under section 6721 of this title.
Amendment by section 1811(a)(1) of Pub. L. 99– 4 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98–369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99– 4, set out as a note under section 48 of this title.
Section 145(d) of Pub. L. 98–369, as amended by Pub. L. 99– 4, §2, title XVIII, §1811(a)(2), Oct. 22, 1986, 100 Stat. 2095, 2832, provided that: