Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-26/chapter-61/section-6001.md

@@ -0,0 +1,47 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6001"
+description: "Notice or regulations requiring records, statements, and special returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6001"
+citation: "26 U.S.C. § 6001"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6001"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "11ebbd2c502dc06c681416611430e8f64012e95cf73c85ba1611ffc159b2d9ec"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ba8d61975127b58aa3ddb4c10227e9908f24f730f691e0b31de9955d0f497132"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6001 - Notice or regulations requiring records, statements, and special returns
+
+## Text
+
+Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary may from time to time prescribe. Whenever in the judgment of the Secretary it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary deems sufficient to show whether or not such person is liable for tax under this title. The only records which an employer shall be required to keep under this section in connection with charged tips shall be charge receipts, records necessary to comply with section 6053(c), and copies of statements furnished by employees under section 6053(a).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 731; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title V, § 501(a), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97–248, title III, § 314(d), Sept. 3, 1982, 96 Stat. 605.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1982—Pub. L. 97–248 inserted “, records necessary to comply with section 6053(c),” after “charge receipts”. 1978—Pub. L. 95–600 inserted provision at end relating to only records which an employer shall be required to keep in connection with charged tips. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to calendar years beginning after Dec. 31, 1982, see section 314(e) of Pub. L. 97–248, set out as a note under section 6053 of this title.
+
+Effective Date of 1978 AmendmentPub. L. 95–600, title V, § 501(c), Nov. 6, 1978, 92 Stat. 2878, provided that: “The amendments made by this section [amending this section and section 6041 of this title] shall apply to payments made after December 31, 1978.”

legal/us/code/title-26/chapter-61/section-6014.md

@@ -0,0 +1,63 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6014"
+description: "Income tax return—tax not computed by taxpayer"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6014"
+citation: "26 U.S.C. § 6014"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6014"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "9149c0a58d2eba3b3e26cc020bf1b0fbb9bd151ce963e433c944045bee8fbdc3"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "79b3fc20ebbfa6fbfa604e9cafbbaf58bb39a3277d0cbad38a5669a78736fed7"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6014 - Income tax return—tax not computed by taxpayer
+
+## Text
+
+(a) Election by taxpayer An individual who does not itemize his deductions and who is not described in section 6012(a)(1)(C)(i), whose gross income is less than $10,000 and includes no income other than remuneration for services performed by him as an employee, dividends or interest, and whose gross income other than wages, as defined in section 3401(a), does not exceed $100, shall at his election not be required to show on the return the tax imposed by section 1. Such election shall be made by using the form prescribed for purposes of this section. In such case the tax shall be computed by the Secretary who shall mail to the taxpayer a notice stating the amount determined as payable.
+
+(b) Regulations The Secretary shall prescribe regulations for carrying out this section, and such regulations may provide for the application of the rules of this section—
+
+(1) to cases where the gross income includes items other than those enumerated by subsection (a),
+
+(2) to cases where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100,
+
+(3) to cases where the gross income is $10,000 or more, or
+
+(4) to cases where the taxpayer itemizes his deductions or where the taxpayer claims a reduced standard deduction by reason of section 63(c)(5).
+
+Such regulations shall provide for the application of this section in the case of husband and wife, including provisions determining when a joint return under this section may be permitted or required, whether the liability shall be joint and several, and whether one spouse may make return under this section and the other without regard to this section.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 736; Pub. L. 88–272, title II, § 201(d)(14), title III, § 301(b)(2), Feb. 26, 1964, 78 Stat. 32, 140; Pub. L. 91–172, title VIII, § 803(d)(1), title IX, § 942(a), Dec. 30, 1969, 83 Stat. 684, 726; Pub. L. 94–455, title V, §§ 501(b)(8), (9), 503(b)(2), (3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1559, 1562, 1834; Pub. L. 95–30, title I, § 101(d)(13), (14), May 23, 1977, 91 Stat. 134; Pub. L. 99–514, title I, § 104(b)(16), Oct. 22, 1986, 100 Stat. 2106.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1986—Subsec. (a). Pub. L. 99–514, § 104(b)(16)(A), substituted “who is not described in section 6012(a)(1)(C)(i)” for “who does not have an unused zero bracket amount (determined under section 63(e))”. Subsec. (b)(4). Pub. L. 99–514, § 104(b)(16)(B), amended par. (4) generally, substituting “where the taxpayer claims a reduced standard deduction by reason of section 63(c)(5)” for “has an unused zero bracket amount”. 1977—Subsec. (a). Pub. L. 95–30, § 101(d)(13), substituted “An individual who does not itemize his deductions and who does not have an unused zero bracket amount (determined under section 63(e)), whose gross income” for “An individual entitled to take the standard deduction provided by section 141 (other than an individual described in section 141(e)) whose gross income” and struck out “and shall constitute an election to take the standard deduction” after “Such election shall be made by using the form prescribed for purposes of this section”. Subsec. (b)(4). Pub. L. 95–30, § 101(d)(14), substituted “itemizes his deductions or has an unused zero bracket amount” for “does not elect the standard deduction or where the taxpayer elects the standard deduction but is subject to the provision of section 141(e) (relating to limitations in case of certain dependent taxpayers)”. 1976—Subsec. (a). Pub. L. 94–455, §§ 501(b)(8), 503(b)(2), 1906(b)(13(A), substituted “entitled to take the standard deduction provided by section 141 (other than an individual described in section 141(e))” for “entitled to elect to pay the tax imposed by section 3” and “take the standard deduction” for “pay the tax imposed by section 3” and struck out provision relating to disallowance of section 37 credit in determination of tax imposed by section 3 of this title, and struck out “or his delegate” after “Secretary”. Subsec. (b). Pub. L. 94–455, §§ 501(b)(9), 503(b)(3), 1906(b)(13)(A), struck out an introductory provision, “or his delegate” after “Secretary”, redesignated former par. (5) as (4), and as so redesignated, inserted reference to where the taxpayer elects the standard deduction but is subject to the provisions of section 141(e) (relating to limitations in case of certain dependent taxpayers). Former par. (4), which related to cases where the taxpayer is entitled to credit provided by section 37 of this title, was struck out. 1969—Subsec. (a). Pub. L. 91–172, § 803(d)(1), raised the individual gross income limit of $5,000 to $10,000 for exercising the option to pay the tax under section 3 of this title, and struck out provisions relating to heads of household, surviving spouses and married individuals filing separate returns. Subsec. (b). Pub. L. 91–172, § 942(a), substituted provisions authorizing the Secretary to promulgate regulations to compute the tax in cases where the gross income is $10,000 or more, where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100, where the taxpayer is entitled to a credit under section 37 of this title, or where the taxpayer does not elect the standard deduction, for provisions authorizing the computation of the tax in cases where the gross income is $5,000 but not more than $5,200, or where the gross income from sources other than wages on which the tax has been withheld at the source is more than $100, but not more than $200. 1964—Subsec. (a). Pub. L. 88–272 struck out “34 or” before “37 shall not be allowed”, and inserted provision that in case of a married individual filing a separate return and electing benefits of this subsection, neither Table V in section 3(a) nor Table V in section 3(b) shall apply.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99–514, set out as a note under section 1 of this title.
+
+Effective Date of 1977 AmendmentAmendment by Pub. L. 95–30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95–30, set out as a note under section 1 of this title.
+
+Effective Date of 1969 AmendmentAmendment by section 803(d)(1) of Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 803(f) of Pub. L. 91–172, set out as a note under section 1 of this title. Pub. L. 91–172, title IX, § 942(b), Dec. 30, 1969, 83 Stat. 727, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1969.”
+
+Effective Date of 1964 AmendmentAmendment by section 201(d)(14) of Pub. L. 88–272 applicable with respect to dividends received after Dec. 31, 1964, in taxable years ending after such date, see section 201(e) of Pub. L. 88–272, set out as a note under section 22 of this title. Amendment by section 301(b)(2) of Pub. L. 88–272 applicable to taxable years beginning after Dec. 31, 1963, except for purpose of section 21, see section 301(c) of Pub. L. 88–272, set out as a note under section 3 of this title.

legal/us/code/title-26/chapter-61/section-6015.md

@@ -0,0 +1,199 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6015"
+description: "Relief from joint and several liability on joint return"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6015"
+citation: "26 U.S.C. § 6015"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6015"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "051a4087271ece923ec5dfb04fdda7b768a7cce1cbafaee77268d2170a3d4e81"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c9187a37a9cfe0523a8c833832f5bb415963d3554fea3ac22f3424fe6f9941e1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6015 - Relief from joint and several liability on joint return
+
+## Text
+
+(a) In general Notwithstanding section 6013(d)(3)—
+
+(1) an individual who has made a joint return may elect to seek relief under the procedures prescribed under subsection (b); and
+
+(2) if such individual is eligible to elect the application of subsection (c), such individual may, in addition to any election under paragraph (1), elect to limit such individual’s liability for any deficiency with respect to such joint return in the manner prescribed under subsection (c).
+
+Any determination under this section shall be made without regard to community property laws.
+
+(b) Procedures for relief from liability applicable to all joint filers (1) In general Under procedures prescribed by the Secretary, if—
+
+(A) a joint return has been made for a taxable year;
+
+(B) on such return there is an understatement of tax attributable to erroneous items of one individual filing the joint return;
+
+(C) the other individual filing the joint return establishes that in signing the return he or she did not know, and had no reason to know, that there was such understatement;
+
+(D) taking into account all the facts and circumstances, it is inequitable to hold the other individual liable for the deficiency in tax for such taxable year attributable to such understatement; and
+
+(E) the other individual elects (in such form as the Secretary may prescribe) the benefits of this subsection not later than the date which is 2 years after the date the Secretary has begun collection activities with respect to the individual making the election,
+
+then the other individual shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent such liability is attributable to such understatement.
+
+(2) Apportionment of relief If an individual who, but for paragraph (1)(C), would be relieved of liability under paragraph (1), establishes that in signing the return such individual did not know, and had no reason to know, the extent of such understatement, then such individual shall be relieved of liability for tax (including interest, penalties, and other amounts) for such taxable year to the extent that such liability is attributable to the portion of such understatement of which such individual did not know and had no reason to know.
+
+(3) Understatement For purposes of this subsection, the term “understatement” has the meaning given to such term by section 6662(d)(2)(A).
+
+(c) Procedures to limit liability for taxpayers no longer married or taxpayers legally separated or not living together (1) In general Except as provided in this subsection, if an individual who has made a joint return for any taxable year elects the application of this subsection, the individual’s liability for any deficiency which is assessed with respect to the return shall not exceed the portion of such deficiency properly allocable to the individual under subsection (d).
+
+(2) Burden of proof Except as provided in subparagraph (A)(ii) or (C) of paragraph (3), each individual who elects the application of this subsection shall have the burden of proof with respect to establishing the portion of any deficiency allocable to such individual.
+
+(3) Election (A) Individuals eligible to make election (i) In general An individual shall only be eligible to elect the application of this subsection if—
+
+(I) at the time such election is filed, such individual is no longer married to, or is legally separated from, the individual with whom such individual filed the joint return to which the election relates; or
+
+(II) such individual was not a member of the same household as the individual with whom such joint return was filed at any time during the 12-month period ending on the date such election is filed.
+
+(ii) Certain taxpayers ineligible to elect If the Secretary demonstrates that assets were transferred between individuals filing a joint return as part of a fraudulent scheme by such individuals, an election under this subsection by either individual shall be invalid (and section 6013(d)(3) shall apply to the joint return).
+
+(B) Time for election An election under this subsection for any taxable year may be made at any time after a deficiency for such year is asserted but not later than 2 years after the date on which the Secretary has begun collection activities with respect to the individual making the election.
+
+(C) Election not valid with respect to certain deficiencies If the Secretary demonstrates that an individual making an election under this subsection had actual knowledge, at the time such individual signed the return, of any item giving rise to a deficiency (or portion thereof) which is not allocable to such individual under subsection (d), such election shall not apply to such deficiency (or portion). This subparagraph shall not apply where the individual with actual knowledge establishes that such individual signed the return under duress.
+
+(4) Liability increased by reason of transfers of property to avoid tax (A) In general Notwithstanding any other provision of this subsection, the portion of the deficiency for which the individual electing the application of this subsection is liable (without regard to this paragraph) shall be increased by the value of any disqualified asset transferred to the individual.
+
+(B) Disqualified asset For purposes of this paragraph—
+
+(i) In general The term “disqualified asset” means any property or right to property transferred to an individual making the election under this subsection with respect to a joint return by the other individual filing such joint return if the principal purpose of the transfer was the avoidance of tax or payment of tax.
+
+(ii) Presumption (I) In general For purposes of clause (i), except as provided in subclause (II), any transfer which is made after the date which is 1 year before the date on which the first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Independent Office of Appeals is sent shall be presumed to have as its principal purpose the avoidance of tax or payment of tax.
+
+(II) Exceptions Subclause (I) shall not apply to any transfer pursuant to a decree of divorce or separate maintenance or a written instrument incident to such a decree or to any transfer which an individual establishes did not have as its principal purpose the avoidance of tax or payment of tax.
+
+(d) Allocation of deficiency For purposes of subsection (c)—
+
+(1) In general The portion of any deficiency on a joint return allocated to an individual shall be the amount which bears the same ratio to such deficiency as the net amount of items taken into account in computing the deficiency and allocable to the individual under paragraph (3) bears to the net amount of all items taken into account in computing the deficiency.
+
+(2) Separate treatment of certain items If a deficiency (or portion thereof) is attributable to—
+
+(A) the disallowance of a credit; or
+
+(B) any tax (other than tax imposed by section 1 or 55) required to be included with the joint return;
+
+and such item is allocated to one individual under paragraph (3), such deficiency (or portion) shall be allocated to such individual. Any such item shall not be taken into account under paragraph (1).
+
+(3) Allocation of items giving rise to the deficiency For purposes of this subsection—
+
+(A) In general Except as provided in paragraphs (4) and (5), any item giving rise to a deficiency on a joint return shall be allocated to individuals filing the return in the same manner as it would have been allocated if the individuals had filed separate returns for the taxable year.
+
+(B) Exception where other spouse benefits Under rules prescribed by the Secretary, an item otherwise allocable to an individual under subparagraph (A) shall be allocated to the other individual filing the joint return to the extent the item gave rise to a tax benefit on the joint return to the other individual.
+
+(C) Exception for fraud The Secretary may provide for an allocation of any item in a manner not prescribed by subparagraph (A) if the Secretary establishes that such allocation is appropriate due to fraud of one or both individuals.
+
+(4) Limitations on separate returns disregarded If an item of deduction or credit is disallowed in its entirety solely because a separate return is filed, such disallowance shall be disregarded and the item shall be computed as if a joint return had been filed and then allocated between the spouses appropriately. A similar rule shall apply for purposes of section 86.
+
+(5) Child’s liability If the liability of a child of a taxpayer is included on a joint return, such liability shall be disregarded in computing the separate liability of either spouse and such liability shall be allocated appropriately between the spouses.
+
+(e) Petition for review by Tax Court (1) In general In the case of an individual against whom a deficiency has been asserted and who elects to have subsection (b) or (c) apply, or in the case of an individual who requests equitable relief under subsection (f)—
+
+(A) In general In addition to any other remedy provided by law, the individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed—
+
+(i) at any time after the earlier of—
+
+(I) the date the Secretary mails, by certified or registered mail to the taxpayer’s last known address, notice of the Secretary’s final determination of relief available to the individual, or
+
+(II) the date which is 6 months after the date such election is filed or request is made with the Secretary, and
+
+(ii) not later than the close of the 90th day after the date described in clause (i)(I).
+
+(B) Restrictions applicable to collection of assessment (i) In general Except as otherwise provided in section 6851 or 6861, no levy or proceeding in court shall be made, begun, or prosecuted against the individual making an election under subsection (b) or (c) or requesting equitable relief under subsection (f) for collection of any assessment to which such election or request relates until the close of the 90th day referred to in subparagraph (A)(ii), or, if a petition has been filed with the Tax Court under subparagraph (A), until the decision of the Tax Court has become final. Rules similar to the rules of section 7485 shall apply with respect to the collection of such assessment.
+
+(ii) Authority to enjoin collection actions Notwithstanding the provisions of section 7421(a), the beginning of such levy or proceeding during the time the prohibition under clause (i) is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this subparagraph to enjoin any action or proceeding unless a timely petition has been filed under subparagraph (A) and then only in respect of the amount of the assessment to which the election under subsection (b) or (c) relates or to which the request under subsection (f) relates.
+
+(2) Suspension of running of period of limitations The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)(A) relates shall be suspended—
+
+(A) for the period during which the Secretary is prohibited by paragraph (1)(B) from collecting by levy or a proceeding in court and for 60 days thereafter, and
+
+(B) if a waiver under paragraph (5) is made, from the date the claim for relief was filed until 60 days after the waiver is filed with the Secretary.
+
+(3) Limitation on Tax Court jurisdiction If a suit for refund is begun by either individual filing the joint return pursuant to section 6532—
+
+(A) the Tax Court shall lose jurisdiction of the individual’s action under this section to whatever extent jurisdiction is acquired by the district court or the United States Court of Federal Claims over the taxable years that are the subject of the suit for refund, and
+
+(B) the court acquiring jurisdiction shall have jurisdiction over the petition filed under this subsection.
+
+(4) Notice to other spouse The Tax Court shall establish rules which provide the individual filing a joint return but not making the election under subsection (b) or (c) or the request for equitable relief under subsection (f) with adequate notice and an opportunity to become a party to a proceeding under either such subsection.
+
+(5) Waiver An individual who elects the application of subsection (b) or (c) or who requests equitable relief under subsection (f) (and who agrees with the Secretary’s determination of relief) may waive in writing at any time the restrictions in paragraph (1)(B) with respect to collection of the outstanding assessment (whether or not a notice of the Secretary’s final determination of relief has been mailed).
+
+(6) Suspension of running of period for filing petition in title 11 cases In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph (1)(A) with respect to a final determination of relief under this section, the running of the period prescribed by such paragraph for filing such a petition with respect to such final determination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 60 days thereafter.
+
+(7) Standard and scope of review Any review of a determination made under this section shall be reviewed de novo by the Tax Court and shall be based upon—
+
+(A) the administrative record established at the time of the determination, and
+
+(B) any additional newly discovered or previously unavailable evidence.
+
+(f) Equitable relief (1) In general Under procedures prescribed by the Secretary, if—
+
+(A) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either), and
+
+(B) relief is not available to such individual under subsection (b) or (c),
+
+the Secretary may relieve such individual of such liability.
+
+(2) Limitation A request for equitable relief under this subsection may be made with respect to any portion of any liability that—
+
+(A) has not been paid, provided that such request is made before the expiration of the applicable period of limitation under section 6502, or
+
+(B) has been paid, provided that such request is made during the period in which the individual could submit a timely claim for refund or credit of such payment.
+
+(g) Credits and refunds (1) In general Except as provided in paragraphs (2) and (3), notwithstanding any other law or rule of law (other than section 6511, 6512(b), 7121, or 7122), credit or refund shall be allowed or made to the extent attributable to the application of this section.
+
+(2) Res judicata In the case of any election under subsection (b) or (c) or of any request for equitable relief under subsection (f), if a decision of a court in any prior proceeding for the same taxable year has become final, such decision shall be conclusive except with respect to the qualification of the individual for relief which was not an issue in such proceeding. The exception contained in the preceding sentence shall not apply if the court determines that the individual participated meaningfully in such prior proceeding.
+
+(3) Credit and refund not allowed under subsection (c) No credit or refund shall be allowed as a result of an election under subsection (c).
+
+(h) Regulations The Secretary shall prescribe such regulations as are necessary to carry out the provisions of this section, including—
+
+(1) regulations providing methods for allocation of items other than the methods under subsection (d)(3); and
+
+(2) regulations providing the opportunity for an individual to have notice of, and an opportunity to participate in, any administrative proceeding with respect to an election made under subsection (b) or (c) or a request for equitable relief made under subsection (f) by the other individual filing the joint return.
+
+(Added Pub. L. 105–206, title III, § 3201(a), July 22, 1998, 112 Stat. 734; amended Pub. L. 105–277, div. J, title IV, § 4002(c)(2), Oct. 21, 1998, 112 Stat. 2681–906; Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A–640; Pub. L. 109–432, div. C, title IV, § 408(a), (b), Dec. 20, 2006, 120 Stat. 3061, 3062; Pub. L. 114–113, div. Q, title IV, § 424(a)(1), Dec. 18, 2015, 129 Stat. 3124; Pub. L. 116–25, title I, §§ 1001(b)(1)(A), 1203(a), July 1, 2019, 133 Stat. 985, 988.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 6015, acts Aug. 16, 1954, ch. 736, 68A Stat. 737; Sept. 2, 1958, Pub. L. 85–866, title I, § 74, 72 Stat. 1660; Sept. 14, 1960, Pub. L. 86–779, § 5(a), 74 Stat. 1000; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(1), 76 Stat. 575; Mar. 15, 1966, Pub. L. 89–368, title I, § 102(a), 80 Stat. 62; Nov. 13, 1966, Pub. L. 89–809, title I, § 103(j), 80 Stat. 1554; Dec. 30, 1969, Pub. L. 91–172, title III, § 301(b)(12), title VIII, § 803(d)(7), title IX, § 944(a), 83 Stat. 586, 684, 729; Dec. 10, 1971, Pub. L. 92–178, title II, § 209(a), 85 Stat. 517; Oct. 4, 1976, Pub. L. 94–455, title XIX, § 1906(a)(2), (b)(13)(A), 90 Stat. 1824, 1834; Nov. 6, 1978, Pub. L. 95–600, title IV, § 421(e)(7), 92 Stat. 2876; Aug. 13, 1981, Pub. L. 97–34, title VII, § 725(a), (c)(2), 95 Stat. 345, 346; Sept. 3, 1982, Pub. L. 97–248, title II, § 201(d)(7), formerly § 201(c)(7), title III, §§ 307(a)(6), 308(a), 328(b)(1), 96 Stat. 420, 589, 591, 618, redesignated and amended Jan. 12, 1983, Pub. L. 97–448, title I, § 107(c)(2), title II, § 201(j)(1), title III, § 306(a)(1)(A)(i), 96 Stat. 2391, 2395, 2400; Aug. 5, 1983, Pub. L. 98–67, title I, § 102(a), 97 Stat. 369, related to declaration of estimated income tax by individuals, prior to repeal by Pub. L. 98–369, div. A, title IV, §§ 412(a)(1), 414(a)(1), July 18, 1984, 98 Stat. 792, 793, applicable with respect to taxable years beginning after Dec. 31, 1984.
+
+Amendments2019—Subsec. (c)(4)(B)(ii)(I). Pub. L. 116–25, § 1001(b)(1)(A), substituted “Internal Revenue Service Independent Office of Appeals” for “Internal Revenue Service Office of Appeals”. Subsec. (e)(7). Pub. L. 116–25, § 1203(a)(1), added par. (7). Subsec. (f). Pub. L. 116–25, § 1203(a)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “Under procedures prescribed by the Secretary, if— “(1) taking into account all the facts and circumstances, it is inequitable to hold the individual liable for any unpaid tax or any deficiency (or any portion of either); and “(2) relief is not available to such individual under subsection (b) or (c), the Secretary may relieve such individual of such liability.” 2015—Subsec. (e)(6). Pub. L. 114–113 added par. (6). 2006—Subsec. (e)(1). Pub. L. 109–432, § 408(a), inserted “, or in the case of an individual who requests equitable relief under subsection (f)” after “apply” in introductory provisions. Subsec. (e)(1)(A)(i)(II). Pub. L. 109–432, § 408(b)(1), inserted “or request is made” after “filed”. Subsec. (e)(1)(B)(i). Pub. L. 109–432, § 408(b)(2), inserted “or requesting equitable relief under subsection (f)” after “subsection (b) or (c)” and “or request” after “such election”. Subsec. (e)(1)(B)(ii). Pub. L. 109–432, § 408(b)(3), inserted “or to which the request under subsection (f) relates” before period at end. Subsec. (e)(4). Pub. L. 109–432, § 408(b)(4), inserted “or the request for equitable relief under subsection (f)” after “subsection (b) or (c)”. Subsec. (e)(5). Pub. L. 109–432, § 408(b)(5), inserted “or who requests equitable relief under subsection (f)” after “subsection (b) or (c)”. Subsec. (g)(2). Pub. L. 109–432, § 408(b)(6), inserted “or of any request for equitable relief under subsection (f)” after “subsection (b) or (c)”. Subsec. (h)(2). Pub. L. 109–432, § 408(b)(7), inserted “or a request for equitable relief made under subsection (f)” after “subsection (b) or (c)”. 2000—Subsec. (c)(3)(B). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(1)], substituted “may be made at any time after a deficiency for such year is asserted but” for “shall be made”. Subsec. (e)(1). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(A)], inserted “against whom a deficiency has been asserted and” after “individual” in introductory provisions. Subsec. (e)(1)(A). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(B)], amended heading and text of subpar. (A) generally. Prior to amendment, text read as follows: “The individual may petition the Tax Court (and the Tax Court shall have jurisdiction) to determine the appropriate relief available to the individual under this section if such petition is filed during the 90-day period beginning on the date on which the Secretary mails by certified or registered mail a notice to such individual of the Secretary’s determination of relief available to the individual. Notwithstanding the preceding sentence, an individual may file such petition at any time after the date which is 6 months after the date such election is filed with the Secretary and before the close of such 90-day period.” Subsec. (e)(1)(B)(i). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(C)], substituted “until the close of the 90th day referred to in subparagraph (A)(ii)” for “until the expiration of the 90-day period described in subparagraph (A)” and inserted “under subparagraph (A)” after “filed with the Tax Court”. Subsec. (e)(2). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(D)(ii)], amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “The running of the period of limitations in section 6502 on the collection of the assessment to which the petition under paragraph (1)(A) relates shall be suspended for the period during which the Secretary is prohibited by paragraph (1)(B) from collecting by levy or a proceeding in court and for 60 days thereafter.” Subsec. (e)(3). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(2)(B)], amended par. (3) generally, substituting “Limitation on Tax Court jurisdiction” for “Applicable rules” in heading and restating provisions relating to limitations on the Tax Court’s jurisdiction and eliminating provisions relating to res judicata and allowance of credits or refunds in text. Subsec. (e)(5). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(3)(D)(i)], added par. (5). Subsecs. (g), (h). Pub. L. 106–554, § 1(a)(7) [title III, § 313(a)(2)(A)], added subsec. (g) and redesignated former subsec. (g) as (h). 1998—Subsec. (e)(3)(A). Pub. L. 105–277 substituted “of subsection (b) or (f)” for “of this section”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2019 AmendmentPub. L. 116–25, title I, § 1203(b), July 1, 2019, 133 Stat. 988, provided that: “The amendments made by this section [amending this section] shall apply to petitions or requests filed or pending on or after the date of the enactment of this Act [July 1, 2019].”
+
+Effective Date of 2015 AmendmentPub. L. 114–113, div. Q, title IV, § 424(a)(2), Dec. 18, 2015, 129 Stat. 3124, provided that: “The amendment made by this subsection [amending this section] shall apply to petitions filed under section 6015(e) of the Internal Revenue Code of 1986 after the date of the enactment of this Act [Dec. 18, 2015].”
+
+Effective Date of 2006 AmendmentPub. L. 109–432, div. C, title IV, § 408(c), Dec. 20, 2006, 120 Stat. 3062, provided that: “The amendments made by this section [amending this section] shall apply with respect to liability for taxes arising or remaining unpaid on or after the date of the enactment of this Act [Dec. 20, 2006].”
+
+Effective Date of 2000 AmendmentPub. L. 106–554, § 1(a)(7) [title III, § 313(f)], Dec. 21, 2000, 114 Stat. 2763, 2763A–643, provided that: “The amendments made by subsections (a) and (b) [amending this section and sections 6330, 6331, 7421, and 7463 of this title] shall take effect on the date of the enactment of this Act [Dec. 21, 2000]. The amendments made by subsections (c), (d), and (e) [amending sections 6103, 6110, and 6330 of this title] shall take effect as if included in the provisions of the Internal Revenue Service Restructuring and Reform Act of 1998 [Pub. L. 105–206] to which they relate.”
+
+Effective Date of 1998 AmendmentAmendment by Pub. L. 105–277 effective as if included in the provision of the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206, to which such amendment relates, see section 4002(k) of Pub. L. 105–277, set out as a note under section 1 of this title.
+
+Effective DatePub. L. 105–206, title III, § 3201(g), July 22, 1998, 112 Stat. 740, provided that: “(1) In general.—Except as provided in paragraph (2), the amendments made by this section [enacting this section, amending sections 66, 6013, 6230, and 7421 of this title, and enacting provisions set out as notes under this section and section 6013 of this title] shall apply to any liability for tax arising after the date of the enactment of this Act [July 22, 1998] and any liability for tax arising on or before such date but remaining unpaid as of such date. “(2) 2-year period.—The 2-year period under subsection (b)(1)(E) or (c)(3)(B) of section 6015 of the Internal Revenue Code of 1986 shall not expire before the date which is 2 years after the date of the first collection activity after the date of the enactment of this Act [July 22, 1998].”
+
+Separate Form for Applying for Spousal ReliefPub. L. 105–206, title III, § 3201(c), July 22, 1998, 112 Stat. 740, provided that: “Not later than 180 days after the date of the enactment of this Act [July 22, 1998], the Secretary of the Treasury shall develop a separate form with instructions for use by taxpayers in applying for relief under section 6015(a) of the Internal Revenue Code of 1986, as added by this section.”

legal/us/code/title-26/chapter-61/section-6016.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6016"
+description: "Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6016"
+citation: "26 U.S.C. § 6016"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6016"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "cadd56c6d07622db89c04d3dc22d7bd9dd2a4ee101218b38952cbc4f29672dc9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "dcf55d14cc93cafa7d177384405b64f9e04e0a9fd96d9ac7e2e0e3ec27569f58"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6016 - Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
+
+## Notes
+
+Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 738; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(d), 78 Stat. 29, Nov. 13, 1966, Pub. L. 89–809, title I, § 104(l), 80 Stat. 1563, provided for the declaration of estimated income tax by corporations.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal effective with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title.

legal/us/code/title-26/chapter-61/section-6017.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6017"
+description: "Self-employment tax returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6017"
+citation: "26 U.S.C. § 6017"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6017"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c86dc892d5579d72a4e61c32467fbe9499eab400ccf6d681346fb33fd6dcaba6"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b3e6a3482f192862936a4c72f10068e8c947e53cbb286e521815d2268bf9340a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6017 - Self-employment tax returns
+
+## Text
+
+Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 739.)

legal/us/code/title-26/chapter-61/section-6017a.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6017A"
+description: "Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6017A"
+citation: "26 U.S.C. § 6017A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6017A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "10a7003283acd356bdde80ddb56320a14997f7c6f1a49dc3e7c2376667ff9dd9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "8dbff866535420b0918fbf17021329678ea049f7f9b64f3a37bb81888be16841"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6017A - Repealed. Pub. L. 101–239, title VII, § 7711(b)(1), Dec. 19, 1989, 103 Stat. 2393]
+
+## Notes
+
+Section, added Pub. L. 92–512, title I, § 144(a)(1), Oct. 20, 1972, 86 Stat. 935; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, related to place of residence.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as an Effective Date of 1989 Amendment note under section 6721 of this title.

legal/us/code/title-26/chapter-61/section-6018.md

@@ -0,0 +1,75 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6018"
+description: "Estate tax returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6018"
+citation: "26 U.S.C. § 6018"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6018"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d6f408def05bca6b08bb3868ea17b6aa8c99b6e0363af94844a7eaccd5ce6b1b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "905f1b7c8a8ef69465e6de0f02d5570265d1285a20de57ca2c7ddf5699a71177"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6018 - Estate tax returns
+
+## Text
+
+(a) Returns by executor (1) Citizens or residents In all cases where the gross estate at the death of a citizen or resident exceeds the basic exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death, the executor shall make a return with respect to the estate tax imposed by subtitle B.
+
+(2) Nonresidents not citizens of the United States In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situated in the United States exceeds $60,000, the executor shall make a return with respect to the estate tax imposed by subtitle B.
+
+(3) Adjustment for certain gifts The amount applicable under paragraph (1) and the amount set forth in paragraph (2) shall each be reduced (but not below zero) by the sum of—
+
+(A) the amount of the adjusted taxable gifts (within the meaning of section 2001(b)) made by the decedent after December 31, 1976, plus
+
+(B) the aggregate amount allowed as a specific exemption under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) with respect to gifts made by the decedent after September 8, 1976.
+
+(b) Returns by beneficiaries If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he shall include in his return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary such person shall in like manner make a return as to such part of the gross estate.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 89–809, title I, § 108(g), Nov. 13, 1966, 80 Stat. 1574; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2001(c)(1)(J), Oct. 4, 1976, 90 Stat. 1834, 1852; Pub. L. 97–34, title IV, § 401(a)(2)(B), Aug. 13, 1981, 95 Stat. 299; Pub. L. 98–369, div. A, title V, § 544(b)(3), July 18, 1984, 98 Stat. 894; Pub. L. 100–647, title I, § 1011A(g)(12), Nov. 10, 1988, 102 Stat. 3482; Pub. L. 101–239, title VII, § 7304(b)(2)(B), Dec. 19, 1989, 103 Stat. 2353; Pub. L. 101–508, title XI, § 11801(a)(43), (c)(19)(C), Nov. 5, 1990, 104 Stat. 1388–521, 1388–528; Pub. L. 105–34, title V, § 501(a)(1)(C), title X, § 1073(b)(4), Aug. 5, 1997, 111 Stat. 845, 948; Pub. L. 107–16, title V, § 542(b)(1), June 7, 2001, 115 Stat. 81; Pub. L. 111–312, title III, §§ 301(a), 303(b)(3), Dec. 17, 2010, 124 Stat. 3300, 3303.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 2521 of this title, referred to in subsec. (a)(3)(B), was repealed by section 2001(b)(3) of Pub. L. 94–455, applicable to gifts made after Dec. 31, 1976. The Tax Reform Act of 1976, referred to in subsec. (a)(3)(B), is Pub. L. 94–455, Oct. 4, 1976, 90 Stat. 1520. For complete classification of this Act to the Code, see Short Title of 1976 Amendments note set out under section 1 of this title and Tables.
+
+Amendments2010—Pub. L. 111–312, § 301(a), amended section to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been enacted. See 2001 Amendment note below. Subsec. (a)(1). Pub. L. 111–312, § 303(b)(3), substituted “basic exclusion amount” for “applicable exclusion amount”. 2001—Pub. L. 107–16, § 542(b)(1), amended section generally, substituting provisions related to tax returns for certain large transfers at death for provisions related to estate tax returns. 1997—Subsec. (a)(1). Pub. L. 105–34, § 501(a)(1)(C), substituted “the applicable exclusion amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$600,000”. Subsec. (a)(4). Pub. L. 105–34, § 1073(b)(4), struck out par. (4) which read as follows: “(4) Return required if excess retirement accumulation tax.—The executor shall make a return with respect to the estate tax imposed by subtitle B in any case where such tax is increased by reason of section 4980A(d).” 1990—Subsec. (a)(3) to (5). Pub. L. 101–508 redesignated pars. (4) and (5) as (3) and (4), respectively, and struck out former par. (3) which provided for phase-in of estate tax return filing requirement amount. 1989—Subsec. (c). Pub. L. 101–239 struck out subsec. (c) which read as follows: “Election Under Section 2210.—In all cases in which subsection (a) requires the filing of a return, if an executor elects the applications of section 2210— “(1) Return by executor.—The return which the executor is required to file under the provisions of subsection (a) shall be made with respect to that portion of estate tax imposed by subtitle B which the executor is required to pay. “(2) Return by plan administrator.—The plan administrator of an employee stock ownership plan or the eligible worker-owned cooperative, as the case may be, shall make a return with respect to that portion of the tax imposed by section 2001 which such plan or cooperative is required to pay under section 2210(b).” 1988—Subsec. (a)(5). Pub. L. 100–647 added par. (5). 1984—Subsec. (c). Pub. L. 98–369 added subsec. (c). 1981—Subsec. (a)(1). Pub. L. 97–34, § 401(a)(2)(B)(i), substituted “$600,000” for “$175,000”. Subsec. (a)(3). Pub. L. 97–34, § 401(a)(2)(B)(ii), set forth par. (1) substitutions for “$600,000” amount of “$225,000”, “$275,000”, “$325,000”, “$400,000”, and “$500,000” in the case of decedents dying in 1982, 1983, 1984, 1985, and 1986, respectively, and struck out par. (1) substitutions for “$175,000” amount of “$120,000”, “$134,000”, “$147,000”, and “$161,000” in the case of decedents dying during 1977, 1978, 1979, and 1980, respectively. 1976—Subsec. (a)(1). Pub. L. 94–455, § 2001(c)(1)(J)(i), substituted “$175,000” for “$60,000”. Subsec. (a)(2). Pub. L. 94–455, § 2001(c)(1)(J)(ii), substituted “$60,000” for “$30,000”. Subsec. (a)(3), (4). Pub. L. 94–455, § 2001(c)(1)(J)(iii), added pars. (3) and (4). Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. 1966—Subsec. (a)(2). Pub. L. 89–809 substituted “$30,000” for “$2,000”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2010 AmendmentAmendment by section 301(a) of Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title. Amendment by section 303(b)(3) of Pub. L. 111–312 applicable to estates of decedents dying and gifts made after Dec. 31, 2010, see section 303(c)(1) of Pub. L. 111–312, set out as a note under section 2010 of this title.
+
+Effective Date of 2001 AmendmentAmendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title.
+
+Effective Date of 1997 AmendmentAmendment by section 501(a)(1)(C) of Pub. L. 105–34 applicable to estates of decedents dying, and gifts made, after Dec. 31, 1997, see section 501(f) of Pub. L. 105–34, set out as a note under section 2001 of this title. Amendment by section 1073(b)(4) of Pub. L. 105–34 applicable to estates of decedents dying after Dec. 31, 1996, see section 1073(c) of Pub. L. 105–34, set out as an Effective Date of Repeal note under section 4980A of this title.
+
+Effective Date of 1989 AmendmentAmendment by Pub. L. 101–239 applicable to estates of decedents dying after July 12, 1989, see section 7304(b)(3) of Pub. L. 101–239, set out as a note under section 2002 of this title.
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to estates of decedents which are required to file returns on a date (including any extensions) after July 18, 1984, see section 544(d) of Pub. L. 98–369, set out as a note under section 2002 of this title.
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, see section 401(c)(1) of Pub. L. 97–34, set out as a note under section 2010 of this title.
+
+Effective Date of 1976 AmendmentAmendment by section 2001(c)(1)(J) of Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title.
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–809 applicable with respect to estates of decedents dying after Nov. 13, 1966, see section 108(i) of Pub. L. 89–809, set out as a note under section 2101 of this title.
+
+Savings ProvisionFor provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

legal/us/code/title-26/chapter-61/section-6019.md

@@ -0,0 +1,67 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6019"
+description: "Gift tax returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6019"
+citation: "26 U.S.C. § 6019"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6019"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "5de8aeed482faa16c4d666e7b23c58697599c28ee49e5fa0a896b2ffd587bd88"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a954bb1be90c41f53996e865b4ee1460eb77fc5ea5b8b6c22056bbe9da7914f3"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6019 - Gift tax returns
+
+## Text
+
+Any individual who in any calendar year makes any transfer by gift other than—
+
+(1) a transfer which under subsection (b) or (e) of section 2503 is not to be included in the total amount of gifts for such year,
+
+(2) a transfer of an interest with respect to which a deduction is allowed under section 2523, or
+
+(3) a transfer with respect to which a deduction is allowed under section 2522 but only if—
+
+(A) (i) such transfer is of the donor’s entire interest in the property transferred, and
+
+(ii) no other interest in such property is or has been transferred (for less than adequate and full consideration in money or money’s worth) from the donor to a person, or for a use, not described in subsection (a) or (b) of section 2522, or
+
+(B) such transfer is described in section 2522(d),
+
+shall make a return for such year with respect to the gift tax imposed by subtitle B.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 739; Pub. L. 91–614, title I, § 102(d)(3), Dec. 31, 1970, 84 Stat. 1841; Pub. L. 97–34, title IV, §§ 403(b)(3)(A), (c)(3)(B), 442(d)(2), Aug. 13, 1981, 95 Stat. 301, 302, 322; Pub. L. 105–34, title XIII, § 1301(a), Aug. 5, 1997, 111 Stat. 1039; Pub. L. 107–16, title V, § 542(b)(2), June 7, 2001, 115 Stat. 82; Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2010—Pub. L. 111–312 amended section to read as if amendment by Pub. L. 107–16, § 542(b)(2), had never been enacted. See 2001 Amendment note below. 2001—Pub. L. 107–16, § 542(b)(2), designated existing provisions as subsec. (a), inserted subsec. (a) heading “In general”, and added subsec. (b), which related to statements to be furnished to certain persons. 1997—Par. (3). Pub. L. 105–34 added par. (3). 1981—Pub. L. 97–34 struck out subsec. “(a) In general” designation, substituted “calendar year” for “calendar quarter” and “year” for “quarter” wherever appearing, inserted in provision designated par. (1) reference to subsec. (e) of section 2503, added par. (2), and deleted provision respecting transfers by gift other than qualified charitable transfers, repealed subsec. (b) setting forth return requirement and definition of qualified charitable transfer, and repealed subsec. (c) setting forth cross reference to section 2515(c) relating to tenancy by the entirety. 1970—Subsec. (a). Pub. L. 91–614 substituted “Any individual who in any calendar quarter makes any transfers by gift (other than transfers which under section 2503(b) are not to be included in the total amount of gifts for such quarter and other than qualified charitable transfers) shall make a return for such quarter with respect to the gift tax imposed by subtitle B” for “Any individual who in any calendar year makes any transfers by gift (except those which under section 2503(b) are not to be included in the total amount of gifts for such year) shall make a return with respect to the gift tax imposed by subtitle B”. Subsecs. (b), (c). Pub. L. 91–614 added subsec. (b) and redesignated former subsec. (b) as (c).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2010 AmendmentAmendment by Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.
+
+Effective Date of 2001 AmendmentAmendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) of Pub. L. 107–16, set out as a note under section 121 of this title.
+
+Effective Date of 1997 AmendmentPub. L. 105–34, title XIII, § 1301(b), Aug. 5, 1997, 111 Stat. 1039, provided that: “The amendment made by this section [amending this section] shall apply to gifts made after the date of the enactment of this Act [Aug. 5, 1997].”
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to gifts made after Dec. 31, 1981, see sections 403(e)(2) and 442(e) of Pub. L. 97–34, set out as a note under sections 2056 and 2501 of this title, respectively.
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91–614, set out as a note under section 2501 of this title.

legal/us/code/title-26/chapter-61/section-6020.md

@@ -0,0 +1,51 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6020"
+description: "Returns prepared for or executed by Secretary"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6020"
+citation: "26 U.S.C. § 6020"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6020"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "1720151f394a0fab4f3377d6bcdd5087cb4663fa6ee2662d418d9502f29a0998"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "13655b5ef97a5682de38f6eac51de58d22aa9006247887d58cfe063d37fd3f58"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6020 - Returns prepared for or executed by Secretary
+
+## Text
+
+(a) Preparation of return by Secretary If any person shall fail to make a return required by this title or by regulations prescribed thereunder, but shall consent to disclose all information necessary for the preparation thereof, then, and in that case, the Secretary may prepare such return, which, being signed by such person, may be received by the Secretary as the return of such person.
+
+(b) Execution of return by Secretary (1) Authority of Secretary to execute return If any person fails to make any return required by any internal revenue law or regulation made thereunder at the time prescribed therefor, or makes, willfully or otherwise, a false or fraudulent return, the Secretary shall make such return from his own knowledge and from such information as he can obtain through testimony or otherwise.
+
+(2) Status of returns Any return so made and subscribed by the Secretary shall be prima facie good and sufficient for all legal purposes.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 90–364, title I, § 103(e)(3), June 28, 1968, 82 Stat. 264; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 412(b)(4), July 18, 1984, 98 Stat. 792.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1984—Subsec. (b)(1). Pub. L. 98–369 struck out “(other than a declaration of estimated tax required under section 6015)” after “make any return”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1968—Subsec. (b)(1). Pub. L. 90–364 struck out reference to section 6016.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.
+
+Effective Date of 1968 AmendmentAmendment by Pub. L. 90–364 applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as a note under section 243 of this title.

legal/us/code/title-26/chapter-61/section-6021.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6021"
+description: "Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6021"
+citation: "26 U.S.C. § 6021"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6021"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "b6c34b6d68d370a23af6c27ee023cb6199b5bf13c833c4ec3e56a8af3a032799"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f889ff3ba5f85f028f86ea2c8c0c53294ec7888b86d3dcad2d756a37f09dbbea"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6021 - Listing by Secretary of taxable objects owned by nonresidents of internal revenue districts
+
+## Text
+
+Whenever there are in any internal revenue district any articles subject to tax, which are not owned or possessed by or under the care or control of any person within such district, and of which no list has been transmitted to the Secretary, as required by law or by regulations prescribed pursuant to law, the Secretary shall enter the premises where such articles are situated, shall make such inspection of the articles as may be necessary and make lists of the same, according to the forms prescribed. Such lists, being subscribed by the Secretary, shall be sufficient lists of such articles for all purposes.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 740; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

legal/us/code/title-26/chapter-61/section-6031.md

@@ -0,0 +1,95 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6031"
+description: "Return of partnership income"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6031"
+citation: "26 U.S.C. § 6031"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6031"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c45442bf9fa1c10086d313260fba67603d9640dd60a81fd75668065dc718e7da"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e1dab5595b1ba2afca98f69373c8d3522f56bc7c403aa1a607131e84bfc193c8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6031 - Return of partnership income
+
+## Text
+
+(a) General rule Every partnership (as defined in section 761(a)) shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, and such other information, for the purpose of carrying out the provisions of subtitle A as the Secretary may by forms and regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the taxable income if distributed and the amount of the distributive share of each individual.
+
+(b) Copies to partners Each partnership required to file a return under subsection (a) for any partnership taxable year shall (on or before the day on which the return for such taxable year was required to be filed) furnish to each person who is a partner or who holds an interest in such partnership as a nominee for another person at any time during such taxable year a copy of such information required to be shown on such return as may be required by regulations. Information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates, except—
+
+(1) in the case of a partnership which has elected the application of section 6221(b) for the taxable year,
+
+(2) as provided in the procedures under section 6225(c),
+
+(3) with respect to statements under section 6226, or
+
+(4) as otherwise provided by the Secretary.
+
+(c) Nominee reporting Any person who holds an interest in a partnership as a nominee for another person—
+
+(1) shall furnish to the partnership, in the manner prescribed by the Secretary, the name and address of such other person, and any other information for such taxable year as the Secretary may by form and regulation prescribe, and
+
+(2) shall furnish in the manner prescribed by the Secretary such other person the information provided by such partnership under subsection (b).
+
+(d) Separate statement of items of unrelated business taxable income In the case of any partnership regularly carrying on a trade or business (within the meaning of section 512(c)(1)), the information required under subsection (b) to be furnished to its partners shall include such information as is necessary to enable each partner to compute its distributive share of partnership income or loss from such trade or business in accordance with section 512(a)(1), but without regard to the modifications described in paragraphs (8) through (15) of section 512(b).
+
+(e) Foreign partnerships (1) Exception for foreign partnership Except as provided in paragraph (2), the preceding provisions of this section shall not apply to a foreign partnership.
+
+(2) Certain foreign partnerships required to file return Except as provided in regulations prescribed by the Secretary, this section shall apply to a foreign partnership for any taxable year if for such year, such partnership has—
+
+(A) gross income derived from sources within the United States, or
+
+(B) gross income which is effectively connected with the conduct of a trade or business within the United States.
+
+The Secretary may provide simplified filing procedures for foreign partnerships to which this section applies.
+
+(f) Electing investment partnerships In the case of any electing investment partnership (as defined in section 743(e)(6)),11 See References in Text note below. the information required under subsection (b) to be furnished to any partner to whom section 743(e)(2) applies shall include such information as is necessary to enable the partner to compute the amount of losses disallowed under section 743(e).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 741; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title IV, § 403, Sept. 3, 1982, 96 Stat. 669; Pub. L. 99–514, title XV, § 1501(c)(16), title XVIII, § 1811(b)(1)(A), Oct. 22, 1986, 100 Stat. 2740, 2832; Pub. L. 100–647, title V, § 5074(a), Nov. 10, 1988, 102 Stat. 3682; Pub. L. 105–34, title XI, § 1141(a), title XII, § 1223(a), Aug. 5, 1997, 111 Stat. 980, 1019; Pub. L. 108–357, title VIII, § 833(b)(4)(B), Oct. 22, 2004, 118 Stat. 1590; Pub. L. 114–74, title XI, § 1101(e), (f)(1), Nov. 2, 2015, 129 Stat. 637; Pub. L. 114–113, div. Q, title IV, § 411(d), Dec. 18, 2015, 129 Stat. 3122; Pub. L. 115–141, div. U, title II, § 206(a), Mar. 23, 2018, 132 Stat. 1178.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 743(e)(6), referred to in subsec. (f), was redesignated section 743(e)(5) by Pub. L. 115–97, title I, § 13504(b)(2), Dec. 22, 2017, 131 Stat. 2142.
+
+Amendments2018—Subsec. (b). Pub. L. 115–141 substituted “Information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates, except—” for “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” and added pars. (1) to (4). 2015—Subsec. (b). Pub. L. 114–113 substituted “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” for “In the case of an electing large partnership (as defined in section 775), such information shall be furnished on or before the first March 15 following the close of such taxable year.” Pub. L. 114–74, § 1101(e), (f)(1), which directed amendment of subsec. (b) by first inserting at end “Except as provided in the procedures under section 6225(c), with respect to statements under section 6226, or as otherwise provided by the Secretary, information required to be furnished by the partnership under this subsection may not be amended after the due date of the return under subsection (a) to which such information relates.” and then by striking the last sentence, was not executed in view of the amendment by Pub. L. 114–113, which made identical amendments but in the reverse order, effective as if included in section 1101 of Pub. L. 114–74. See note above. 2004—Subsec. (f). Pub. L. 108–357 added subsec. (f). 1997—Subsec. (b). Pub. L. 105–34, § 1223(a), inserted at end “In the case of an electing large partnership (as defined in section 775), such information shall be furnished on or before the first March 15 following the close of such taxable year.” Subsec. (e). Pub. L. 105–34, § 1141(a), added subsec. (e). 1988—Subsec. (d). Pub. L. 100–647 added subsec. (d). 1986—Subsec. (b). Pub. L. 99–514, § 1501(c)(16), substituted “was required to be filed” for “was filed” and “required to be shown on such return” for “shown on such return”. Pub. L. 99–514, § 1811(b)(1)(A)(i), inserted “or who holds an interest in such partnership as a nominee for another person” after “who is a partner”. Subsec. (c). Pub. L. 99–514, § 1811(b)(1)(A)(ii), added subsec. (c). 1982—Subsec. (a). Pub. L. 97–248, § 403(b), designated existing provisions as subsec. (a) and added subsec. heading. Subsec. (b). Pub. L. 97–248, § 403(a), added subsec. (b). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2018 AmendmentPub. L. 115–141, div. U, title II, § 207, Mar. 23, 2018, 132 Stat. 1183, provided that: “The amendments made by this title [amending this section and sections 6201, 6211, 6221, 6222, 6225 to 6227, 6231 to 6235, 6241, 6501, 6651, 6696, 6698, 6702, 6724, and 7485 of this title] shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114–74].”
+
+Effective Date of 2015 AmendmentPub. L. 114–113, div. Q, title IV, § 411(e), Dec. 18, 2015, 129 Stat. 3122, provided that: “The amendments made by this section [amending this section and sections 6225, 6226, 6234, and 6235 of this title] shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114–74].” Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.
+
+Effective Date of 2004 AmendmentAmendment by Pub. L. 108–357 applicable to transfers after Oct. 22, 2004, with transition rule in the case of an electing investment partnership which is in existence on June 4, 2004, see section 833(d)(2) of Pub. L. 108–357, set out as a note under section 743 of this title.
+
+Effective Date of 1997 AmendmentPub. L. 105–34, title XI, § 1141(c), Aug. 5, 1997, 111 Stat. 981, provided that: “The amendments made by this section [amending this section and section 6231 of this title] shall apply to taxable years beginning after the date of the enactment of this Act [Aug. 5, 1997].” Amendment by section 1223(a) of Pub. L. 105–34 applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as amended, set out as a note under section 6011 of this title.
+
+Effective Date of 1988 AmendmentPub. L. 100–647, title V, § 5074(b), Nov. 10, 1988, 102 Stat. 3682, provided that: “The amendment made by subsection (a) [amending this section] shall apply to taxable years beginning after December 31, 1988.”
+
+Effective Date of 1986 AmendmentAmendment by section 1501(c)(16) of Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title. Pub. L. 99–514, title XVIII, § 1811(b)(1)(B), Oct. 22, 1986, 100 Stat. 2832, provided that: “The amendments made by this subsection [amending this section and section 6050K of this title] shall apply to partnership taxable years beginning after the date of the enactment of this Act [Oct. 22, 1986].”
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.
+
+Returns Required From All Partnerships With United States PartnersPub. L. 97–248, title IV, § 404, Sept. 3, 1982, 96 Stat. 669, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “Except as hereafter provided in regulations prescribed by the Secretary of the Treasury or his delegate, nothing in section 6031 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall be treated as excluding any partnership from the filing requirements of such section for any taxable year if the income tax liability under subtitle A of such Code of any United States person is determined in whole or in part by taking into account (directly or indirectly) partnership items of such partnership for such taxable year.”
+
+Special Rule for Certain International Satellite PartnershipsFor provision that this section is not applicable to certain international satellite partnerships, see section 406 of Pub. L. 97–248, set out as a note under section 6231 of this title.

legal/us/code/title-26/chapter-61/section-6032.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6032"
+description: "Returns of banks with respect to common trust funds"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6032"
+citation: "26 U.S.C. § 6032"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6032"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "29736b7b76fc140eee07ea6993ed6e6ca13792139010cfa7285cd3c393186531"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "400b39508ebfa5735baea16be5ca92f403f2ef5b03031554f481963b8759e0dc"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6032 - Returns of banks with respect to common trust funds
+
+## Text
+
+Every bank (as defined in section 581) maintaining a common trust fund shall make a return for each taxable year, stating specifically, with respect to such fund, the items of gross income and the deductions allowed by subtitle A, and shall include in the return the names and addresses of the participants who would be entitled to share in the taxable income if distributed and the amount of the proportionate share of each participant. The return shall be executed in the same manner as a return made by a corporation pursuant to the requirements of sections 6012 and 6062.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 741.)

legal/us/code/title-26/chapter-61/section-6034.md

@@ -0,0 +1,71 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6034"
+description: "Returns by certain trusts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6034"
+citation: "26 U.S.C. § 6034"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6034"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "fcedd6752ca569ecafd3f8e7e4b86beaa10273676944d5108e084342ae73a8c3"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "6b56a6e5d7ab05670f0cb12016bcf55a3a74fe6e42faedcfee067b3b6356190a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6034 - Returns by certain trusts
+
+## Text
+
+(a) Split-interest trusts Every trust described in section 4947(a)(2) shall furnish such information with respect to the taxable year as the Secretary may by forms or regulations require.
+
+(b) Trusts claiming certain charitable deductions (1) In general Every trust not required to file a return under subsection (a) but claiming a deduction under section 642(c) for the taxable year shall furnish such information with respect to such taxable year as the Secretary may by forms or regulations prescribe, including—
+
+(A) the amount of the deduction taken under section 642(c) within such year,
+
+(B) the amount paid out within such year which represents amounts for which deductions under section 642(c) have been taken in prior years,
+
+(C) the amount for which such deductions have been taken in prior years but which has not been paid out at the beginning of such year,
+
+(D) the amount paid out of principal in the current and prior years for the purposes described in section 642(c),
+
+(E) the total income of the trust within such year and the expenses attributable thereto, and
+
+(F) a balance sheet showing the assets, liabilities, and net worth of the trust as of the beginning of such year.
+
+(2) Exceptions Paragraph (1) shall not apply to a trust for any taxable year if—
+
+(A) all the net income for such year, determined under the applicable principles of the law of trusts, is required to be distributed currently to the beneficiaries, or
+
+(B) the trust is described in section 4947(a)(1).
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 742; Pub. L. 91–172, title I, § 101(j)(32)–(34), Dec. 30, 1969, 83 Stat. 529; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–603, § 1(d)(1), Dec. 28, 1980, 94 Stat. 3504; Pub. L. 99–514, title XV, § 1501(d)(1)(C), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 109–280, title XII, § 1201(b)(1), Aug. 17, 2006, 120 Stat. 1064.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2006—Pub. L. 109–280, which directed the general amendment of section 6034 without specifying the act to be amended, was executed to this section, which is section 6034 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. Prior to amendment, this section consisted of subsecs. (a) to (c) stating a general rule requiring certain trusts to furnish information as the Secretary may by forms and regulations prescribe, allowing for exceptions to the rule, and providing a cross reference relating to penalties for failure to file a return. 1986—Subsec. (c). Pub. L. 99–514 substituted “section 6652(c)” for “section 6652(d)”. 1980—Pub. L. 96–603, § 1(d)(1)(D), substituted “section 4947(a)(2)” for “section 4947(a)” in section catchline. Subsec. (a). Pub. L. 96–603, § 1(d)(1)(A), substituted “section 4947(a)(2)” for “section 4947(a)”. Subsec. (b). Pub. L. 96–603, § 1(d)(1)(B), (C), substituted in heading “Exceptions” for “Exception” and in text inserted provision that this section not apply in the case of a trust described in section 4947(a)(1). 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1969—Subsec. (a). Pub. L. 91–172, § 101(j)(32), (33), inserted, in section catchline and in subsec. (a), reference to trusts described in section 4947(a), and, in par. (1), struck out provisions requiring the separate showing of the amount of deduction paid out, and the amount permanently set aside for charitable, etc., purposes. Subsec. (c). Pub. L. 91–172, § 101(j)(34), added subsec. (c).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2006 AmendmentPub. L. 109–280, title XII, § 1201(c)(2), Aug. 17, 2006, 120 Stat. 1066, provided that: “The amendments made by subsection (b) [amending this section and sections 6104 and 6652 of this title] shall apply to returns for taxable years beginning after December 31, 2006.”
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–603 applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) of Pub. L. 96–603, set out as a note under section 6033 of this title.
+
+Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

legal/us/code/title-26/chapter-61/section-6034a.md

@@ -0,0 +1,97 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6034A"
+description: "Information to beneficiaries of estates and trusts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6034A"
+citation: "26 U.S.C. § 6034A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6034A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "0435b58361bc2d599aeb710f8eb09bf67536d779620bce8faf4257610f6d092f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ccb145e4532a5d0cdf594bafb1647ec42b198cd1e371646ede7ca6fe4777fb95"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6034A - Information to beneficiaries of estates and trusts
+
+## Text
+
+(a) General rule The fiduciary of any estate or trust required to file a return under section 6012(a) for any taxable year shall, on or before the date on which such return was required to be filed, furnish to each beneficiary (or nominee thereof)—
+
+(1) who receives a distribution from such estate or trust with respect to such taxable year, or
+
+(2) to whom any item with respect to such taxable year is allocated,
+
+a statement containing such information required to be shown on such return as the Secretary may prescribe.
+
+(b) Nominee reporting Any person who holds an interest in an estate or trust as a nominee for another person—
+
+(1) shall furnish to the estate or trust, in the manner prescribed by the Secretary, the name and address of such other person, and any other information for the taxable year as the Secretary may by form and regulations prescribe, and
+
+(2) shall furnish in the manner prescribed by the Secretary to such other person the information provided by the estate or trust under subsection (a).
+
+(c) Beneficiary’s return must be consistent with estate or trust return or Secretary notified of inconsistency (1) In general A beneficiary of any estate or trust to which subsection (a) applies shall, on such beneficiary’s return, treat any reported item in a manner which is consistent with the treatment of such item on the applicable entity’s return.
+
+(2) Notification of inconsistent treatment (A) In general In the case of any reported item, if—
+
+(i) (I) the applicable entity has filed a return but the beneficiary’s treatment on such beneficiary’s return is (or may be) inconsistent with the treatment of the item on the applicable entity’s return, or
+
+(II) the applicable entity has not filed a return, and
+
+(ii) the beneficiary files with the Secretary a statement identifying the inconsistency,
+
+paragraph (1) shall not apply to such item.
+
+(B) Beneficiary receiving incorrect information A beneficiary shall be treated as having complied with clause (ii) of subparagraph (A) with respect to a reported item if the beneficiary—
+
+(i) demonstrates to the satisfaction of the Secretary that the treatment of the reported item on the beneficiary’s return is consistent with the treatment of the item on the statement furnished under subsection (a) to the beneficiary by the applicable entity, and
+
+(ii) elects to have this paragraph apply with respect to that item.
+
+(3) Effect of failure to notify In any case—
+
+(A) described in subparagraph (A)(i)(I) of paragraph (2), and
+
+(B) in which the beneficiary does not comply with subparagraph (A)(ii) of paragraph (2),
+
+any adjustment required to make the treatment of the items by such beneficiary consistent with the treatment of the items on the applicable entity’s return shall be treated as arising out of mathematical or clerical errors and assessed according to section 6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to any assessment referred to in the preceding sentence.
+
+(4) Definitions For purposes of this subsection—
+
+(A) Reported item The term “reported item” means any item for which information is required to be furnished under subsection (a).
+
+(B) Applicable entity The term “applicable entity” means the estate or trust of which the taxpayer is the beneficiary.
+
+(5) Addition to tax for failure to comply with section For addition to tax in the case of a beneficiary’s negligence in connection with, or disregard of, the requirements of this section, see part II of subchapter A of chapter 68.
+
+(Added Pub. L. 98–369, div. A, title VII, § 714(q)(1), July 18, 1984, 98 Stat. 965; amended Pub. L. 99–514, title XV, § 1501(c)(15), title XVIII, § 1875(d)(3)(A), Oct. 22, 1986, 100 Stat. 2740, 2896; Pub. L. 105–34, title X, § 1027(a), Aug. 5, 1997, 111 Stat. 925.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1997—Subsec. (c). Pub. L. 105–34 added subsec. (c). 1986—Subsec. (a). Pub. L. 99–514, § 1501(c)(15), in introductory provisions, substituted “required to file a return” for “making the return required to be filed” and “was required to be filed” for “was filed”, and in concluding provisions, substituted “required to be shown on such return” for “shown on such return”. Pub. L. 99–514, § 1875(d)(3)(A)(i), (ii), designated existing provisions as subsec. (a), inserted heading “General rule”, and substituted “each beneficiary (or nominee thereof)” for “each beneficiary” in text. Subsec. (b). Pub. L. 99–514, § 1875(d)(3)(A)(iii), added subsec. (b).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1997 AmendmentPub. L. 105–34, title X, § 1027(c), Aug. 5, 1997, 111 Stat. 926, provided that: “The amendments made by this section [amending this section and section 6048 of this title] shall apply to returns of beneficiaries and owners filed after the date of the enactment of this Act [Aug. 5, 1997].”
+
+Effective Date of 1986 AmendmentAmendment by section 1501(c)(15) of Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title. Pub. L. 99–514, title XVIII, § 1875(d)(3)(B), Oct. 22, 1986, 100 Stat. 2897, provided that: “The amendments made by this paragraph [amending this section] shall apply to taxable years of estates and trusts beginning after the date of the enactment of this Act [Oct. 22, 1986].”
+
+Effective DatePub. L. 98–369, div. A, title VII, § 714(q)(5), July 18, 1984, 98 Stat. 966, provided that: “The amendments made by this subsection [enacting this section and amending sections 6037 and 6678 of this title] shall apply to taxable years beginning after December 31, 1984.”
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

legal/us/code/title-26/chapter-61/section-6035.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6035"
+description: "Basis information to persons acquiring property from decedent"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6035"
+citation: "26 U.S.C. § 6035"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6035"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "033f793f56db6af44cd70a397e9ee30fd000b0573ea5c188a497d30b2023b60f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b60cac5ae3f1aeb2b6752617035f84f2d17944dd10903cb665ab02a7fad56b7c"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6035 - Basis information to persons acquiring property from decedent
+
+## Text
+
+(a) Information with respect to property acquired from decedents (1) In general The executor of any estate required to file a return under section 6018(a) shall furnish to the Secretary and to each person acquiring any interest in property included in the decedent’s gross estate for Federal estate tax purposes a statement identifying the value of each interest in such property as reported on such return and such other information with respect to such interest as the Secretary may prescribe.
+
+(2) Statements by beneficiaries Each person required to file a return under section 6018(b) shall furnish to the Secretary and to each other person who holds a legal or beneficial interest in the property to which such return relates a statement identifying the information described in paragraph (1).
+
+(3) Time for furnishing statement (A) In general Each statement required to be furnished under paragraph (1) or (2) shall be furnished at such time as the Secretary may prescribe, but in no case at a time later than the earlier of—
+
+(i) the date which is 30 days after the date on which the return under section 6018 was required to be filed (including extensions, if any), or
+
+(ii) the date which is 30 days after the date such return is filed.
+
+(B) Adjustments In any case in which there is an adjustment to the information required to be included on a statement filed under paragraph (1) or (2) after such statement has been filed, a supplemental statement under such paragraph shall be filed not later than the date which is 30 days after such adjustment is made.
+
+(b) Regulations The Secretary shall prescribe such regulations as necessary to carry out this section, including regulations relating to—
+
+(1) the application of this section to property with regard to which no estate tax return is required to be filed, and
+
+(2) situations in which the surviving joint tenant or other recipient may have better information than the executor regarding the basis or fair market value of the property.
+
+(Added Pub. L. 114–41, title II, § 2004(b)(1), July 31, 2015, 129 Stat. 455.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 6035, act Aug. 16, 1954, ch. 736, 68A Stat. 743; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 340(a), Sept. 3, 1982, 96 Stat. 633, related to information returns of officers, directors, and shareholders of foreign personal holding companies, prior to repeal by Pub. L. 108–357, title IV, § 413(c)(26), (d)(1), Oct. 22, 2004, 118 Stat. 1509, 1510, applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to property with respect to which an estate tax return is filed after July 31, 2015, see section 2004(d) of Pub. L. 114–41, set out as an Effective Date of 2015 Amendment note under section 1014 of this title.

legal/us/code/title-26/chapter-61/section-6036.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6036"
+description: "Notice of qualification as executor or receiver"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6036"
+citation: "26 U.S.C. § 6036"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6036"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ddb58fc92ab3a086bd7b9fe2fde9a97f9e4dd06bbe3bd8869f4d7772c0952f3f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "dd50f33badb7b0fcdbfc9be7705d5b57dfa21118abc3758460e1047228dfa338"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6036 - Notice of qualification as executor or receiver
+
+## Text
+
+Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary in such manner and at such time as may be required by regulations of the Secretary. The Secretary may by regulation provide such exemptions from the requirements of this section as the Secretary deems proper.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 744; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(i)(6), Dec. 24, 1980, 94 Stat. 3410.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1980—Pub. L. 96–589 substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

legal/us/code/title-26/chapter-61/section-6037.md

@@ -0,0 +1,85 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6037"
+description: "Return of S corporation"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6037"
+citation: "26 U.S.C. § 6037"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6037"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "7643d1e4f9fbeac38bb5bb0ebe075ff8c1eff3b7c0f4af5b1233d5250fa30ed5"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "55bb1f7342f892410c0a9e1b725f69b4678a936d3cd68431ae8b3ee107fa9f9e"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6037 - Return of S corporation
+
+## Text
+
+(a) In general Every S corporation shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowable by subtitle A, the names and addresses of all persons owning stock in the corporation at any time during the taxable year, the number of shares of stock owned by each shareholder at all times during the taxable year, the amount of money and other property distributed by the corporation during the taxable year to each shareholder, the date of each such distribution, each shareholder’s pro rata share of each item of the corporation for the taxable year, and such other information, for the purpose of carrying out the provisions of subchapter S of chapter 1, as the Secretary may by forms and regulations prescribe. Any return filed pursuant to this section shall, for purposes of chapter 66 (relating to limitations), be treated as a return filed by the corporation under section 6012.
+
+(b) Copies to shareholders Each S corporation required to file a return under subsection (a) for any taxable year shall (on or before the day on which the return for such taxable year was filed) furnish to each person who is a shareholder at any time during such taxable year a copy of such information shown on such return as may be required by regulations.
+
+(c) Shareholder’s return must be consistent with corporate return or Secretary notified of inconsistency (1) In general A shareholder of an S corporation shall, on such shareholder’s return, treat a subchapter S item in a manner which is consistent with the treatment of such item on the corporate return.
+
+(2) Notification of inconsistent treatment (A) In general In the case of any subchapter S item, if—
+
+(i) (I) the corporation has filed a return but the shareholder’s treatment on his return is (or may be) inconsistent with the treatment of the item on the corporate return, or
+
+(II) the corporation has not filed a return, and
+
+(ii) the shareholder files with the Secretary a statement identifying the inconsistency,
+
+paragraph (1) shall not apply to such item.
+
+(B) Shareholder receiving incorrect information A shareholder shall be treated as having complied with clause (ii) of subparagraph (A) with respect to a subchapter S item if the shareholder—
+
+(i) demonstrates to the satisfaction of the Secretary that the treatment of the subchapter S item on the shareholder’s return is consistent with the treatment of the item on the schedule furnished to the shareholder by the corporation, and
+
+(ii) elects to have this paragraph apply with respect to that item.
+
+(3) Effect of failure to notify In any case—
+
+(A) described in subparagraph (A)(i)(I) of paragraph (2), and
+
+(B) in which the shareholder does not comply with subparagraph (A)(ii) of paragraph (2),
+
+any adjustment required to make the treatment of the items by such shareholder consistent with the treatment of the items on the corporate return shall be treated as arising out of mathematical or clerical errors and assessed according to section 6213(b)(1). Paragraph (2) of section 6213(b) shall not apply to any assessment referred to in the preceding sentence.
+
+(4) Subchapter S item For purposes of this subsection, the term “subchapter S item” means any item of an S corporation to the extent that regulations prescribed by the Secretary provide that, for purposes of this subtitle, such item is more appropriately determined at the corporation level than at the shareholder level.
+
+(5) Addition to tax for failure to comply with section For addition to tax in the case of a shareholder’s negligence in connection with, or disregard of, the requirements of this section, see part II of subchapter A of chapter 68.
+
+(Added Pub. L. 85–866, title I, § 64(c), Sept. 2, 1958, 72 Stat. 1656; amended Pub. L. 94–455, title XIX, § 1906(a)(3), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834; Pub. L. 97–354, § 5(a)(39)(A), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 98–369, div. A, title VII, § 714(q)(2), July 18, 1984, 98 Stat. 965; Pub. L. 104–188, title I, § 1307(c)(2), Aug. 20, 1996, 110 Stat. 1781.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 6037 was renumbered section 6040 of this title.
+
+Amendments1996—Subsec. (c). Pub. L. 104–188 added subsec. (c). 1984—Pub. L. 98–369 designated existing provisions as subsec. (a) and added subsec. (a) heading and subsec. (b). 1982—Pub. L. 97–354 substituted “S corporation” for “electing small business corporation” in section catchline, substituted “Every S corporation” for “Every electing small business corporation (as defined in section 1371(b))”, and substituted “each shareholder’s pro rata share of each item of the corporation for the taxable year, and such other information” for “and such other information”. 1976—Pub. L. 94–455 substituted “section 1371(b)” for “section 1371(a)(2)” and struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–188 applicable to taxable years beginning after Dec. 31, 1996, see section 1317(a) of Pub. L. 104–188, set out as a note under section 641 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to taxable years beginning after Dec. 31, 1984, see section 714(q)(5) of Pub. L. 98–369, set out as an Effective Date note under section 6034A of this title.
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–354 applicable to taxable years beginning after Dec. 31, 1982, see section 6(a) of Pub. L. 97–354, set out as an Effective Date note under section 1361 of this title.
+
+Effective DateSection applicable only with respect to taxable years beginning after Dec. 31, 1957, see section 64(e) of Pub. L. 85–866, set out as an Effective Date of 1958 Amendment note under section 172 of this title.

legal/us/code/title-26/chapter-61/section-6038a.md

@@ -0,0 +1,157 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6038A"
+description: "Information with respect to certain foreign-owned corporations"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6038A"
+citation: "26 U.S.C. § 6038A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6038A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "a760be5d51fc0a5a0d4c915ab1e43d5f3fe29fbc5822cc3058b0ec45114ee099"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "773fcfc595886eba515cf6f6c3b79da0c331a26e8e082848b253b40fdd7e6bc0"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6038A - Information with respect to certain foreign-owned corporations
+
+## Text
+
+(a) Requirement If, at any time during a taxable year, a corporation (hereinafter in this section referred to as the “reporting corporation”)—
+
+(1) is a domestic corporation, and
+
+(2) is 25-percent foreign-owned,
+
+such corporation shall furnish, at such time and in such manner as the Secretary shall by regulations prescribe, the information described in subsection (b) and such corporation shall maintain (in the location, in the manner, and to the extent prescribed in regulations) such records as may be appropriate to determine the correct treatment of transactions with related parties as the Secretary shall by regulations prescribe (or shall cause another person to so maintain such records).
+
+(b) Required information (1) In general For purposes of subsection (a), the information described in this subsection is such information as the Secretary prescribes by regulations relating to—
+
+(A) the name, principal place of business, nature of business, and country or countries in which organized or resident, of each person which—
+
+(i) is a related party to the reporting corporation, and
+
+(ii) had any transaction with the reporting corporation during its taxable year,
+
+(B) the manner in which the reporting corporation is related to each person referred to in subparagraph (A), and
+
+(C) transactions between the reporting corporation and each foreign person which is a related party to the reporting corporation.
+
+(2) Additional information regarding base erosion payments For purposes of subsection (a) and section 6038C, if the reporting corporation or the foreign corporation to whom section 6038C applies is an applicable taxpayer, the information described in this subsection shall include—
+
+(A) such information as the Secretary determines necessary to determine the base erosion minimum tax amount, base erosion payments, and base erosion tax benefits of the taxpayer for purposes of section 59A for the taxable year, and
+
+(B) such other information as the Secretary determines necessary to carry out such section.
+
+For purposes of this paragraph, any term used in this paragraph which is also used in section 59A shall have the same meaning as when used in such section.
+
+(c) Definitions For purposes of this section—
+
+(1) 25-percent foreign-owned A corporation is 25-percent foreign-owned if at least 25 percent of—
+
+(A) the total voting power of all classes of stock of such corporation entitled to vote, or
+
+(B) the total value of all classes of stock of such corporation,
+
+is owned at any time during the taxable year by 1 foreign person (hereinafter in this section referred to as a “25-percent foreign shareholder”).
+
+(2) Related party The term “related party” means—
+
+(A) any 25-percent foreign shareholder of the reporting corporation,
+
+(B) any person who is related (within the meaning of section 267(b) or 707(b)(1)) to the reporting corporation or to a 25-percent foreign shareholder of the reporting corporation, and
+
+(C) any other person who is related (within the meaning of section 482) to the reporting corporation.
+
+(3) Foreign person The term “foreign person” means any person who is not a United States person. For purposes of the preceding sentence, the term “United States person” has the meaning given to such term by section 7701(a)(30), except that any individual who is a citizen of any possession of the United States (but not otherwise a citizen of the United States) and who is not a resident of the United States shall not be treated as a United States person.
+
+(4) Records The term “records” includes any books, papers, or other data.
+
+(5) Section 318 to apply Section 318 shall apply for purposes of paragraphs (1) and (2), except that—
+
+(A) “10 percent” shall be substituted for “50 percent” in section 318(a)(2)(C), and
+
+(B) subparagraphs (A), (B), and (C) of section 318(a)(3) shall not be applied so as to consider a United States person as owning stock which is owned by a person who is not a United States person.
+
+(d) Penalty for failure to furnish information or maintain records (1) In general If a reporting corporation—
+
+(A) fails to furnish (within the time prescribed by regulations) any information described in subsection (b), or
+
+(B) fails to maintain (or cause another to maintain) records as required by subsection (a),
+
+such corporation shall pay a penalty of $25,000 for each taxable year with respect to which such failure occurs.
+
+(2) Increase in penalty where failure continues after notification If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the reporting corporation, such corporation shall pay a penalty (in addition to the amount required under paragraph (1)) of $25,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period.
+
+(3) Reasonable cause For purposes of this subsection, the time prescribed by regulations to furnish information or maintain records (and the beginning of the 90-day period after notice by the Secretary) shall be treated as not earlier than the last day on which (as shown to the satisfaction of the Secretary) reasonable cause existed for failure to furnish the information or maintain the records.
+
+(e) Enforcement of requests for certain records (1) Agreement to treat corporation as agent The rules of paragraph (3) shall apply to any transaction between the reporting corporation and any related party who is a foreign person unless such related party agrees (in such manner and at such time as the Secretary shall prescribe) to authorize the reporting corporation to act as such related party’s limited agent solely for purposes of applying sections 7602, 7603, and 7604 with respect to any request by the Secretary to examine records or produce testimony related to any such transaction or with respect to any summons by the Secretary for such records or testimony. The appearance of persons or production of records by reason of the reporting corporation being such an agent shall not subject such persons or records to legal process for any purpose other than determining the correct treatment under this title of any transaction between the reporting corporation and such related party.
+
+(2) Rules where information not furnished If—
+
+(A) for purposes of determining the correct treatment under this title of any transaction between the reporting corporation and a related party who is a foreign person, the Secretary issues a summons to such corporation to produce (either directly or as agent for such related party) any records or testimony,
+
+(B) such summons is not quashed in a proceeding begun under paragraph (4) and is not determined to be invalid in a proceeding begun under section 7604(b) to enforce such summons, and
+
+(C) the reporting corporation does not substantially comply in a timely manner with such summons and the Secretary has sent by certified or registered mail a notice to such reporting corporation that such reporting corporation has not so substantially complied,
+
+the Secretary may apply the rules of paragraph (3) with respect to such transaction (whether or not the Secretary begins a proceeding to enforce such summons). If the reporting corporation fails to maintain (or cause another to maintain) records as required by subsection (a), and by reason of that failure, the summons is quashed in a proceeding described in subparagraph (B) or the reporting corporation is not able to provide the records requested in the summons, the Secretary may apply the rules of paragraph (3) with respect to any transaction to which the records relate.
+
+(3) Applicable rules in cases of noncompliance If the rules of this paragraph apply to any transaction—
+
+(A) the amount of the deduction allowed under subtitle A for any amount paid or incurred by the reporting corporation to the related party in connection with such transaction, and
+
+(B) the cost to the reporting corporation of any property acquired in such transaction from the related party (or transferred by such corporation in such transaction to the related party),
+
+shall be the amount determined by the Secretary in the Secretary’s sole discretion from the Secretary’s own knowledge or from such information as the Secretary may obtain through testimony or otherwise.
+
+(4) Judicial proceedings (A) Proceedings to quash Notwithstanding any law or rule of law, any reporting corporation to which the Secretary issues a summons referred to in paragraph (2)(A) shall have the right to begin a proceeding to quash such summons not later than the 90th day after such summons was issued. In any such proceeding, the Secretary may seek to compel compliance with such summons.
+
+(B) Review of secretarial determination of noncompliance Notwithstanding any law or rule of law, any reporting corporation which has been notified by the Secretary that the Secretary has determined that such corporation has not substantially complied with a summons referred to in paragraph (2) shall have the right to begin a proceeding to review such determination not later than the 90th day after the day on which the notice referred to in paragraph (2)(C) was mailed. If such a proceeding is not begun on or before such 90th day, such determination by the Secretary shall be binding and shall not be reviewed by any court.
+
+(C) Jurisdiction The United States district court for the district in which the person (to whom the summons is issued) resides or is found shall have jurisdiction to hear any proceeding brought under subparagraph (A) or (B). Any order or other determination in such a proceeding shall be treated as a final order which may be appealed.
+
+(D) Suspension of statute of limitations If the reporting corporation brings an action under subparagraph (A) or (B), the running of any period of limitations under section 6501 (relating to assessment and collection of tax) or under section 6531 (relating to criminal prosecutions) with respect to any affected taxable year shall be suspended for the period during which such proceeding, and appeals therein, are pending. In no event shall any such period expire before the 90th day after the day on which there is a final determination in such proceeding. For purposes of this subparagraph, the term “affected taxable year” means any taxable year if the determination of the amount of tax imposed for such taxable year is affected by the treatment of the transaction to which the summons relates.
+
+(f) Cross reference For provisions relating to criminal penalties for violation of this section, see section 7203.
+
+(Added Pub. L. 97–248, title III, § 339(a), Sept. 3, 1982, 96 Stat. 632; amended Pub. L. 97–448, title III, § 306(b)(4), Jan. 12, 1983, 96 Stat. 2406; Pub. L. 98–369, div. A, title VII, § 714(l), July 18, 1984, 98 Stat. 963; Pub. L. 99–514, title XII, § 1245(a), (b)(1)–(4), Oct. 22, 1986, 100 Stat. 2581; Pub. L. 101–239, title VII, § 7403(a)–(d), Dec. 19, 1989, 103 Stat. 2358, 2359; Pub. L. 101–508, title XI, §§ 11315(b)(1), 11704(a)(23), Nov. 5, 1990, 104 Stat. 1388–457, 1388–519; Pub. L. 104–188, title I, §§ 1702(c)(5), 1704(f)(5)(B), Aug. 20, 1996, 110 Stat. 1869, 1880; Pub. L. 115–97, title I, § 14401(b), Dec. 22, 2017, 131 Stat. 2232.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2017—Subsec. (b). Pub. L. 115–97, § 14401(b)(1), amended subsec. (b) generally. Prior to amendment, subsec. (b) described information required to be furnished by certain foreign-owned corporations. Subsec. (d)(1), (2). Pub. L. 115–97, § 14401(b)(2), substituted “$25,000” for “$10,000”. 1996—Subsec. (b)(2) to (4). Pub. L. 104–188, § 1704(f)(5)(B), inserted “and” at end of par. (2), substituted a period for “, and” at end of par. (3), and struck out par. (4) which read as follows: “such information as the Secretary may require for purposes of carrying out the provisions of section 453C.” Subsec. (e)(4)(D). Pub. L. 104–188, § 1702(c)(5), substituted “any affected taxable year” for “any transaction to which the summons relates” and inserted at end “For purposes of this subparagraph, the term ‘affected taxable year’ means any taxable year if the determination of the amount of tax imposed for such taxable year is affected by the treatment of the transaction to which the summons relates.” 1990—Subsec. (a)(1). Pub. L. 101–508, § 11315(b)(1), struck out “or is a foreign corporation engaged in trade or business within the United States” after “corporation”. Subsec. (c)(3) to (6). Pub. L. 101–508, § 11704(a)(23), redesignated pars. (4) to (6) as (3) to (5), respectively. 1989—Subsec. (a). Pub. L. 101–239, § 7403(b), inserted before period at end “and such corporation shall maintain (in the location, in the manner, and to the extent prescribed in regulations) such records as may be appropriate to determine the correct treatment of transactions with related parties as the Secretary shall by regulations prescribe (or shall cause another person to so maintain such records)”. Subsec. (a)(2). Pub. L. 101–239, § 7403(a)(1), amended par. (2) generally, substituting “is 25-percent foreign-owned,” for “is controlled by a foreign person,”. Subsec. (c). Pub. L. 101–239, § 7403(a)(2), amended subsec. (c) generally, substituting pars. (1) to (6) for former pars. (1) to (3) defining “control”, “related party”, and “foreign person”. Subsec. (d). Pub. L. 101–239, § 7403(c), inserted “or maintain records” after “information” in heading and amended text generally, making changes in substance and structure of pars. (1) to (3). Subsecs. (e), (f). Pub. L. 101–239, § 7403(d), added subsec. (e) and redesignated former subsec. (e) as (f). 1986—Subsec. (b)(1). Pub. L. 99–514, § 1245(a), substituted “each person” for “each corporation” in introductory provisions and amended subpar. (A) generally, substituting “related party to the reporting corporation” for “member of the same controlled group as the reporting corporation”. Subsec. (b)(2). Pub. L. 99–514, § 1245(b)(1), substituted “each person” for “each corporation”. Subsec. (b)(3). Pub. L. 99–514, § 1245(b)(2), (3), amended par. (3) generally, substituting “foreign person which is a related party to the reporting corporation, and” for “foreign corporation which is a member of the same controlled group as the reporting corporation.” Subsec. (b)(4). Pub. L. 99–514, § 1245(b)(3), added par. (4). Subsec. (c)(2). Pub. L. 99–514, § 1245(b)(4), amended par. (2) generally. Prior to amendment, par. (2), controlled group, read as follows: “The term ‘controlled group’ means any controlled group of corporations within the meaning of section 1563(a); except that— “(A) ‘at least 50 percent’ shall be substituted— “(i) for ‘at least 80 percent’ each place it appears in section 1563(a)(1), and “(ii) for ‘more than 50 percent’ each place it appears in section 1563(a)(2)(B), and “(B) the determination shall be made without regard to subsections (a)(4), (b)(2)(C), and (e)(3)(C) of section 1563.” 1984—Subsec. (c)(1). Pub. L. 98–369 substituted section “6038(e)(1)” for “6038(d)(1)”. 1983—Subsec. (c)(2)(B). Pub. L. 97–448 inserted “, (b)(2)(C),” after “(a)(4)”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2017 AmendmentAmendment by Pub. L. 115–97 applicable to base erosion payments (as defined in section 59A(d) of this title) paid or accrued in taxable years beginning after Dec. 31, 2017, see section 14401(e) of Pub. L. 115–97, set out as a note under section 26 of this title.
+
+Effective Date of 1996 AmendmentAmendment by section 1702(c)(5) of Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.
+
+Effective Date of 1990 AmendmentPub. L. 101–508, title XI, § 11315(c), Nov. 5, 1990, 104 Stat. 1388–457, provided that: “The amendments made by this section [enacting section 6038C of this title and amending this section] shall apply to—“(1) any requirement to furnish information under section 6038C(a) of the Internal Revenue Code of 1986 (as added by this section) if the time for furnishing such information under such section is after the date of the enactment of this Act [Nov. 5, 1990], “(2) any requirement under such section 6038C(a) to maintain records which were in existence on or after March 20, 1990, “(3) any requirement to authorize a corporation to act as a limited agent under section 6038C(d)(1) of such Code (as so added) if the time for authorizing such action is after the date of the enactment of this Act, and “(4) any summons issued after such date of enactment, without regard to when the taxable year (to which the information, records, authorization, or summons relates) began.”
+
+Effective Date of 1989 AmendmentPub. L. 101–239, title VII, § 7403(e), Dec. 19, 1989, 103 Stat. 2361, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after July 10, 1989.”
+
+Effective Date of 1986 AmendmentPub. L. 99–514, title XII, § 1245(c), Oct. 22, 1986, 100 Stat. 2581, provided that: “The amendments made by this section [amending this section and section 6038 of this title] shall apply to taxable years beginning after December 31, 1986.”
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.
+
+Effective Date of 1983 AmendmentAmendment by Pub. L. 97–448 effective as if included in the provisions of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 311(d) of Pub. L. 97–448, set out as a note under section 31 of this title.
+
+Effective DatePub. L. 97–248, title III, § 339(c), Sept. 3, 1982, 96 Stat. 633, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after December 31, 1982.”
+
+Applicability of 1989 AmendmentPub. L. 101–508, title XI, § 11314, Nov. 5, 1990, 104 Stat. 1388–455, provided that: “(a) General Rule.—The amendments made by section 7403 of the Revenue Reconciliation Act of 1989 [Pub. L. 101–239, amending this section] shall apply to—“(1) any requirement to furnish information under section 6038A(a) of the Internal Revenue Code of 1986 (as amended by such section 7403) if the time for furnishing such information under such section is after the date of the enactment of this Act [Nov. 5, 1990], “(2) any requirement under such section 6038A(a) to maintain records which were in existence on or after March 20, 1990, “(3) any requirement to authorize a corporation to act as a limited agent under section 6038A(e)(1) of such Code (as so amended) if the time for authorizing such action is after the date of the enactment of this Act, and “(4) any summons issued after such date of enactment, without regard to when the taxable year (to which the information, records, authorization, or summons relates) began. Such amendments shall also apply in any case to which they would apply without regard to this section. “(b) Continuation of Old Failures.—In the case of any failure with respect to a taxable year beginning on or before July 10, 1989, which first occurs on or before the date of the enactment of this Act [Nov. 5, 1990] but which continues after such date of enactment, section 6038A(d)(2) of the Internal Revenue Code of 1986 (as amended by subsection (c) of such section 7403) shall apply for purposes of determining the amount of the penalty imposed for 30-day periods referred to in such section 6038A(d)(2) which begin after the date of the enactment of this Act.”

legal/us/code/title-26/chapter-61/section-6038b.md

@@ -0,0 +1,79 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6038B"
+description: "Notice of certain transfers to foreign persons"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6038B"
+citation: "26 U.S.C. § 6038B"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6038B"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "cd2a6b09703324a521c8df6898243af6214d28898770bbfae3ba18eafa9760ee"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "97889c6189a680bcd3dc8dbe53d181de8cd7794bf75275729bd7b2c9f63d7020"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6038B - Notice of certain transfers to foreign persons
+
+## Text
+
+(a) In general Each United States person who—
+
+(1) transfers property to—
+
+(A) a foreign corporation in an exchange described in section 332, 351, 354, 355, 356, or 361, or
+
+(B) a foreign partnership in a contribution described in section 721 or in any other contribution described in regulations prescribed by the Secretary, or
+
+(2) makes a distribution described in section 336 to a person who is not a United States person,
+
+shall furnish to the Secretary, at such time and in such manner as the Secretary shall by regulations prescribe, such information with respect to such exchange or distribution as the Secretary may require in such regulations.
+
+(b) Exceptions for certain transfers to foreign partnerships; special rule (1) Exceptions Subsection (a)(1)(B) shall apply to a transfer by a United States person to a foreign partnership only if—
+
+(A) the United States person holds (immediately after the transfer) directly or indirectly at least a 10-percent interest (as defined in section 6046A(d)) in the partnership, or
+
+(B) the value of the property transferred (when added to the value of the property transferred by such person or any related person to such partnership or a related partnership during the 12-month period ending on the date of the transfer) exceeds $100,000.
+
+For purposes of the preceding sentence, the value of any transferred property is its fair market value at the time of its transfer.
+
+(2) Special rule If by reason of an adjustment under section 482 or otherwise, a contribution described in subsection (a)(1) is deemed to have been made, such contribution shall be treated for purposes of this section as having been made not earlier than the date specified by the Secretary.
+
+(c) Penalty for failure to furnish information (1) In general If any United States person fails to furnish the information described in subsection (a) at the time and in the manner required by regulations, such person shall pay a penalty equal to 10 percent of the fair market value of the property at the time of the exchange (and, in the case of a contribution described in subsection (a)(1)(B), such person shall recognize gain as if the contributed property had been sold for such value at the time of such contribution).
+
+(2) Reasonable cause exception Paragraph (1) shall not apply to any failure if the United States person shows such failure is due to reasonable cause and not to willful neglect.
+
+(3) Limit on penalty The penalty under paragraph (1) with respect to any exchange shall not exceed $100,000 unless the failure with respect to such exchange was due to intentional disregard.
+
+(Added Pub. L. 98–369, div. A, title I, § 131(d)(1), July 18, 1984, 98 Stat. 664; amended Pub. L. 105–34, title XI, § 1144(a)–(c), Aug. 5, 1997, 111 Stat. 984, 985; Pub. L. 105–206, title VI, § 6011(g), July 22, 1998, 112 Stat. 818; Pub. L. 109–135, title IV, § 409(c), Dec. 21, 2005, 119 Stat. 2636.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2005—Subsec. (a)(1)(B). Pub. L. 109–135 inserted “or” at end. 1998—Subsec. (c). Pub. L. 105–206, § 6011(g), made technical amendment to directory language of Pub. L. 105–206, § 1144(c). See 1997 Amendment note below. 1997—Subsec. (a)(1). Pub. L. 105–34, § 1144(a), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “transfers property to a foreign corporation in an exchange described in section 332, 351, 354, 355, 356, or 361, or”. Subsec. (b). Pub. L. 105–34, § 1144(b), added subsec. (b). Former subsec. (b) redesignated (c). Subsec. (c). Pub. L. 105–34, § 1144(c), as amended by Pub. L. 105–206, § 6011(g), substituted “equal to 10 percent of the fair market value of the property at the time of the exchange (and, in the case of a contribution described in subsection (a)(1)(B), such person shall recognize gain as if the contributed property had been sold for such value at the time of such contribution)” for “equal to 25 percent of the amount of the gain realized on the exchange” in par. (1) and added par. (3). Pub. L. 105–34, § 1144(b), redesignated subsec. (b) as (c).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2005 AmendmentAmendment by Pub. L. 109–135 effective as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 409(d) of Pub. L. 109–135, set out as a note under section 961 of this title.
+
+Effective Date of 1998 AmendmentAmendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.
+
+Effective Date of 1997 AmendmentPub. L. 105–34, title XI, § 1144(d)(1), Aug. 5, 1997, 111 Stat. 985, provided that: “The amendments made by this section [amending this section] shall apply to transfers made after the date of the enactment of this Act [Aug. 5, 1997].”
+
+Effective DateSection applicable to transfers or exchanges after Dec. 31, 1984, in taxable years ending after such date, with special rules for certain transfers and ruling requests before Mar. 1, 1984, see section 131(g) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 367 of this title.
+
+Election of Retroactive EffectPub. L. 105–34, title XI, § 1144(d)(2), Aug. 5, 1997, 111 Stat. 985, provided that: “Section 1494(c) of the Internal Revenue Code of 1986 shall not apply to any transfer after August 20, 1996, if all applicable reporting requirements under section 6038B of such Code (as amended by this section) are satisfied. The Secretary of the Treasury or his delegate may prescribe simplified reporting requirements under the preceding sentence.”

legal/us/code/title-26/chapter-61/section-6038c.md

@@ -0,0 +1,77 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6038C"
+description: "Information with respect to foreign corporations engaged in U.S. business"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6038C"
+citation: "26 U.S.C. § 6038C"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6038C"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "28717c590b5d6736a5e89e807079c1f70d999ce2ff59070f708d4ba1ea4b2a8b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b213d6b136b4bf11bb52e7c1997b6f92bbd7fb78a54ca881d21d69393e6a3759"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6038C - Information with respect to foreign corporations engaged in U.S. business
+
+## Text
+
+(a) Requirement If a foreign corporation (hereinafter in this section referred to as the “reporting corporation”) is engaged in a trade or business within the United States at any time during a taxable year—
+
+(1) such corporation shall furnish (at such time and in such manner as the Secretary shall by regulations prescribe) the information described in subsection (b), and
+
+(2) such corporation shall maintain (at the location, in the manner, and to the extent prescribed in regulations) such records as may be appropriate to determine the liability of such corporation for tax under this title as the Secretary shall by regulations prescribe (or shall cause another person to so maintain such records).
+
+(b) Required information For purposes of subsection (a), the information described in this subsection is—
+
+(1) the information described in section 6038A(b), and
+
+(2) such other information as the Secretary may prescribe by regulations relating to any item not directly connected with a transaction for which information is required under paragraph (1).
+
+(c) Penalty for failure to furnish information or maintain records The provisions of subsection (d) of section 6038A shall apply to—
+
+(1) any failure to furnish (within the time prescribed by regulations) any information described in subsection (b), and
+
+(2) any failure to maintain (or cause another to maintain) records as required by subsection (a),
+
+in the same manner as if such failure were a failure to comply with the provisions of section 6038A.
+
+(d) Enforcement of requests for certain records (1) Agreement to treat corporation as agent The rules of paragraph (3) shall apply to any transaction between the reporting corporation and any related party who is a foreign person unless such related party agrees (in such manner and at such time as the Secretary shall prescribe) to authorize the reporting corporation to act as such related party’s limited agent solely for purposes of applying sections 7602, 7603, and 7604 with respect to any request by the Secretary to examine records or produce testimony related to any such transaction or with respect to any summons by the Secretary for such records or testimony. The appearance of persons or production of records by reason of the reporting corporation being such an agent shall not subject such persons or records to legal process for any purpose other than determining the correct treatment under this title of any transaction between the reporting corporation and such related party.
+
+(2) Rules where information not furnished If—
+
+(A) for purposes of determining the amount of the reporting corporation’s liability for tax under this title, the Secretary issues a summons to such corporation to produce (either directly or as an agent for a related party who is a foreign person) any records or testimony,
+
+(B) such summons is not quashed in a proceeding begun under paragraph (4) of section 6038A(e) (as made applicable by paragraph (4) of this subsection) and is not determined to be invalid in a proceeding begun under section 7604(b) to enforce such summons, and
+
+(C) the reporting corporation does not substantially comply in a timely manner with such summons and the Secretary has sent by certified or registered mail a notice to such reporting corporation that such reporting corporation has not so substantially complied,
+
+the Secretary may apply the rules of paragraph (3) with respect to any transaction or item to which such summons relates (whether or not the Secretary begins a proceeding to enforce such summons). If the reporting corporation fails to maintain (or cause another to maintain) records as required by subsection (a), and by reason of that failure, the summons is quashed in a proceeding described in subparagraph (B) or the reporting corporation is not able to provide the records requested in the summons, the Secretary may apply the rules of paragraph (3) with respect to any transaction or item to which the records relate.
+
+(3) Applicable rules If the rules of this paragraph apply to any transaction or item, the treatment of such transaction (or the amount and treatment of any such item) shall be determined by the Secretary in the Secretary’s sole discretion from the Secretary’s own knowledge or from such information as the Secretary may obtain through testimony or otherwise.
+
+(4) Judicial proceedings The provisions of section 6038A(e)(4) shall apply with respect to any summons referred to in paragraph (2)(A); except that subparagraph (D) of such section shall be applied by substituting “transaction or item” for “transaction”.
+
+(e) Definitions For purposes of this section, the terms “related party”, “foreign person”, and “records” have the respective meanings given to such terms by section 6038A(c).
+
+(Added Pub. L. 101–508, title XI, § 11315(a), Nov. 5, 1990, 104 Stat. 1388–456.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to (1) any requirement to furnish information under this section if the time for furnishing such information is after Nov. 5, 1990, (2) any requirement under subsec. (a) of this section to maintain records which were in existence on or after Mar. 20, 1990, (3) any requirement to authorize a corporation to act as a limited agent under subsec. (d)(1) of this section if the time for authorizing such action is after Nov. 5, 1990, and (4) any summons issued after Nov. 5, 1990, without regard to when the taxable year (to which the information, records, authorization, or summons relates) began, see section 11315(c) of Pub. L. 101–508, set out as an Effective Date of 1990 Amendment note under section 6038A of this title.

legal/us/code/title-26/chapter-61/section-6038d.md

@@ -0,0 +1,91 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6038D"
+description: "Information with respect to foreign financial assets"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6038D"
+citation: "26 U.S.C. § 6038D"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6038D"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f86a2875f99fdf6ae01ca169c9895a43aab5ff2717c093463b6d9a5883cfced0"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "42413ee2124d41c3282de52306e3c687a570a34669aa8da9033a23477f7131d5"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6038D - Information with respect to foreign financial assets
+
+## Text
+
+(a) In general Any individual who, during any taxable year, holds any interest in a specified foreign financial asset shall attach to such person’s return of tax imposed by subtitle A for such taxable year the information described in subsection (c) with respect to each such asset if the aggregate value of all such assets exceeds $50,000 (or such higher dollar amount as the Secretary may prescribe).
+
+(b) Specified foreign financial assets For purposes of this section, the term “specified foreign financial asset” means—
+
+(1) any financial account (as defined in section 1471(d)(2)) maintained by a foreign financial institution (as defined in section 1471(d)(4)), and
+
+(2) any of the following assets which are not held in an account maintained by a financial institution (as defined in section 1471(d)(5))—
+
+(A) any stock or security issued by a person other than a United States person,
+
+(B) any financial instrument or contract held for investment that has an issuer or counterparty which is other than a United States person, and
+
+(C) any interest in a foreign entity (as defined in section 1473).
+
+(c) Required information The information described in this subsection with respect to any asset is:
+
+(1) In the case of any account, the name and address of the financial institution in which such account is maintained and the number of such account.
+
+(2) In the case of any stock or security, the name and address of the issuer and such information as is necessary to identify the class or issue of which such stock or security is a part.
+
+(3) In the case of any other instrument, contract, or interest—
+
+(A) such information as is necessary to identify such instrument, contract, or interest, and
+
+(B) the names and addresses of all issuers and counterparties with respect to such instrument, contract, or interest.
+
+(4) The maximum value of the asset during the taxable year.
+
+(d) Penalty for failure to disclose (1) In general If any individual fails to furnish the information described in subsection (c) with respect to any taxable year at the time and in the manner described in subsection (a), such person shall pay a penalty of $10,000.
+
+(2) Increase in penalty where failure continues after notification If any failure described in paragraph (1) continues for more than 90 days after the day on which the Secretary mails notice of such failure to the individual, such individual shall pay a penalty (in addition to the penalties under paragraph (1)) of $10,000 for each 30-day period (or fraction thereof) during which such failure continues after the expiration of such 90-day period. The penalty imposed under this paragraph with respect to any failure shall not exceed $50,000.
+
+(e) Presumption that value of specified foreign financial assets exceeds dollar threshold If—
+
+(1) the Secretary determines that an individual has an interest in one or more specified foreign financial assets, and
+
+(2) such individual does not provide sufficient information to demonstrate the aggregate value of such assets,
+
+then the aggregate value of such assets shall be treated as being in excess of $50,000 (or such higher dollar amount as the Secretary prescribes for purposes of subsection (a)) for purposes of assessing the penalties imposed under this section.
+
+(f) Application to certain entities To the extent provided by the Secretary in regulations or other guidance, the provisions of this section shall apply to any domestic entity which is formed or availed of for purposes of holding, directly or indirectly, specified foreign financial assets, in the same manner as if such entity were an individual.
+
+(g) Reasonable cause exception No penalty shall be imposed by this section on any failure which is shown to be due to reasonable cause and not due to willful neglect. The fact that a foreign jurisdiction would impose a civil or criminal penalty on the taxpayer (or any other person) for disclosing the required information is not reasonable cause.
+
+(h) Regulations The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance which provide appropriate exceptions from the application of this section in the case of—
+
+(1) classes of assets identified by the Secretary, including any assets with respect to which the Secretary determines that disclosure under this section would be duplicative of other disclosures,
+
+(2) nonresident aliens, and
+
+(3) bona fide residents of any possession of the United States.
+
+(Added Pub. L. 111–147, title V, § 511(a), Mar. 18, 2010, 124 Stat. 109.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 111–147, title V, § 511(c), Mar. 18, 2010, 124 Stat. 110, provided that: “The amendments made by this section [enacting this section] shall apply to taxable years beginning after the date of the enactment of this Act [Mar. 18, 2010].”

legal/us/code/title-26/chapter-61/section-6038e.md

@@ -0,0 +1,41 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6038E"
+description: "Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6038E"
+citation: "26 U.S.C. § 6038E"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6038E"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "bba27226105a183bb90fc214da47c130b47dee10cf7f253ba3c5b19673797c8b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "52ad906b1f1730ef706b150998d1a1b2b58e2cd361451f4a5e4fff3c7e794025"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6038E - Information with respect to assignment of lower rates or refunds by foreign producers of beer, wine, and distilled spirits
+
+## Text
+
+Any foreign producer that elects to make an assignment described in section 5001(c), 5041(c), or 5051(a) shall provide such information, at such time and in such manner, as the Secretary may prescribe in order to make such assignment, including information about the controlled group structure of such foreign producer.
+
+(Added Pub. L. 116–260, div. EE, title I, § 107(d)(1), Dec. 27, 2020, 134 Stat. 3048.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 116–260, div. EE, title I, § 107(d)(3), Dec. 27, 2020, 134 Stat. 3048, provided that: “The amendments made by this subsection [enacting ths section] shall apply to elections to make an assignment under section 5001(c), 5041(c), or 5051(a) of the Internal Revenue Code of 1986 after December 31, 2020.”

legal/us/code/title-26/chapter-61/section-6039.md

@@ -0,0 +1,77 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039"
+description: "Returns required in connection with certain options"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039"
+citation: "26 U.S.C. § 6039"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f3d0c20c1a74549f95a06e6ac5569a19315a5c9267a6c4efde50691b55f10b06"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "7012c5400de3645e1695ddaf8abb27e590fae81065a3c3159059b6f21c76be33"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039 - Returns required in connection with certain options
+
+## Text
+
+(a) Requirement of reporting Every corporation—
+
+(1) which in any calendar year transfers to any person a share of stock pursuant to such person’s exercise of an incentive stock option, or
+
+(2) which in any calendar year records (or has by its agent recorded) a transfer of the legal title of a share of stock acquired by the transferor pursuant to his exercise of an option described in section 423(c) (relating to special rule where option price is between 85 percent and 100 percent of value of stock),
+
+shall, for such calendar year, make a return at such time and in such manner, and setting forth such information, as the Secretary may by regulations prescribe.
+
+(b) Statements to be furnished to persons with respect to whom information is reported Every corporation making a return under subsection (a) shall furnish to each person whose name is set forth in such return a written statement setting forth such information as the Secretary may by regulations prescribe. The written statement required under the preceding sentence shall be furnished to such person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
+
+(c) Special rules For purposes of this section—
+
+(1) Treatment by employer to be determinative Any option which the corporation treats as an incentive stock option or an option granted under an employee stock purchase plan shall be deemed to be such an option.
+
+(2) Subsection (a)(2) applies only to first transfer described therein A statement is required by reason of a transfer described in subsection (a)(2) of a share only with respect to the first transfer of such share by the person who exercised the option.
+
+(3) Identification of stock Any corporation which transfers any share of stock pursuant to the exercise of any option described in subsection (a)(2) shall identify such stock in a manner adequate to carry out the purposes of this section.
+
+(d) Cross references For definition of—
+
+(1) the term “incentive stock option”, see section 422(b), and
+
+(2) the term “employee stock purchase plan”, see section 423(b).
+
+(Added Pub. L. 88–272, title II, § 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–167, § 7(a), Dec. 29, 1979, 93 Stat. 1276; Pub. L. 97–34, title II, § 251(b)(5), Aug. 13, 1981, 95 Stat. 259; Pub. L. 101–508, title XI, § 11801(c)(9)(J), Nov. 5, 1990, 104 Stat. 1388–526; Pub. L. 105–206, title VI, § 6023(20), July 22, 1998, 112 Stat. 825; Pub. L. 109–432, div. A, title IV, § 403(a), (b), (c)(3), (4), Dec. 20, 2006, 120 Stat. 2954, 2955; Pub. L. 115–141, div. U, title IV, § 401(a)(259), Mar. 23, 2018, 132 Stat. 1196.)
+
+## Notes
+
+Editorial Notes
+
+Prior ProvisionsA prior section 6039 was renumbered section 6040 of this title.
+
+Amendments2018—Subsec. (d)(2). Pub. L. 115–141 amended par. (2) generally. Prior to amendment, par. (2) read as follows: “the term ‘employee stock purchase plan’ see section 423(b).” 2006—Pub. L. 109–432, § 403(c)(3), substituted “Returns” for “Information” in section catchline. Subsec. (a). Pub. L. 109–432, § 403(a), (c)(4), substituted “Requirement of reporting” for “Furnishing of information” in heading and amended concluding provisions generally. Prior to amendment, concluding provisions read as follows: “shall (on or before January 31 of the following calendar year) furnish to such person a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe.” Subsecs. (b) to (d). Pub. L. 109–432, § 403(b), added subsec. (b) and redesignated former subsecs. (b) and (c) as (c) and (d), respectively. 1998—Subsec. (a)(1). Pub. L. 105–206 inserted “to any person” after “transfers”. 1990—Subsec. (a)(1), (2). Pub. L. 101–508, § 11801(c)(9)(J)(i), added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows: “(1) which in any calendar year transfers a share of stock to any person pursuant to such person’s exercise of a qualified stock option, an incentive stock option, or a restricted stock option, or “(2) which in any calendar year records (or has by its agent recorded) a transfer of the legal title of a share of stock— “(A) acquired by the transfer or pursuant to his exercise of an option described in section 423(c) (relating to special rule where option price is between 85 percent and 100 percent of value of stock), or “(B) acquired by the transferor pursuant to his exercise of a restricted stock option described in section 424(c)(1) (relating to options under which option price is between 85 percent and 95 percent of value of stock),”. Subsec. (b)(1). Pub. L. 101–508, § 11801(c)(9)(J)(ii), substituted “an incentive stock option or an” for “a qualified stock option, incentive stock option, a restricted stock option, or an”. Subsec. (c). Pub. L. 101–508, § 11801(c)(9)(J)(iii), amended subsec. (c) generally, striking out references for definitions of “qualified stock option” and “restricted stock option”. 1981—Subsec. (a)(1). Pub. L. 97–34, § 251(b)(5)(A), inserted “, an incentive stock option,” after “qualified stock option”. Subsec. (b)(1). Pub. L. 97–34, § 251(b)(5)(B), inserted “incentive stock option,” after “qualified stock option,”. Subsec. (c)(4). Pub. L. 97–34, § 251(b)(5)(C), added par. (4). 1979—Subsec. (a). Pub. L. 96–167 substituted “Furnishing of information” for “Requirement of reporting” in heading, and in closing par. substituted provisions relating to the furnishing, on or before Jan. 31 of the following calendar year, a written statement in such manner and setting forth such information, as prescribed by regulation for provisions prescribing the making of a return at such time and in such manner as prescribed by regulation, determining qualified stock options, restricted stock options or options granted under an employee stock purchase plan to be options under the provisions of this section, and restricting the necessity of a return only to the first transfer of such share. Subsec. (b). Pub. L. 96–167 added subsec. (b). Former subsec. (b), requiring every corporation making a return to furnish each person named in the return a written statement setting forth such information as prescribed by regulation, and requiring such statement to be furnished before January 31 of the year following the calendar year for which the return was made, was struck out. Subsec. (c). Pub. L. 96–167 redesignated subsec. (d) as (c). Former subsec. (c), requiring any corporation transferring any share of stock pursuant to the exercise of an option described in subsec. (a)(2) to identify such stock, was struck out. Subsec. (d). Pub. L. 96–167 redesignated subsec. (d) as (c). 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2006 AmendmentPub. L. 109–432, div. A, title IV, § 403(d), Dec. 20, 2006, 120 Stat. 2955, provided that: “The amendments made by this section [amending this section and section 6724 of this title] shall apply to calendar years beginning after the date of the enactment of this Act [Dec. 20, 2006].”
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable with respect to options granted on or after Jan. 1, 1976, and exercised on or after Jan. 1, 1981, or outstanding on Jan. 1, 1981, or granted on or after Jan. 1, 1976, and outstanding Aug. 13, 1981, see section 251(c) of Pub. L. 97–34, set out as an Effective Date note under section 422 of this title.
+
+Effective Date of 1979 AmendmentAmendment by Pub. L. 96–167 applicable with respect to calendar years beginning after 1979, see section 7(c) of Pub. L. 96–167, set out as a note under section 6652 of this title.
+
+Effective DateSection applicable to stock transferred pursuant to options exercised on or after Jan. 1, 1964, See section 221(e) of Pub. L. 88–272, set out as an Effective Date of 1964 Amendment note under section 421 of this title.
+
+Savings ProvisionFor provisions that nothing in amendment by Pub. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101–508, set out as a note under section 45K of this title.

legal/us/code/title-26/chapter-61/section-6039a.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039A"
+description: "Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039A"
+citation: "26 U.S.C. § 6039A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "cb9e3653dbf73ae79cae13c83e1589b017b085a7485d62c4ac8afdd24a6bbe8a"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9b18aea1cdd699ecdfa5903d479901bb25f3b529b4324692521eb946b15a772a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039A - Repealed. Pub. L. 96–223, title IV, § 401(a), Apr. 2, 1980, 94 Stat. 299]
+
+## Notes
+
+Section, added Pub. L. 94–455, title XX, § 2005(d)(1), Oct. 4, 1976, 90 Stat. 1877, related to information regarding carryover basis property acquired from a decedent. Repeal was achieved by repealing section 2005(d)(1) of Pub. L. 94–455 and the amendments made by that section.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of Repeal and Revival of Prior LawRepeal applicable in respect of decedents dying after Dec. 31, 1976, and, except for certain elections, this title to be applied and administered as if this section had not been enacted, see section 401(b), (e) of Pub. L. 96–223, set out as an Effective Date of 1980 Amendment and Revival of Prior Law note under section 1023 of this title.

legal/us/code/title-26/chapter-61/section-6039b.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039B"
+description: "Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039B"
+citation: "26 U.S.C. § 6039B"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039B"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "70a34781a921138702030a344bb9241a23e125d84d1ac9494213b4ed2e47cdd3"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ca15ea34e6d1d4789d008099e35724870f794c6b16b97250713f5683e38077f3"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039B - Repealed. Pub. L. 99–514, title XIII, § 1303(b)(5), Oct. 22, 1986, 100 Stat. 2658]
+
+## Notes
+
+Section, added Pub. L. 95–600, title VI, § 601(b)(4), Nov. 6, 1978, 92 Stat. 2896; amended Pub. L. 96–595, § 3(b), Dec. 24, 1980, 94 Stat. 3466, related to returns of general stock ownership corporations.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal effective Oct. 22, 1986, see section 1311(f) of Pub. L. 99–514, as amended, set out as an Effective Date; Transitional Rules note under section 141 of this title.

legal/us/code/title-26/chapter-61/section-6039c.md

@@ -0,0 +1,83 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039C"
+description: "Returns with respect to foreign persons holding direct investments in United States real property interests"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039C"
+citation: "26 U.S.C. § 6039C"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039C"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "421dc89779e8abd894313e5ab97995c97c17d7e8ccd6ac721b07310ad0fb336f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "8ba94842f492d3a1cfcfcc0c2a07b362cac40b62a62ba2d41b231b9567170a0a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039C - Returns with respect to foreign persons holding direct investments in United States real property interests
+
+## Text
+
+(a) General rule To the extent provided in regulations, any foreign person holding direct investments in United States real property interests for the calendar year shall make a return setting forth—
+
+(1) the name and address of such person,
+
+(2) a description of all United States real property interests held by such person at any time during the calendar year, and
+
+(3) such other information as the Secretary may by regulations prescribe.
+
+(b) Definition of foreign persons holding direct investments in United States real property interests For purposes of this section, a foreign person shall be treated as holding direct investments in United States real property interests during any calendar year if—
+
+(1) such person did not engage in a trade or business in the United States at any time during such calendar year, and
+
+(2) the fair market value of the United States real property interests held directly by such person at any time during such year equals or exceeds $50,000.
+
+(c) Definitions and special rules For purposes of this section—
+
+(1) United States real property interest The term “United States real property interest” has the meaning given to such term by section 897(c).
+
+(2) Foreign person The term “foreign person” means any person who is not a United States person.
+
+(3) Attribution of ownership For purposes of subsection (b)(2)—
+
+(A) Interests held by partnerships, etc. United States real property interests held by a partnership, trust, or estate shall be treated as owned proportionately by its partners or beneficiaries.
+
+(B) Interests held by family members United States real property interests held by the spouse or any minor child of an individual shall be treated as owned by such individual.
+
+(4) Time and manner of filing return All returns required to be made under this section shall be made at such time and in such manner as the Secretary shall by regulations prescribe.
+
+(d) Special rule for United States interest and Virgin Islands interest A nonresident alien individual or foreign corporation subject to tax under section 897(a) (and any person required to withhold tax under section 1445) shall pay any tax and file any return required by this title—
+
+(1) to the United States, in the case of any interest in real property located in the United States and an interest (other than an interest solely as a creditor) in a domestic corporation (with respect to the United States) described in section 897(c)(1)(A)(ii), and
+
+(2) to the Virgin Islands, in the case of any interest in real property located in the Virgin Islands and an interest (other than an interest solely as a creditor) in a domestic corporation (with respect to the Virgin Islands) described in section 897(c)(1)(A)(ii).
+
+(Added Pub. L. 96–499, title XI, § 1123(a), Dec. 5, 1980, 94 Stat. 2687; amended Pub. L. 97–34, title VIII, § 831(a)(3), (e), Aug. 13, 1981, 95 Stat. 352, 354; Pub. L. 98–369, div. A, title I, § 129(b)(1), July 18, 1984, 98 Stat. 659; Pub. L. 99–514, title XVIII, § 1810(f)(7), Oct. 22, 1986, 100 Stat. 2828.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1986—Subsec. (d). Pub. L. 99–514 inserted “(and any person required to withhold tax under section 1445)” after “section 897(a)”. 1984—Pub. L. 98–369 amended section generally, inserting in section catchline “foreign persons holding direct investments in” and substituting in text provisions concerning returns with respect to foreign persons holding direct investments in United States real property for provisions concerning returns with respect to United States real property interests. 1981—Subsec. (b)(4)(C). Pub. L. 97–34, § 831(e), substituted “For purposes of determining whether an entity to which this subsection applies has a substantial investor in United States real property, the assets of any person shall include the person’s pro rata share of the United States real property interest held by any corporation (whether domestic or foreign) if the person’s pro rata share of the United States real property interests exceeded $50,000” for “The assets of any entity to which this subsection applies shall include its pro rata share of the United States real property interests held by any corporation in which the entity is a substantial investor in United States real property”. Subsec. (f). Pub. L. 97–34, § 831(a)(3), added subsec. (f).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as a note under section 48 of this title.
+
+Effective Date of 1984 AmendmentPub. L. 98–369, div. A, title I, § 129(c)(2), July 18, 1984, 98 Stat. 660, provided that: “The amendments made by subsection (b) [amending this section] shall apply to calendar year 1980 and subsequent calendar years.”
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to dispositions after June 18, 1980, in taxable years ending after such date, see section 831(i) of Pub. L. 97–34, set out as a note under section 897 of this title.
+
+Effective DateSection applicable to 1980 and subsequent calendar years, with 1980 being treated as beginning on June 19, 1980, and ending on Dec. 31, 1980, see section 1125(b) of Pub. L. 96–499, set out as a note under section 897 of this title.

legal/us/code/title-26/chapter-61/section-6039d.md

@@ -0,0 +1,89 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039D"
+description: "Returns and records with respect to certain fringe benefit plans"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039D"
+citation: "26 U.S.C. § 6039D"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039D"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "63ed3f355ee7d24870a7070a3fe6becd5ea0565694cc5a21ae21d09de6785d98"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9dc0bc8be0cede594936a9c006f7f5e14534d7bbcda7465a920aa458246442a5"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039D - Returns and records with respect to certain fringe benefit plans
+
+## Text
+
+(a) In general Every employer maintaining a specified fringe benefit plan during any year for any portion of which the applicable exclusion applies, shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) with respect to such plan showing for such year—
+
+(1) the number of employees of the employer,
+
+(2) the number of employees of the employer eligible to participate under the plan,
+
+(3) the number of employees participating under the plan,
+
+(4) the total cost of the plan during the year,
+
+(5) the name, address, and taxpayer identification number of the employer and the type of business in which the employer is engaged, and
+
+(6) the number of highly compensated employees among the employees described in paragraphs (1), (2), and (3).
+
+(b) Recordkeeping requirement Each employer maintaining a specified fringe benefit plan during any year shall keep such records as may be necessary for purposes of determining whether the requirements of the applicable exclusion are met.
+
+(c) Additional information when required by the Secretary Any employer—
+
+(1) who maintains a specified fringe benefit plan during any year for which a return is required under subsection (a), and
+
+(2) who is required by the Secretary to file an additional return for such year,
+
+shall file such additional return. Such additional return shall be filed at such time and in such manner as the Secretary shall prescribe and shall contain such information as the Secretary shall prescribe. The Secretary may require returns under this subsection only from a representative group of employers.
+
+(d) Definitions and special rules For purposes of this section—
+
+(1) Specified fringe benefit plan The term “specified fringe benefit plan” means any plan under section 79, 105, 106, 125, 127, 129, or 137.
+
+(2) Applicable exclusion The term “applicable exclusion” means, with respect to any specified fringe benefit plan, the section specified under paragraph (1) under which benefits under such plan are excludable from gross income.
+
+(3) Special rule for multiemployer plans In the case of a multiemployer plan, the plan shall be required to provide any information required by this section which the Secretary determines, on the basis of the agreement between the plan and employer, is held by the plan (and not the employer).
+
+(Added Pub. L. 98–611, § 1(d)(1), Oct. 31, 1984, 98 Stat. 3176; amended Pub. L. 99–514, title XI, § 1151(h), title XVIII, § 1879(d)(1), Oct. 22, 1986, 100 Stat. 2507, 2906; Pub. L. 100–647, title I, § 1011B(a)(24), title III, § 3021(a)(15)(A), Nov. 10, 1988, 102 Stat. 3486, 3631; Pub. L. 101–508, title XI, § 11704(a)(24), Nov. 5, 1990, 104 Stat. 1388–519; Pub. L. 105–34, title XVI, § 1601(h)(2)(D)(iii), Aug. 5, 1997, 111 Stat. 1092; Pub. L. 113–295, div. A, title II, § 221(a)(19)(B)(vii), (108), Dec. 19, 2014, 128 Stat. 4040, 4053.)
+
+## Notes
+
+Editorial Notes
+
+Codification Another section 6039D, added Pub. L. 98–612, § 1(b)(1), Oct. 31, 1984, 98 Stat. 3180, also related to returns and records with respect to certain fringe benefits, prior to repeal by Pub. L. 99–514, title XVIII, § 1879(d)(2), Oct. 22, 1986, 100 Stat. 2906, 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 repeal relates, see section 1881 of Pub. L. 99–514, set out as a note under section 48 of this title.
+
+Amendments2014—Subsec. (a). Pub. L. 113–295, § 221(a)(108), struck out “beginning after December 31, 1984,” after “during any year” in introductory provisions. Subsec. (d)(1). Pub. L. 113–295, § 221(a)(19)(B)(vii), struck out “120,” after “106,”. 1997—Subsec. (d)(1). Pub. L. 105–34 substituted “129, or 137” for “or 129”. 1990—Subsec. (d)(3). Pub. L. 101–508 substituted “the employer).” for “the employer)”. 1988—Subsec. (c). Pub. L. 100–647, § 1011B(a)(24), amended directory language of Pub. L. 99–514, § 1151(h)(3), see 1986 Amendment note below. Subsec. (d). Pub. L. 100–647, § 3021(a)(15)(A)(ii), inserted “and special rules” after “Definitions” in heading. Subsec. (d)(3). Pub. L. 100–647, § 3021(a)(15)(A)(i), added par. (3). 1986—Subsec. (a)(6). Pub. L. 99–514, § 1151(h)(2), added par. (6). Subsec. (c). Pub. L. 99–514, § 1151(h)(3), as amended by Pub. L. 100–647, § 1011B(a)(24), inserted at end “The Secretary may require returns under this subsection only from a representative group of employers.” Subsec. (d). Pub. L. 99–514, § 1151(h)(1), amended subsec. (d) generally. Prior to amendment, par. (1) defined a specified fringe benefit plan as (A) any qualified group legal services plan (as defined in section 120), (B) any cafeteria plan (as defined in section 125), and (C) any educational assistance plan (as defined in section 127), and par. (2) defined “applicable exclusion” as meaning (A) section 120 in the case of a qualified legal group services plan, (B) section 125 in the case of a cafeteria plan, and (C) section 127 in the case of an educational assistance plan. Pub. L. 99–514, § 1879(d)(1), in amending subsec. (d) generally, added subpars. (1)(A) and (2)(A). Former subpars. (1)(A) and (B) and (2)(A) and (B) were redesignated as subpars. (1)(B) and (C) and (2)(B) and (C), respectively.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2014 AmendmentAmendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
+
+Effective Date of 1997 AmendmentAmendment by Pub. L. 105–34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. L. 105–34, set out as a note under section 23 of this title.
+
+Effective Date of 1988 AmendmentAmendment by section 1011B(a)(24) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title. Pub. L. 100–647, title III, § 3021(a)(15)(B), Nov. 10, 1988, 102 Stat. 3631, provided that: “The amendments made by this paragraph [amending this section] shall apply to years beginning after 1984.”
+
+Effective Date of 1986 AmendmentAmendment by section 1151(h) of Pub. L. 99–514 applicable to years beginning after Dec. 31, 1988, with certain qualifications and exceptions, see section 1151(k) of Pub. L. 99–514, as amended, set out as a note under section 79 of this title. Amendment by section 1879(d)(1) of Pub. L. 99–514 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. 99–514, set out as a note under section 48 of this title.
+
+Effective DateSection effective Jan. 1, 1985, see section 1(g)(2) of Pub. L. 98–611, set out as an Effective Date of 1984 Amendment note under section 127 of this title.
+
+Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99–514 for Fiscal Year 1990No monies appropriated by Pub. L. 101–136 to be used to implement or enforce section 1151 of Pub. L. 99–514 or the amendments made by such section, see section 528 of Pub. L. 101–136, set out as a note under section 89 of this title.
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

legal/us/code/title-26/chapter-61/section-6039e.md

@@ -0,0 +1,77 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039E"
+description: "Information concerning resident status"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039E"
+citation: "26 U.S.C. § 6039E"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039E"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "7532200b9bc6eab32cc5b4bbad0a8e0ef04550bd0a19f3fbdfcf1333e66fd130"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f2ab1c5c79bd32cddb4b667acb90c202d7607303c74c612d5be2ec7a7da4a9e8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039E - Information concerning resident status
+
+## Text
+
+(a) General rule Notwithstanding any other provision of law, any individual who—
+
+(1) applies for a United States passport (or a renewal thereof), or
+
+(2) applies to be lawfully accorded the privilege of residing permanently in the United States as an immigrant in accordance with the immigration laws,
+
+shall include with any such application a statement which includes the information described in subsection (b).
+
+(b) Information to be provided Information required under subsection (a) shall include—
+
+(1) the taxpayer’s TIN (if any),
+
+(2) in the case of a passport applicant, any foreign country in which such individual is residing,
+
+(3) in the case of an individual seeking permanent residence, information with respect to whether such individual is required to file a return of the tax imposed by chapter 1 for such individual’s most recent 3 taxable years, and
+
+(4) such other information as the Secretary may prescribe.
+
+(c) Penalty Any individual failing to provide a statement required under subsection (a) shall be subject to a penalty equal to $500 for each such failure, unless it is shown that such failure is due to reasonable cause and not to willful neglect.
+
+(d) Information to be provided to Secretary Notwithstanding any other provision of law, any agency of the United States which collects (or is required to collect) the statement under subsection (a) shall—
+
+(1) provide any such statement to the Secretary, and
+
+(2) provide to the Secretary the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a).
+
+Nothing in the preceding sentence shall be construed to require the disclosure of information which is subject to section 245A of the Immigration and Nationality Act (as in effect on the date of the enactment of this sentence).
+
+(e) Exemption The Secretary may by regulations exempt any class of individuals from the requirements of this section if he determines that applying this section to such individuals is not necessary to carry out the purposes of this section.
+
+(Added Pub. L. 99–514, title XII, § 1234(a)(1), Oct. 22, 1986, 100 Stat. 2565; amended Pub. L. 100–647, title I, § 1012(o), Nov. 10, 1988, 102 Stat. 3515.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 245A of the Immigration and Nationality Act, referred to in subsec. (d), is classified to section 1255a of Title 8, Aliens and Nationality. The date of the enactment of this sentence, referred to in subsec. (d), is the date of enactment of Pub. L. 100–647, which was approved Nov. 10, 1988.
+
+Amendments1988—Subsec. (d). Pub. L. 100–647 inserted sentence at end relating to disclosure of information subject to section 245A of the Immigration and Nationality Act.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective DatePub. L. 99–514, title XII, § 1234(a)(3), Oct. 22, 1986, 100 Stat. 2566, provided that: “The amendments made by this subsection [enacting this section] shall apply to applications submitted after December 31, 1987 (or, if earlier, the effective date which shall not be earlier than January 1, 1987) of the initial regulations issued under section 6039E of the Internal Revenue Code of 1986 as added by this subsection).”

legal/us/code/title-26/chapter-61/section-6039f.md

@@ -0,0 +1,65 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039F"
+description: "Notice of large gifts received from foreign persons"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039F"
+citation: "26 U.S.C. § 6039F"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039F"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "73ae19087cb8af8b7fae532981edeee50391b09c74ca44cfb0ff2967c2a5a0ea"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ab141f36d35492a503e54657c558bd398a38f29b15b41e1d523dc5c560c166c6"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039F - Notice of large gifts received from foreign persons
+
+## Text
+
+(a) In general If the value of the aggregate foreign gifts received by a United States person (other than an organization described in section 501(c) and exempt from tax under section 501(a)) during any taxable year exceeds $10,000, such United States person shall furnish (at such time and in such manner as the Secretary shall prescribe) such information as the Secretary may prescribe regarding each foreign gift received during such year.
+
+(b) Foreign gift For purposes of this section, the term “foreign gift” means any amount received from a person other than a United States person which the recipient treats as a gift or bequest. Such term shall not include any qualified transfer (within the meaning of section 2503(e)(2)) or any distribution properly disclosed in a return under section 6048(c).
+
+(c) Penalty for failure to file information (1) In general If a United States person fails to furnish the information required by subsection (a) with respect to any foreign gift within the time prescribed therefor (including extensions)—
+
+(A) the tax consequences of the receipt of such gift shall be determined by the Secretary, and
+
+(B) such United States person shall pay (upon notice and demand by the Secretary and in the same manner as tax) an amount equal to 5 percent of the amount of such foreign gift for each month for which the failure continues (not to exceed 25 percent of such amount in the aggregate).
+
+(2) Reasonable cause exception Paragraph (1) shall not apply to any failure to report a foreign gift if the United States person shows that the failure is due to reasonable cause and not due to willful neglect.
+
+(d) Cost-of-living adjustment In the case of any taxable year beginning after December 31, 1996, the $10,000 amount under subsection (a) shall be increased by an amount equal to the product of such amount and the cost-of-living adjustment for such taxable year under section 1(f)(3), except that subparagraph (A)(ii) thereof shall be applied by substituting “1995” for “2016”.
+
+(e) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section.
+
+(Added Pub. L. 104–188, title I, § 1905(a), Aug. 20, 1996, 110 Stat. 1913; amended Pub. L. 115–97, title I, § 11002(d)(13), Dec. 22, 2017, 131 Stat. 2062.)
+
+## Notes
+
+Inflation Adjusted Items for Certain YearsFor inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
+
+Editorial Notes
+
+Codification Another section 6039F was renumbered section 6039G of this title.
+
+Amendments2017—Subsec. (d). Pub. L. 115–97 substituted “subparagraph (A)(ii) thereof shall be applied by substituting ‘1995’ for ‘2016’ ” for “subparagraph (B) thereof shall be applied by substituting ‘1995’ for ‘1992’ ”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2017 AmendmentAmendment by Pub. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Pub. L. 115–97, set out as a note under section 1 of this title.
+
+Effective DatePub. L. 104–188, title I, § 1905(c), Aug. 20, 1996, 110 Stat. 1913, provided that: “The amendments made by this section [enacting this section] shall apply to amounts received after the date of the enactment of this Act [Aug. 20, 1996] in taxable years ending after such date.”

legal/us/code/title-26/chapter-61/section-6039g.md

@@ -0,0 +1,89 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039G"
+description: "Information on individuals losing United States citizenship"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039G"
+citation: "26 U.S.C. § 6039G"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039G"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "5dcbf4c4bfdc7240f8ee96b17e926644b082aeafeb04d95dbb479fa252273af6"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e38f6fbb2daad3fb3c2635595d06b15068b85cfedb89a2e0fd5eb4321c81a983"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039G - Information on individuals losing United States citizenship
+
+## Text
+
+(a) In general Notwithstanding any other provision of law, any individual to whom section 877(b) or 877A applies for any taxable year shall provide a statement for such taxable year which includes the information described in subsection (b).
+
+(b) Information to be provided Information required under subsection (a) shall include—
+
+(1) the taxpayer’s TIN,
+
+(2) the mailing address of such individual’s principal foreign residence,
+
+(3) the foreign country in which such individual is residing,
+
+(4) the foreign country of which such individual is a citizen,
+
+(5) information detailing the income, assets, and liabilities of such individual,
+
+(6) the number of days during any portion of which that the individual was physically present in the United States during the taxable year, and
+
+(7) such other information as the Secretary may prescribe.
+
+(c) Penalty If—
+
+(1) an individual is required to file a statement under subsection (a) for any taxable year, and
+
+(2) fails to file such a statement with the Secretary on or before the date such statement is required to be filed or fails to include all the information required to be shown on the statement or includes incorrect information,
+
+such individual shall pay a penalty of $10,000 unless it is shown that such failure is due to reasonable cause and not to willful neglect.
+
+(d) Information to be provided to Secretary Notwithstanding any other provision of law—
+
+(1) any Federal agency or court which collects (or is required to collect) the statement under subsection (a) shall provide to the Secretary—
+
+(A) a copy of any such statement, and
+
+(B) the name (and any other identifying information) of any individual refusing to comply with the provisions of subsection (a),
+
+(2) the Secretary of State shall provide to the Secretary a copy of each certificate as to the loss of American nationality under section 358 of the Immigration and Nationality Act which is approved by the Secretary of State, and
+
+(3) the Federal agency primarily responsible for administering the immigration laws shall provide to the Secretary the name of each lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) whose status as such has been revoked or has been administratively or judicially determined to have been abandoned.
+
+Notwithstanding any other provision of law, not later than 30 days after the close of each calendar quarter, the Secretary shall publish in the Federal Register the name of each individual losing United States citizenship (within the meaning of section 877(a) or 877A) with respect to whom the Secretary receives information under the preceding sentence during such quarter.
+
+(Added Pub. L. 104–191, title V, § 512(a), Aug. 21, 1996, 110 Stat. 2100, § 6039F; renumbered § 6039G, Pub. L. 105–34, title XVI, § 1602(h)(1), Aug. 5, 1997, 111 Stat. 1096; amended Pub. L. 108–357, title VIII, § 804(e), Oct. 22, 2004, 118 Stat. 1572; Pub. L. 110–245, title III, § 301(e), June 17, 2008, 122 Stat. 1646.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 358 of the Immigration and Nationality Act, referred to in subsec. (d)(2), is classified to section 1501 of Title 8, Aliens and Nationality.
+
+Amendments2008—Subsec. (a). Pub. L. 110–245, § 301(e)(1), inserted “or 877A” after “section 877(b)”. Subsec. (d). Pub. L. 110–245, § 301(e)(2), inserted “or 877A” after “section 877(a)” in concluding provisions. 2004—Subsec. (a). Pub. L. 108–357, § 804(e)(1), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “Notwithstanding any other provision of law, any individual who loses United States citizenship (within the meaning of section 877(a)) shall provide a statement which includes the information described in subsection (b). Such statement shall be— “(1) provided not later than the earliest date of any act referred to in subsection (c), and “(2) provided to the person or court referred to in subsection (c) with respect to such act.” Subsec. (b). Pub. L. 108–357, § 804(e)(2), reenacted heading, introductory provisions, and pars. (1) to (4) without change, in par. (5), substituted “information detailing the income, assets, and liabilities of such individual,” for “in the case of an individual having a net worth of at least the dollar amount applicable under section 877(a)(2)(B), information detailing the assets and liabilities of such individual, and”, added par. (6), and redesignated former par. (6) as (7). Subsec. (c). Pub. L. 108–357, § 804(e)(4), redesignated subsec. (d) as (c) and struck out heading and text of former subsec. (c). Text read as follows: “For purposes of this section, the acts referred to in this subsection are— “(1) the individual’s renunciation of his United States nationality before a diplomatic or consular officer of the United States pursuant to paragraph (5) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(5)), “(2) the individual’s furnishing to the United States Department of State a signed statement of voluntary relinquishment of United States nationality confirming the performance of an act of expatriation specified in paragraph (1), (2), (3), or (4) of section 349(a) of the Immigration and Nationality Act (8 U.S.C. 1481(a)(1)–(4)), “(3) the issuance by the United States Department of State of a certificate of loss of nationality to the individual, or “(4) the cancellation by a court of the United States of a naturalized citizen’s certificate of naturalization.” Subsec. (d). Pub. L. 108–357, § 804(e)(4), redesignated subsec. (e) as (d). Former subsec. (d) redesignated (c). Pub. L. 108–357, § 804(e)(3), reenacted heading without change and amended text of subsec. (d) generally. Prior to amendment, text read as follows: “Any individual failing to provide a statement required under subsection (a) shall be subject to a penalty for each year (of the 10-year period beginning on the date of loss of United States citizenship) during any portion of which such failure continues in an amount equal to the greater of— “(1) 5 percent of the tax required to be paid under section 877 for the taxable year ending during such year, or “(2) $1,000, unless it is shown that such failure is due to reasonable cause and not to willful neglect.” Subsec. (e). Pub. L. 108–357, § 804(e)(4), redesignated subsec. (e) as (d). Subsec. (f). Pub. L. 108–357, § 804(e)(4), struck out heading and text of subsec. (f). Text read as follows: “In lieu of applying the last sentence of subsection (a), any individual who is required to provide a statement under this section by reason of section 877(e)(1) shall provide such statement with the return of tax imposed by chapter 1 for the taxable year during which the event described in such section occurs.” Subsec. (g). Pub. L. 108–357, § 804(e)(4), struck out heading and text of subsec. (g). Text read as follows: “The Secretary may by regulations exempt any class of individuals from the requirements of this section if he determines that applying this section to such individuals is not necessary to carry out the purposes of this section.” 1997—Pub. L. 105–34 renumbered section 6039F as this section.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2008 AmendmentAmendment by Pub. L. 110–245 applicable to any individual whose expatriation date is on or after June 17, 2008, see section 301(g)(1) of Pub. L. 110–245, set out as an Effective Date note under section 2801 of this title.
+
+Effective Date of 2004 AmendmentAmendment by Pub. L. 108–357 applicable to individuals who expatriate after June 3, 2004, see section 804(f) of Pub. L. 108–357, set out as a note under section 877 of this title.
+
+Effective DateFor special rule relating to application of this section to certain individuals who performed an act of expatriation specified in section 1481(a)(1)–(4) of Title 8, Aliens and Nationality, before Feb. 6, 1995, see section 511(g)(3) of Pub. L. 104–191, set out as an Effective Date of 1996 Amendment note under section 877 of this title. Pub. L. 104–191, title V, § 512(c), Aug. 21, 1996, 110 Stat. 2102, provided that: “The amendments made by this section [enacting this section] shall apply to—“(1) individuals losing United States citizenship (within the meaning of section 877 of the Internal Revenue Code of 1986) on or after February 6, 1995, and “(2) long-term residents of the United States with respect to whom an event described in [former] subparagraph (A) or (B) of section 877(e)(1) of such Code occurs on or after such date. In no event shall any statement required by such amendments be due before the 90th day after the date of the enactment of this Act [Aug. 21, 1996].”

legal/us/code/title-26/chapter-61/section-6039h.md

@@ -0,0 +1,75 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039H"
+description: "Information with respect to Alaska Native Settlement Trusts and Native Corporations"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039H"
+citation: "26 U.S.C. § 6039H"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039H"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "fdfb4d3c1224c16f449092efc65ff5d0da82d53f578f96eb59e24f6e66e47e04"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "cc3ef6e8a2696ea0bf68c1faaa2883d32fb673be80e3dceda88076b9e5168868"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039H - Information with respect to Alaska Native Settlement Trusts and Native Corporations
+
+## Text
+
+(a) Requirement The fiduciary of an electing Settlement Trust (as defined in section 646(h)(1)) shall include with the return of income of the trust a statement containing the information required under subsection (c).
+
+(b) Application with other requirements The filing of any statement under this section shall be in lieu of the reporting requirements under section 6034A to furnish any statement to a beneficiary regarding amounts distributed to such beneficiary (and such other reporting rules as the Secretary deems appropriate).
+
+(c) Required information The information required under this subsection shall include—
+
+(1) the amount of distributions made during the taxable year to each beneficiary,
+
+(2) the treatment of such distribution under the applicable provision of section 646, including the amount that is excludable from the recipient beneficiary’s gross income under section 646, and
+
+(3) the amount (if any) of any distribution during such year that is deemed to have been made by the sponsoring Native Corporation (as defined in section 646(h)(5)).
+
+(d) Sponsoring Native Corporation (1) In general The electing Settlement Trust shall, on or before the date on which the statement under subsection (a) is required to be filed, furnish such statement to the sponsoring Native Corporation (as so defined).
+
+(2) Distributees The sponsoring Native Corporation shall furnish each recipient of a distribution described in section 646(e)(3) a statement containing the amount deemed to have been distributed to such recipient by such corporation for the taxable year.
+
+(e) Deductible contributions by Native Corporations to Alaska Native Settlement Trusts (1) In general Any Native Corporation (as defined in subsection (m) of section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m))) which has made a contribution to a Settlement Trust (as defined in subsection (t) of such section) to which an election under subsection (e) of section 247 applies shall provide such Settlement Trust with a statement regarding such election not later than January 31 of the calendar year subsequent to the calendar year in which the contribution was made.
+
+(2) Content of statement The statement described in paragraph (1) shall include—
+
+(A) the total amount of contributions to which the election under subsection (e) of section 247 applies,
+
+(B) for each contribution, whether such contribution was in cash,
+
+(C) for each contribution which consists of property other than cash, the date that such property was acquired by the Native Corporation and the adjusted basis and fair market value of such property on the date such property was contributed to the Settlement Trust,
+
+(D) the date on which each contribution was made to the Settlement Trust, and
+
+(E) such information as the Secretary determines to be necessary or appropriate for the identification of each contribution and the accurate inclusion of income relating to such contributions by the Settlement Trust.
+
+(Added Pub. L. 107–16, title VI, § 671(b), June 7, 2001, 115 Stat. 147; amended Pub. L. 115–97, title I, § 13821(c)(1), Dec. 22, 2017, 131 Stat. 2181.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2017—Pub. L. 115–97, § 13821(c)(1)(A), struck out “sponsoring” before “Native Corporations” in section catchline. Subsec. (e). Pub. L. 115–97, § 13821(c)(1)(B), added subsec. (e).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2017 AmendmentPub. L. 115–97, title I, § 13821(c)(3), Dec. 22, 2017, 131 Stat. 2182, provided that: “The amendments made by this subsection [amending this section] shall apply to taxable years beginning after December 31, 2016.”
+
+Effective DateSection applicable to taxable years ending after June 7, 2001, and to contributions made to electing Settlement Trusts for such year or any subsequent year, see section 671(d) of Pub. L. 107–16, set out as a note under section 646 of this title.

legal/us/code/title-26/chapter-61/section-6039i.md

@@ -0,0 +1,59 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039I"
+description: "Returns and records with respect to employer-owned life insurance contracts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039I"
+citation: "26 U.S.C. § 6039I"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039I"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "8c22c5b576bb89ca59dd21c4a7b8f0e4e5a45c73195ab57527f97f71a23df40d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "1bb72f18f475be61153ccaeffedc0d72295dda0ba88efa627f73f5a832b7c8e1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039I - Returns and records with respect to employer-owned life insurance contracts
+
+## Text
+
+(a) In general Every applicable policyholder owning 1 or more employer-owned life insurance contracts issued after the date of the enactment of this section shall file a return (at such time and in such manner as the Secretary shall by regulations prescribe) showing for each year such contracts are owned—
+
+(1) the number of employees of the applicable policyholder at the end of the year,
+
+(2) the number of such employees insured under such contracts at the end of the year,
+
+(3) the total amount of insurance in force at the end of the year under such contracts,
+
+(4) the name, address, and taxpayer identification number of the applicable policyholder and the type of business in which the policyholder is engaged, and
+
+(5) that the applicable policyholder has a valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained).
+
+(b) Recordkeeping requirement Each applicable policyholder owning 1 or more employer-owned life insurance contracts during any year shall keep such records as may be necessary for purposes of determining whether the requirements of this section and section 101(j) are met.
+
+(c) Definitions Any term used in this section which is used in section 101(j) shall have the same meaning given such term by section 101(j).
+
+(Added Pub. L. 109–280, title VIII, § 863(b), Aug. 17, 2006, 120 Stat. 1023.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of this section, referred to in subsec. (a), is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after such date pursuant to an exchange described in section 1035 of this title for a contract issued on or prior to that date, and any material change to cause the contract to be treated as a new contract, with exception in the case of a master contract, see section 863(d) of Pub. L. 109–280, set out as an Effective Date of 2006 Amendment note under section 101 of this title.

legal/us/code/title-26/chapter-61/section-6039j.md

@@ -0,0 +1,47 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039J"
+description: "Information reporting with respect to Commodity Credit Corporation transactions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039J"
+citation: "26 U.S.C. § 6039J"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039J"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "46dc58981e17c557fb27d7f8c3da1662d34ba77c9d5fd5cbc951ae3a9131920d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "6105c198dc22e48fcd28cf36f452253d110a724a2d726135082aa48fbce05c7f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039J - Information reporting with respect to Commodity Credit Corporation transactions
+
+## Text
+
+(a) Requirement of reporting The Commodity Credit Corporation, through the Secretary of Agriculture, shall make a return, according to the forms and regulations prescribed by the Secretary of the Treasury, setting forth any market gain realized by a taxpayer during the taxable year in relation to the repayment of a loan issued by the Commodity Credit Corporation, without regard to the manner in which such loan was repaid.
+
+(b) Statements to be furnished to persons with respect to whom information is required The Secretary of Agriculture shall furnish to each person whose name is required to be set forth in a return required under subsection (a) a written statement showing the amount of market gain reported in such return.
+
+(Added Pub. L. 110–234, title XV, § 15353(a), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, § 4(a), title XV, § 15353(a), June 18, 2008, 122 Stat. 1664, 2288.)
+
+## Notes
+
+Editorial Notes
+
+Codification Pub. L. 110–234 and Pub. L. 110–246 enacted identical sections. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateEnactment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as otherwise provided, see section 4 of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture. Pub. L. 110–234, title XV, § 15353(c), May 22, 2008, 122 Stat. 1527, and Pub. L. 110–246, § 4(a), title XV, § 15353(c), June 18, 2008, 122 Stat. 1664, 2289, provided that: “The amendments made by this section [enacting this section] shall apply to loans repaid on or after January 1, 2007.” [Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.]

legal/us/code/title-26/chapter-61/section-6039l.md

@@ -0,0 +1,57 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6039L"
+description: "Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6039L"
+citation: "26 U.S.C. § 6039L"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6039L"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d915d2c2d6e5b884cc3e7566618c61ca5d2d1306a8c5f64671161904e19dd319"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "3c0734e8036ff326fff893ac3bcc42e3c732a663fb1aa87e18b1b051b46beadf"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6039L - Information required from qualified opportunity zone businesses and qualified rural opportunity zone businesses
+
+## Text
+
+(a) In general Every applicable qualified opportunity zone business shall furnish to the qualified opportunity fund described in subsection (b) a written statement at such time, in such manner, and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such qualified opportunity fund to meet the requirements of section 6039K(b)(5).
+
+(b) Applicable qualified opportunity zone business For purposes of subsection (a), the term “applicable qualified opportunity zone business” means any qualified opportunity zone business—
+
+(1) which is a trade or business of a qualified opportunity fund,
+
+(2) in which a qualified opportunity fund holds qualified opportunity zone stock, or
+
+(3) in which a qualified opportunity fund holds a qualified opportunity zone partnership interest.
+
+(c) Other terms Any term used in this section which is also used in subchapter Z of chapter 1 shall have the meaning given such term under such subchapter.
+
+(d) Application to qualified rural opportunity businesses Every applicable qualified rural opportunity zone business (as defined in subsection (b) determined after application of the substitutions described in this sentence) shall furnish the written statement required under subsection (a), applied—
+
+(1) by substituting “qualified rural opportunity” for “qualified opportunity” each place it appears, and
+
+(2) by treating any reference (after the application of paragraph (1)) to qualified rural opportunity zone stock, a qualified rural opportunity zone partnership interest, or a qualified rural opportunity zone business as stock, an interest, or a business, respectively, described in subclause (I) or (II), as the case may be, of section 1400Z–2(b)(2)(C)(i).
+
+(Added Pub. L. 119–21, title VII, § 70421(d)(1), July 4, 2025, 139 Stat. 229.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to taxable years beginning after July 4, 2025, see section 70421(d)(5) of Pub. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 6011 of this title.

legal/us/code/title-26/chapter-61/section-6040.md

@@ -0,0 +1,63 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6040"
+description: "Cross references"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6040"
+citation: "26 U.S.C. § 6040"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6040"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "053ade452bc84ca672556d4ecc5221ef10df382f6a49159341dbcc0b53d07f67"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "0f6a9d840481225e3ecc99301532b0c6fc89e303341c3aa519b887dbe5682ee5"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6040 - Cross references
+
+## Text
+
+(1) For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.
+
+(2) For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
+
+(3) For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.
+
+(4) For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).
+
+(5) For receipts, constituting information returns, required to be furnished to employees, see section 6051.
+
+[(6) Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]
+
+(7) For information required with respect to the redemption of stamps, see section 6805.
+
+(8) For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
+
+(9) For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; renumbered § 6038, Pub. L. 85–866, title I, § 64(c), Sept. 2, 1958, 72 Stat. 1656; renumbered § 6039, Pub. L. 86–780, § 6(a), Sept. 14, 1960, 74 Stat. 1014; renumbered § 6040, Pub. L. 88–272, title II, § 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1970—Par. (2). Pub. L. 91–614 substituted “fiduciary” for “executor”. 1965—Par. (6). Pub. L. 89–44 struck out par. (6) which cross referred to section 4234 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1970 AmendmentAmendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–44 applicable with respect to admissions, services, and uses after noon, Dec. 31, 1965, see section 701(b)(1) of Pub. L. 89–44, set out as a note under section 4291 of this title.

legal/us/code/title-26/chapter-61/section-6041.md

@@ -0,0 +1,111 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6041"
+description: "Information at source"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6041"
+citation: "26 U.S.C. § 6041"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6041"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "db1388ae118cbb1672a9938704fcd370ee7034716580287f9dba93fb3c243c78"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "1df7b11124549a533288741eb81b7cee3c71d7af87bd169cbcc6415613f0a3e8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6041 - Information at source
+
+## Text
+
+(a) Payments exceeding threshold All persons engaged in a trade or business and making payment in the course of such trade or business to another person, of rent, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, or other fixed or determinable gains, profits, and income (other than payments to which section 6042(a)(1), 6044(a)(1), 6047(e), 6049(a), or 6050N(a) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), or 6045), of $2,000 or more in any calendar year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the Secretary, under such regulations and in such form and manner and to such extent as may be prescribed by the Secretary, setting forth the amount of such gains, profits, and income (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))), and the name and address of the recipient of such payment.
+
+(b) Collection of foreign items In the case of collections of items (not payable in the United States) of interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign corporations by any person undertaking as a matter of business or for profit the collection of foreign payments of such interest or dividends by means of coupons, checks, or bills of exchange, such person shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the amount paid and the name and address of the recipient of each such payment.
+
+(c) Recipient to furnish name and address When necessary to make effective the provisions of this section, the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
+
+(d) Statements to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each person with respect to whom such a return is required a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return,
+
+(2) the aggregate amount of payments to the person required to be shown on the return,
+
+(3) in the case of compensation to non-employees, the portion of payments that have been reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips, and
+
+(4) the portion of payments that are qualified overtime compensation (as defined in section 225(c)).
+
+The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. To the extent provided in regulations prescribed by the Secretary, this subsection shall also apply to persons required to make returns under subsection (b).
+
+(e) Section does not apply to certain tips This section shall not apply to tips with respect to which section 6053(a) (relating to reporting of tips) applies.
+
+(f) Section does not apply to certain health arrangements This section shall not apply to any payment for medical care (as defined in section 213(d)) made under—
+
+(1) a flexible spending arrangement (as defined in section 106(c)(2)), or
+
+(2) a health reimbursement arrangement which is treated as employer-provided coverage under an accident or health plan for purposes of section 106.
+
+(g) Nonqualified deferred compensation Subsection (a) shall apply to—
+
+(1) any deferrals for the year under a nonqualified deferred compensation plan (within the meaning of section 409A(d)), whether or not paid, except that this paragraph shall not apply to deferrals which are required to be reported under section 6051(a)(13) (without regard to any de minimis exception), and
+
+(2) any amount includible under section 409A and which is not treated as wages under section 3401(a).
+
+(h) Inflation adjustment In the case of any calendar year after 2026, the dollar amount in subsection (a) shall be increased by an amount equal to—
+
+(1) such dollar amount, multiplied by
+
+(2) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year, determined by substituting “calendar year 2025” for “calendar year 2016” in subparagraph (A)(ii) thereof.
+
+If any increase under the preceding sentence is not a multiple of $100, such increase shall be rounded to the nearest multiple of $100.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 745; Pub. L. 87–834, § 19(f), Oct. 16, 1962, 76 Stat. 1058; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title V, § 501(b), Nov. 6, 1978, 92 Stat. 2878; Pub. L. 97–34, title VII, § 723(b)(1), Aug. 13, 1981, 95 Stat. 344; Pub. L. 97–248, title III, § 309(b)(1), Sept. 3, 1982, 96 Stat. 595; Pub. L. 98–369, div. A, title VII, § 722(h)(4)(B), July 18, 1984, 98 Stat. 976; Pub. L. 99–514, title XV, §§ 1501(c)(1), 1523(b)(2), Oct. 22, 1986, 100 Stat. 2736, 2748; Pub. L. 104–168, title XII, § 1201(a)(1), July 30, 1996, 110 Stat. 1469; Pub. L. 108–173, title XII, § 1203(a), Dec. 8, 2003, 117 Stat. 2480; Pub. L. 108–357, title VIII, § 885(b)(3), Oct. 22, 2004, 118 Stat. 1640; Pub. L. 111–148, title IX, § 9006(a), (b), Mar. 23, 2010, 124 Stat. 855; Pub. L. 111–240, title II, § 2101(a), Sept. 27, 2010, 124 Stat. 2561; Pub. L. 112–9, §§ 2(a), (b), 3(a), Apr. 14, 2011, 125 Stat. 36; Pub. L. 119–21, title VII, §§ 70201(f)(1), 70202(c)(2), 70433(a), (b), (e), July 4, 2025, 139 Stat. 172, 175, 243, 244.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2025—Subsec. (a). Pub. L. 119–21, § 70433(e), substituted “exceeding threshold” for “of $600 or more” in heading and “calendar year” for “taxable year” in text. Pub. L. 119–21, § 70433(a), substituted “$2,000” for “$600”. Pub. L. 119–21, § 70202(c)(2)(A), which directed the insertion of “and a separate accounting of any amount of qualified overtime compensation (as defined in section 225(c))” after “occupation of the person receiving such tips”, was executed by making the insertion after “occupation described in section 224(d)(1) of the person receiving such tips”, to reflect the probable intent of Congress. Pub. L. 119–21, § 70201(f)(1)(A), inserted “(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)” after “such gains, profits, and income”. Subsec. (d)(3). Pub. L. 119–21, § 70201(f)(1)(B), added par. (3). Subsec. (d)(4). Pub. L. 119–21, § 70202(c)(2)(B), added par. (4). Subsec. (h). Pub. L. 119–21, § 70433(b), added subsec. (h). 2011—Subsec. (a). Pub. L. 112–9, § 2(b), struck out “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”. Subsec. (h). Pub. L. 112–9, § 3(a), struck out subsec. (h) which related to treatment of rental property expense payments. Subsecs. (i), (j). Pub. L. 112–9, § 2(a), struck out subsecs. (i) and (j) which read as follows: “(i) Application to Corporations.—Notwithstanding any regulation prescribed by the Secretary before the date of the enactment of this subsection, for purposes of this section the term ‘person’ includes any corporation that is not an organization exempt from tax under section 501(a). “(j) Regulations.—The Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purposes of this section, including rules to prevent duplicative reporting of transactions.” 2010—Subsec. (a). Pub. L. 111–148, § 9006(b), inserted “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”. Subsec. (h). Pub. L. 111–240 added subsec. (h). Former subsec. (h) redesignated (i). Pub. L. 111–148, § 9006(a), added subsec. (h). Subsec. (i). Pub. L. 111–240 redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j). Pub. L. 111–148, § 9006(a), added subsec. (i). Subsec. (j). Pub. L. 111–240 redesignated subsec. (i) as (j). 2004—Subsec. (g). Pub. L. 108–357 added subsec. (g). 2003—Subsec. (f). Pub. L. 108–173 added subsec. (f). 1996—Subsec. (d)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”. 1986—Subsec. (a). Pub. L. 99–514, § 1523(b)(2), substituted “6049(a), or 6050N(a)” for “or 6049(a)”. Subsec. (d). Pub. L. 99–514, § 1501(c)(1), 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 returns for former references to persons making returns. 1984—Subsec. (a). Pub. L. 98–369 inserted “6047(e),”. 1982—Subsec. (a). Pub. L. 97–248 substituted “6049(a)” for “6049(a)(1)”, and “or 6045” for “6045, 6049(a)(2), or 6049(a)(3)”. 1981—Subsecs. (d), (e). Pub. L. 97–34 added subsec. (d) and redesignated former subsec. (d) as (e). 1978—Subsecs. (c), (d). Pub. L. 95–600 added subsec. (d) and redesignated subsec. (d) as (c). 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1962—Subsec. (a). Pub. L. 87–834, § 19(f)(1), substituted “(other than payments to which section 6042(a)(1), 6044(a)(1), or 6049(a)(1) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3))” for “other than payments described in section 6042(1) or section 6045)”. Subsec. (c). Pub. L. 87–834, § 19(f)(2), repealed subsec. (c) which related to returns of payments of interest by corporations.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2025 AmendmentAmendment by section 70201(f)(1) of Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2024, see section 70201(j) of Pub. L. 119–21, set out as a note under section 45B of this title. Amendment by section 70202(c)(2) of Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2024, see section 70202(g) of Pub. L. 119–21, set out as a note under section 63 of this title. Amendment by section 70433(a), (b), (e) of Pub. L. 119–21 applicable with respect to payments made after Dec. 31, 2025, see section 70433(f) of Pub. L. 119–21, set out as a note under section 3406 of this title.
+
+Effective Date of 2011 AmendmentPub. L. 112–9, § 2(c), Apr. 14, 2011, 125 Stat. 36, provided that: “The amendments made by this section [amending this section] shall apply to payments made after December 31, 2011.” Pub. L. 112–9, § 3(b), Apr. 14, 2011, 125 Stat. 36, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2010.”
+
+Effective Date of 2010 AmendmentPub. L. 111–240, title II, § 2101(b), Sept. 27, 2010, 124 Stat. 2561, provided that: “The amendments made by subsection (a) [amending this section] shall apply to payments made after December 31, 2010.” Pub. L. 111–148, title IX, § 9006(c), Mar. 23, 2010, 124 Stat. 855, provided that: “The amendments made by this section [amending this section] shall apply to payments made after December 31, 2011.”
+
+Effective Date of 2004 AmendmentAmendment by Pub. L. 108–357 applicable to amounts deferred after Dec. 31, 2004, with special rules relating to earnings and material modifications and exception for nonelective deferred compensation, see section 885(d) of Pub. L. 108–357, set out as an Effective Date note under section 409A of this title.
+
+Effective Date of 2003 AmendmentPub. L. 108–173, title XII, § 1203(b), Dec. 8, 2003, 117 Stat. 2480, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2002.”
+
+Effective Date of 1996 AmendmentPub. L. 104–168, title XII, § 1201(b), July 30, 1996, 110 Stat. 1470, provided that: “The amendments made by subsection (a) [amending this section and sections 6041A, 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, and 6050N of this title] shall apply to statements required to be furnished after December 31, 1996 (determined without regard to any extension).”
+
+Effective Date of 1986 AmendmentAmendment by section 1501(c)(1) of Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title. Amendment by section 1523(b)(2) of Pub. L. 99–514 applicable to payments made after Dec. 31, 1986, see section 1523(d) of Pub. L. 99–514, set out as an Effective Date note under section 6050N of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to payments or distributions after Dec. 31, 1984, unless the payor elects to have such amendment apply to payments or distributions before Jan. 1, 1985, see section 722(h)(5)(B) of Pub. L. 98–369, set out as a note under section 643 of this title.
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to amounts paid (or treated as paid) after Dec. 31, 1982, see section 309(c) of Pub. L. 97–248, set out as a note under section 6049 of this title.
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to returns and statements required to be furnished after Dec. 31, 1981, see section 723(c) of Pub. L. 97–34, set out as a note under section 6652 of this title.
+
+Effective Date of 1978 AmendmentAmendment by Pub. L. 95–600 applicable to payments made after Dec. 31, 1978, see section 501(c) of Pub. L. 95–600, set out as a note under section 6001 of this title.
+
+Effective Date of 1962 AmendmentAmendment by Pub. L. 87–834 applicable to payments of dividends and interest made on or after Jan. 1, 1963, and to payments of amounts described in section 6044(b) of this title made on or after Jan. 1, 1963. with respect to patronage occurring on or after the first day of the first taxable year of the cooperative beginning on or after Jan. 1, 1963, see section 19(h) of Pub. L. 87–834, set out as a note under section 6042 of this title.
+
+Transition RulePub. L. 119–21, title VII, § 70201(k), July 4, 2025, 139 Stat. 173, provided that: “In the case of any cash tips required to be reported for periods before January 1, 2026, persons required to file returns or statements under section 6041(a), 6041(d)(3), 6041A(a), 6041A(e)(3), 6050W(a), or 6050W(f)(2) of the Internal Revenue Code of 1986 (as amended by this section) may approximate a separate accounting of amounts designated as cash tips by any reasonable method specified by the Secretary.” Pub. L. 119–21, title VII, § 70202(h), July 4, 2025, 139 Stat. 175, provided that: “In the case of qualified overtime compensation required to be reported for periods before January 1, 2026, persons required to file returns or statements under section 6051(a)(19), 6041(a), or 6041(d)(4) of the Internal Revenue Code of 1986 (as amended by this section) may approximate a separate accounting of amounts designated as qualified overtime compensation by any reasonable method specified by the Secretary.”
+
+Allowance of Electronic 1099’sPub. L. 107–147, title IV, § 401, Mar. 9, 2002, 116 Stat. 40, provided that: “Any person required to furnish a statement under any section of subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 for any taxable year ending after the date of the enactment of this Act [Mar. 9, 2002], may electronically furnish such statement (without regard to any first class mailing requirement) to any recipient who has consented to the electronic provision of the statement in a manner similar to the one permitted under regulations issued under section 6051 of such Code or in such other manner as provided by the Secretary.”
+
+Employer’s Duties in Connection With Recording and Reporting of TipsPub. L. 94–455, title XXI, § 2211, Oct. 4, 1976, 90 Stat. 1905, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “(a) Suspension of Rulings.—Until January 1, 1979, the law with respect to the duty of an employer under section 6041(a) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to report charge account tips of employees to the Internal Revenue Service (other than charge account tips included in statements furnished to the employer under section 6053(a) of such Code) shall be administered—“(1) without regard to Revenue Rulings 75–400 and 76–231, and “(2) in accordance with the manner in which such law was administered before the issuance of such rulings. “(b) Effective Date.—This section shall take effect on January 1, 1976.”

legal/us/code/title-26/chapter-61/section-6041a.md

@@ -0,0 +1,105 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6041A"
+description: "Returns regarding payments of remuneration for services and direct sales"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6041A"
+citation: "26 U.S.C. § 6041A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6041A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2a2e13b9aefccc110b85782f87d8ac732dc7f546428b994f2305bbb1cd6a545e"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "226a55e6e57f47507dbebd6f440f804710d81c515511fc1a33a2e70aadc1e608"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6041A - Returns regarding payments of remuneration for services and direct sales
+
+## Text
+
+(a) Returns regarding remuneration for services If—
+
+(1) any service-recipient engaged in a trade or business pays in the course of such trade or business during any calendar year remuneration to any person for services performed by such person, and
+
+(2) the aggregate of such remuneration paid to such person during such calendar year equals or exceeds the dollar amount in effect for such calendar year under section 6041(a),
+
+then the service-recipient shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments (including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips) and the name and address of the recipient of such payments. For purposes of the preceding sentence, the term “service-recipient” means the person for whom the service is performed.
+
+(b) Direct sales of $5,000 or more (1) In general If—
+
+(A) any person engaged in a trade or business in the course of such trade or business during any calendar year sells consumer products to any buyer on a buy-sell basis, a deposit-commission basis, or any similar basis which the Secretary prescribes by regulations, for resale (by the buyer or any other person) in the home or otherwise than in a permanent retail establishment, and
+
+(B) the aggregate amount of the sales to such buyer during such calendar year is $5,000 or more,
+
+then such person shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth the name and address of the buyer to whom such sales are made.
+
+(2) Definitions For purposes of paragraph (1)—
+
+(A) Buy-sell basis A transaction is on a buy-sell basis if the buyer performing the services is entitled to retain part or all of the difference between the price at which the buyer purchases the product and the price at which the buyer sells the product as part or all of the buyer’s remuneration for the services, and
+
+(B) Deposit-commission basis A transaction is on a deposit-commission basis if the buyer performing the services is entitled to retain part or all of a purchase deposit paid by the consumer in connection with the transaction as part or all of the buyer’s remuneration for the services.
+
+(c) Certain services not included No return shall be required under subsection (a) or (b) if a statement with respect to the services is required to be furnished under section 6051, 6052, or 6053.
+
+(d) Applications to governmental units (1) Treated as persons The term “person” includes any governmental unit (and any agency or instrumentality thereof).
+
+(2) Special rules In the case of any payment by a governmental entity or any agency or instrumentality thereof—
+
+(A) subsection (a) shall be applied without regard to the trade or business requirement contained therein, and
+
+(B) any return under this section shall be made by the officer or employee having control of the payment or appropriately designated for the purpose of making such return.
+
+(3) Payments to corporations by Federal executive agencies (A) In general Notwithstanding any regulation prescribed by the Secretary before the date of the enactment of this paragraph, subsection (a) shall apply to remuneration paid to a corporation by any Federal executive agency (as defined in section 6050M(b)).
+
+(B) Exception Subparagraph (A) shall not apply to—
+
+(i) services under contracts described in section 6050M(e)(3) with respect to which the requirements of section 6050M(e)(2) are met, and
+
+(ii) such other services as the Secretary may specify in regulations prescribed after the date of the enactment of this paragraph.
+
+(e) Statements to be furnished to persons with respect to whom information is required to be furnished 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—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return,
+
+(2) in the case of subsection (a), the aggregate amount of payments to the person required to be shown on such return, and
+
+(3) in the case of subsection (a), the portion of payments that have been reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.
+
+The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
+
+(f) Recipient to furnish name, address, and identification number; inclusion on return (1) Furnishing of information Any person with respect to whom a return or statement is required under this section to be made by another person shall furnish to such other person his name, address, and identification number at such time and in such manner as the Secretary may prescribe by regulations.
+
+(2) Inclusion on return The person to whom an identification number is furnished under paragraph (1) shall include such number on any return which such person is required to file under this section and to which such identification number relates.
+
+(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; Pub. L. 119–21, title VII, §§ 70201(f)(2), 70433(c), July 4, 2025, 139 Stat. 172, 244.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of this paragraph, referred to in subsec. (d)(3), is the date of enactment of Pub. L. 105–34, which was approved Aug. 5, 1997.
+
+Amendments2025—Subsec. (a). Pub. L. 119–21, § 70201(f)(2)(A), inserted “(including a separate accounting of any such amounts reasonably designated as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)” after “amount of such payments” in concluding provisions. Subsec. (a)(2). Pub. L. 119–21, § 70433(c), substituted “equals or exceeds the dollar amount in effect for such calendar year under section 6041(a)” for “is $600 or more”. Subsec. (e)(3). Pub. L. 119–21, § 70201(f)(2)(B), added par. (3). 1997—Subsec. (d)(3). Pub. L. 105–34 added par. (3). 1996—Subsec. (e)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2025 AmendmentAmendment by section 70201(f)(2) of Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2024, see section 70201(j) of Pub. L. 119–21, set out as a note under section 45B of this title. Amendment by section 70433(c) of Pub. L. 119–21 applicable with respect to payments made after Dec. 31, 2025, see section 70433(f) of Pub. L. 119–21, set out as a note under section 3406 of this title.
+
+Effective Date of 1997 AmendmentPub. 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].”
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective DatePub. 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.”

legal/us/code/title-26/chapter-61/section-6042.md

@@ -0,0 +1,97 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6042"
+description: "Returns regarding payments of dividends and corporate earnings and profits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6042"
+citation: "26 U.S.C. § 6042"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6042"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "88305bcd68ab2464598b75f764d1f7d284bbd8a2343297e11ed20a142bc62f3c"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "805fdc4f029de3d426009c239fd6ebb3e9d99abb89be0f97cd52481970156bd2"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6042 - Returns regarding payments of dividends and corporate earnings and profits
+
+## Text
+
+(a) Requirement of reporting (1) In general Every person—
+
+(A) who makes payments of dividends aggregating $10 or more to any other person during any calendar year, or
+
+(B) who receives payments of dividends as a nominee and who makes payments aggregating $10 or more during any calendar year to any other person with respect to the dividends so received,
+
+shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
+
+(2) Returns required by the Secretary Every person who makes payments of dividends aggregating less than $10 to any other person during any calendar year shall, when required by the Secretary, make a return setting forth the aggregate amount of such payments, and the name and address of the person to whom paid.
+
+(b) Dividend defined (1) General rule For purposes of this section, the term “dividend” means—
+
+(A) any distribution by a corporation which is a dividend (as defined in section 316); and
+
+(B) any payment made by a stockbroker to any person as a substitute for a dividend (as so defined).
+
+(2) Exceptions For purposes of this section, the term “dividend” does not include any distribution or payment—
+
+(A) to the extent provided in regulations prescribed by the Secretary—
+
+(i) by a foreign corporation, or
+
+(ii) to a foreign corporation, a nonresident alien, or a partnership not engaged in a trade or business in the United States and composed in whole or in part of nonresident aliens, or
+
+(B) except to the extent otherwise provided in regulations prescribed by the Secretary, to any person described in section 6049(b)(4).
+
+(3) Special rule If the person making any payment described in subsection (a)(1)(A) or (B) is unable to determine the portion of such payment which is a dividend or is paid with respect to a dividend, he shall, for purposes of subsection (a)(1), treat the entire amount of such payment as a dividend or as an amount paid with respect to a dividend.
+
+(c) Statements to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(2) the aggregate amount of payments to the person required to be shown on the return.
+
+The written statement required under the preceding sentence shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made and shall be in such form as the Secretary may prescribe by regulations.
+
+(d) Statements to be furnished by corporations to Secretary Every corporation shall, when required by the Secretary—
+
+(1) furnish to the Secretary a statement stating the name and address of each shareholder, and the number of shares owned by each shareholder;
+
+(2) furnish to the Secretary a statement of such facts as will enable him to determine the portion of the earnings and profits of the corporation (including gains, profits, and income not taxed) accumulated during such periods as the Secretary may specify, which have been distributed or ordered to be distributed, respectively, to its shareholders during such taxable years as the Secretary may specify; and
+
+(3) furnish to the Secretary a statement of its accumulated earnings and profits and the names and addresses of the individuals or shareholders who would be entitled to such accumulated earnings and profits if divided or distributed, and of the amounts that would be payable to each.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 87–834, § 19(a), Oct. 16, 1962, 76 Stat. 1053; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, §§ 303(a), 308(a), Sept. 3, 1982, 96 Stat. 587, 591; Pub. L. 97–354, § 5(a)(40), Oct. 19, 1982, 96 Stat. 1696; Pub. L. 98–67, title I, §§ 102(a), 108(b), Aug. 5, 1983, 97 Stat. 369, 383; Pub. L. 98–369, div. A, title VII, § 714(d), July 18, 1984, 98 Stat. 961; Pub. L. 99–514, title XV, § 1501(c)(2), Oct. 22, 1986, 100 Stat. 2736; Pub. L. 104–168, title XII, § 1201(a)(3), July 30, 1996, 110 Stat. 1469.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Subsec. (c)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”. 1986—Subsec. (c). Pub. L. 99–514, in amending subsec. (c) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make returns for former references to persons making returns and struck out provisions directing that no statement was required to be furnished to any person under this subsection if the aggregate amount of payments to such person as shown on the return made under subsec. (a)(1) was less than $10. 1984—Subsec. (b)(2). Pub. L. 98–369, in amending par. (2) generally, designated existing provision as subpar. (A), redesignated as cls. (i) and (ii) of subpar. (A) text formerly designated (A) and (B), and added subpar. (B). 1983—Pub. L. 98–67 substituted in subsec. (c) “The written statement required under the preceding sentence shall be furnished (either in person or in a separate mailing by first-class mail) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made, and shall be in such form as the Secretary may prescribe by regulations” for “The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a)(1) was made” and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsecs. (a)(1), (c), (e). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsecs. (a)(1) and (c) are amended and a new subsec. (e) is added. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. Subsec. (b)(2). Pub. L. 97–354 redesignated cl. (A)(i) as subpar. (A) and cl. (A)(ii) as subpar. (B). Former subpar. (B), excluding from the term “dividends” any amount described in section 1373 (relating to undistributed taxable income of electing small business corporations), was struck out. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1962—Pub. L. 87–834 substituted “Returns regarding payments of dividends and corporate earnings and profits” for “Returns regarding corporate dividends, earnings, and profits” in section catchline, added subsecs. (a) to (c), designated existing provisions of section as subsec. (d), and substituted in par. (1) of subsec. (d) “furnish to the Secretary or his delegate a statement stating the name and address of each shareholder, and the number of shares owned by each shareholder” for “Make a return of its payments of dividends, stating the name and address of, the number of shares owned by, and the amount of dividends paid to, each shareholder.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Oct. 22, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 effective as if included in the provision of the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97–248, to which such amendment relates, see section 715 of Pub. L. 98–369, set out as a note under section 31 of this title.
+
+Effective Date of 1983 AmendmentAmendment by section 108(b) of Pub. L. 98–67 applicable with respect to payments made after Dec. 31, 1983, see section 110(a) of Pub. L. 98–67, set out as a note under section 31 of this title.
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–354 applicable to taxable years beginning after Dec. 31, 1982, see section 6(a) of Pub. L. 97–354, set out as an Effective Date note under section 1361 of this title.
+
+Effective Date of 1962 AmendmentPub. L. 87–834, § 19(h), Oct. 16, 1962, 76 Stat. 1058, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “(1) Dividends and interest.—The amendments made by this section [enacting sections 6049 and 6678 of this title and amending this section and sections 6041, 6044, and 6052 of this title] shall apply to payments of dividends and interest made on or after January 1, 1963. “(2) Patronage dividends.—The amendments made by this section shall apply to payments of amounts described in section 6044(b) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] made on or after January 1, 1963, with respect to patronage occurring on or after the first day of the first taxable year of the cooperative beginning on or after January 1, 1963.”

legal/us/code/title-26/chapter-61/section-6043.md

@@ -0,0 +1,73 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6043"
+description: "Liquidating, etc., transactions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6043"
+citation: "26 U.S.C. § 6043"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6043"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "1f18a3647d4fcdc3d3d2bb22c8dc6d28548af197281ab4092ac19913eea3e1d9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b0548d1d190ee1a0ccb1f6c2f4cae9033c86f3e043a7bad132d56f4fdbfe2932"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6043 - Liquidating, etc., transactions
+
+## Text
+
+(a) Corporate liquidating, etc., transactions Every corporation shall—
+
+(1) Within 30 days after the adoption by the corporation of a resolution or plan for the dissolution of the corporation or for the liquidation of the whole or any part of its capital stock, make a return setting forth the terms of such resolution or plan and such other information as the Secretary shall by forms or regulations prescribe; and
+
+(2) When required by the Secretary, make a return regarding its distributions in liquidation, stating the name and address of, the number and class of shares owned by, and the amount paid to, each shareholder, or, if the distribution is in property other than money, the fair market value (as of the date the distribution is made) of the property distributed to each shareholder.
+
+(b) 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—
+
+(1) 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
+
+(2) 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.
+
+(c) Changes in control and recapitalizations If—
+
+(1) control (as defined in section 304(c)(1)) of a corporation is acquired by any person (or group of persons) in a transaction (or series of related transactions), or
+
+(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.
+
+(d) Cross references For provisions relating to penalties for failure to file—
+
+(1) a return under subsection (b), see section 6652(c), or
+
+(2) a return under subsection (c), see section 6652(1).11 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.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Pub. L. 104–188 substituted “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(c).” 1986—Subsec. (c). Pub. L. 99–514 substituted “section 6652(c)” for “section 6652(d)”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 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).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1989 AmendmentPub. 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.”
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91–172, set out as an Effective Date note under section 4940 of this title.

legal/us/code/title-26/chapter-61/section-6043a.md

@@ -0,0 +1,69 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6043A"
+description: "Returns relating to taxable mergers and acquisitions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6043A"
+citation: "26 U.S.C. § 6043A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6043A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "9a157bb2f755bbc08844db9b33ad5f237c7a82e7192c8636250aec98e0bc7bef"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "44b30d9ba80148ffd03f49ed8de4d6befbff86d03c68b6bb5779733062460954"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6043A - Returns relating to taxable mergers and acquisitions
+
+## Text
+
+(a) In general According to the forms or regulations prescribed by the Secretary, the acquiring corporation in any taxable acquisition shall make a return setting forth—
+
+(1) a description of the acquisition,
+
+(2) the name and address of each shareholder of the acquired corporation who is required to recognize gain (if any) as a result of the acquisition,
+
+(3) the amount of money and the fair market value of other property transferred to each such shareholder as part of such acquisition, and
+
+(4) such other information as the Secretary may prescribe.
+
+To the extent provided by the Secretary, the requirements of this section applicable to the acquiring corporation shall be applicable to the acquired corporation and not to the acquiring corporation.
+
+(b) Nominees According to the forms or regulations prescribed by the Secretary:
+
+(1) Reporting Any person who holds stock as a nominee for another person shall furnish in the manner prescribed by the Secretary to such other person the information provided by the corporation under subsection (d).
+
+(2) Reporting to nominees In the case of stock held by any person as a nominee, references in this section (other than in subsection (c)) to a shareholder shall be treated as a reference to the nominee.
+
+(c) Taxable acquisition For purposes of this section, the term “taxable acquisition” means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquired corporation is required to recognize gain (if any) as a result of such acquisition.
+
+(d) Statements to be furnished to shareholders According to the forms or regulations prescribed by the Secretary, every person required to make a return under subsection (a) shall furnish to each shareholder whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return,
+
+(2) the information required to be shown on such return with respect to such shareholder, and
+
+(3) such other information as the Secretary may prescribe.
+
+The written statement required under the preceding sentence shall be furnished to the shareholder on or before January 31 of the year following the calendar year during which the taxable acquisition occurred.
+
+(Added Pub. L. 108–357, title VIII, § 805(a), Oct. 22, 2004, 118 Stat. 1573.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 108–357, title VIII, § 805(d), Oct. 22, 2004, 118 Stat. 1574, provided that: “The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to acquisitions after the date of the enactment of this Act [Oct. 22, 2004].”

legal/us/code/title-26/chapter-61/section-6044.md

@@ -0,0 +1,89 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6044"
+description: "Returns regarding payments of patronage dividends"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6044"
+citation: "26 U.S.C. § 6044"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6044"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c1077978673a2903a3f9edefdd8635fa0b0a2d333b9224beda6142426d6df24b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "ab4b2d4f045b94a6ab79a0b6eb560940ac07492d36a951995448dd84c4c7d2a1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6044 - Returns regarding payments of patronage dividends
+
+## Text
+
+(a) Requirement of reporting (1) In general Except as otherwise provided in this section, every cooperative to which part I of subchapter T of chapter 1 applies, which makes payments of amounts described in subsection (b) aggregating $10 or more to any person during any calendar year, shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
+
+(2) Returns required by the Secretary Every such cooperative which makes payments of amounts described in subsection (b) aggregating less than $10 to any person during any calendar year shall, when required by the Secretary, make a return setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
+
+(b) Amounts subject to reporting (1) General rule Except as otherwise provided in this section, the amounts subject to reporting under subsection (a) are—
+
+(A) the amount of any patronage dividend (as defined in section 1388(a)) which is paid in money, qualified written notices of allocation (as defined in section 1388(c)), or other property (except nonqualified written notices of allocation as defined in section 1388(d)),
+
+(B) any amount described in section 1382(c)(2)(A) (relating to certain nonpatronage distributions) which is paid in money, qualified written notices of allocation, or other property (except nonqualified written notices of allocation) by an organization exempt from tax under section 521 (relating to exemption of farmers’ cooperatives from tax),
+
+(C) any amount described in section 1382(b)(2) (relating to redemption of nonqualified written notices of allocation) and, in the case of an organization described in section 1381(a)(1), any amount described in section 1382(c)(2)(B) (relating to redemption of nonqualified written notices of allocation paid with respect to earnings derived from sources other than patronage), and
+
+(D) the amount of any per-unit retain allocation (as defined in section 1388(f)) which is paid in qualified per-unit retain certificates (as defined in section 1388(h)), and
+
+(E) any amount described in section 1382(b)(4) (relating to redemption of nonqualified per-unit retain certificates).
+
+(2) Exceptions The provisions of subsection (a) shall not apply, to the extent provided in regulations prescribed by the Secretary, to any payment—
+
+(A) by a foreign corporation, or
+
+(B) to a foreign corporation, a nonresident alien, or a partnership not engaged in trade or business in the United States and composed in whole or in part of nonresident aliens.
+
+(c) Exemption for certain consumer cooperatives A cooperative which the Secretary determines is primarily engaged in selling at retail goods or services of a type that are generally for personal, living, or family use shall, upon application to the Secretary, be granted exemption from the reporting requirements imposed by subsection (a). Application for exemption under this subsection shall be made in accordance with regulations prescribed by the Secretary.
+
+(d) Determination of amount paid For purposes of this section, in determining the amount of any payment—
+
+(1) property (other than a qualified written notice of allocation or a qualified per-unit retain certificate) shall be taken into account at its fair market value, and
+
+(2) a qualified written notice of allocation or a qualified per-unit retain certificate shall be taken into account at its stated dollar amount.
+
+(e) Statements to be furnished to persons with respect to whom information is required Every cooperative required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the cooperative required to make such return, and
+
+(2) the aggregate amount of payments to the person required to be shown on the return.
+
+The written statement required under the preceding sentence shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made and shall be in such form as the Secretary may prescribe by regulations.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 746; Pub. L. 87–834, § 19(b), Oct. 16, 1962, 76 Stat. 1054; Pub. L. 89–809, title II, § 211(d), Nov. 13, 1966, 80 Stat. 1584; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, §§ 304, 308(a), Sept. 3, 1982, 96 Stat. 587, 591; Pub. L. 98–67, title I, §§ 102(a), 108(c), Aug. 5, 1983, 97 Stat. 369, 383; Pub. L. 99–514, title XV, § 1501(c)(3), Oct. 22, 1986, 100 Stat. 2737; Pub. L. 104–168, title XII, § 1201(a)(4), July 30, 1996, 110 Stat. 1469.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Subsec. (e)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”. 1986—Subsec. (e). Pub. L. 99–514, in amending subsec. (e) 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 struck out provision directing that no statement was required if the aggregate amount of payments made to the person as shown on the return was less than $10. 1983—Pub. L. 98–67 substituted in subsec. (e) “The written statement required under the preceding sentence shall be furnished (either in person or in a separate mailing by first-class mail) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made, and shall be in such form as the Secretary may prescribe by regulations” for “The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a)(1) was made” and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Subsecs. (a)(1), (b)(1), (e), (f). Pub. L. 97–248 provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, subsecs. (a)(1), (b)(1), and (e) are amended and a new subsec. (f) is added. Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of Pub. L. 97–248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (b)(1). Pub. L. 89–809, § 211(d)(1), added subpars. (D) and (E). Subsec. (d). Pub. L. 89–809, § 211(d)(2), inserted references to qualified per-unit retain certificates. 1962—Pub. L. 87–834 substituted “Returns regarding payments of patronage dividends” for “Returns regarding patronage dividends” in section catchline and amended text generally. Prior to amendment, text read as follows: “(a) Payments of $100 or More.—Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indebtedness, letters of advice, or in some other manner that discloses to each patron the amount of such dividend, refund, or rebate) shall make a return showing— “(1) The name and address of each patron to whom it has made such allocations amounting to $100 or more during the calendar year; and “(2) The amount of such allocations to each patron. “(b) Payments Regardless of Amount.—If required by the Secretary or his delegate, any such corporation shall make a return of all patronage dividends, rebates, or refunds made during the calendar year to its patrons. “(c) Exceptions.—This section shall not apply in the case of any corporation (including any cooperative or nonprofit corporation engaged in rural electrification) described in section 501(c)(12) or (15) which is exempt from tax under section 501(a), or in the case of any corporation subject to a tax imposed by subchapter L of chapter 1.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Oct. 22, 1986, see section 1501(e) of Pub. L. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective Date of 1983 AmendmentAmendment by section 108(c) of Pub. L. 98–67 applicable with respect to payments made after Dec. 31, 1983, see section 110(a) of Pub. L. 98–67, set out as a note under section 31 of this title.
+
+Effective Date of 1966 AmendmentAmendment by Pub. L. 89–809 applicable with respect to calendar years after 1966, see section 211(e)(2) of Pub. L. 89–809, set out as a note under section 1382 of this title.
+
+Effective Date of 1962 AmendmentAmendment by Pub. L. 87–834 applicable to payments of dividends and interest made on or after Jan. 1, 1963, and to payments of amounts described in subsection (b) of this section made on or after Jan. 1, 1963, with respect to patronage occurring on or after the first day of the first taxable year of the cooperative beginning on or after Jan. 1, 1963, see section 19(h) of Pub. L. 87–834, set out as a note under section 6042 of this title.

legal/us/code/title-26/chapter-61/section-6045a.md

@@ -0,0 +1,57 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6045A"
+description: "Information required in connection with transfers of covered securities to brokers"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6045A"
+citation: "26 U.S.C. § 6045A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6045A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "58870d9c041158e90e638445517cb2f2b356dca6f4e00165ed111dcf9e86e8d7"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4ee51149be0dbac37a9f8d713bc8f9ef78078e0ed80a33ecba979bbcb619c808"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6045A - Information required in connection with transfers of covered securities to brokers
+
+## Text
+
+(a) Furnishing of information Every applicable person which transfers to a broker (as defined in section 6045(c)(1)) a covered security (as defined in section 6045(g)(3)) in the hands of such applicable person shall furnish to such broker a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such broker to meet the requirements of section 6045(g).
+
+(b) Applicable person For purposes of subsection (a), the term “applicable person” means—
+
+(1) any broker (as defined in section 6045(c)(1)), and
+
+(2) any other person as provided by the Secretary in regulations.
+
+(c) Time for furnishing statement Except as otherwise provided by the Secretary, any statement required by subsection (a) shall be furnished not later than 15 days after the date of the transfer described in such subsection.
+
+(d) Return requirement for certain transfers of digital assets not otherwise subject to reporting Any broker, with respect to any transfer (which is not part of a sale or exchange executed by such broker) during a calendar year of a covered security which is a digital asset from an account maintained by such broker to an account which is not maintained by, or an address not associated with, a person that such broker knows or has reason to know is also a broker, shall make a return for such calendar year, in such form as determined by the Secretary, showing the information otherwise required to be furnished with respect to transfers subject to subsection (a).
+
+(Added Pub. L. 110–343, div. B, title IV, § 403(c)(1), Oct. 3, 2008, 122 Stat. 3858; amended Pub. L. 117–58, div. H, title VI, § 80603(b)(2)(A), Nov. 15, 2021, 135 Stat. 1340.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2021—Subsec. (a). Pub. L. 117–58, § 80603(b)(2)(A)(i), struck out “a security which is” after “section 6045(c)(1))”. Subsec. (d). Pub. L. 117–58, § 80603(b)(2)(A)(ii), added subsec. (d).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2021 AmendmentAmendment by Pub. L. 117–58 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2023, see section 80603(c) of Pub. L. 117–58, set out as a note under section 6045 of this title.
+
+Effective DateSection effective Jan. 1, 2011, see section 403(e)(1) of Pub. L. 110–343, set out as an Effective Date of 2008 Amendment note under section 1012 of this title.

legal/us/code/title-26/chapter-61/section-6045b.md

@@ -0,0 +1,71 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6045B"
+description: "Returns relating to actions affecting basis of specified securities"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6045B"
+citation: "26 U.S.C. § 6045B"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6045B"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ddda38597c5edd436629548045c7fe5ed58d811e94cd6fde6b215a42179a5fab"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "2ba137dd2ed94b2bcf24ee3a638e470efe658cae296b5c7d81abeed56d8aaf1d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6045B - Returns relating to actions affecting basis of specified securities
+
+## Text
+
+(a) In general According to the forms or regulations prescribed by the Secretary, any issuer of a specified security shall make a return setting forth—
+
+(1) a description of any organizational action which affects the basis of such specified security of such issuer,
+
+(2) the quantitative effect on the basis of such specified security resulting from such action, and
+
+(3) such other information as the Secretary may prescribe.
+
+(b) Time for filing return Any return required by subsection (a) shall be filed not later than the earlier of—
+
+(1) 45 days after the date of the action described in subsection (a), or
+
+(2) January 15 of the year following the calendar year during which such action occurred.
+
+(c) Statements to be furnished to holders of specified securities or their nominees According to the forms or regulations prescribed by the Secretary, every person required to make a return under subsection (a) with respect to a specified security shall furnish to the nominee with respect to the specified security (or certificate holder if there is no nominee) a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return,
+
+(2) the information required to be shown on such return with respect to such security, and
+
+(3) such other information as the Secretary may prescribe.
+
+The written statement required under the preceding sentence shall be furnished to the holder on or before January 15 of the year following the calendar year during which the action described in subsection (a) occurred.
+
+(d) Specified security For purposes of this section, the term “specified security” has the meaning given such term by section 6045(g)(3)(B). No return shall be required under this section with respect to actions described in subsection (a) with respect to a specified security which occur before the applicable date (as defined in section 6045(g)(3)(C)) with respect to such security.
+
+(e) Public reporting in lieu of return The Secretary may waive the requirements under subsections (a) and (c) with respect to a specified security, if the person required to make the return under subsection (a) makes publicly available, in such form and manner as the Secretary determines necessary to carry out the purposes of this section—
+
+(1) the name, address, phone number, and email address of the information contact of such person, and
+
+(2) the information described in paragraphs (1), (2), and (3) of subsection (a).
+
+(Added Pub. L. 110–343, div. B, title IV, § 403(d)(1), Oct. 3, 2008, 122 Stat. 3859.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection effective Jan. 1, 2011, see section 403(e)(1) of Pub. L. 110–343, set out as an Effective Date of 2008 Amendment note under section 1012 of this title.

legal/us/code/title-26/chapter-61/section-6046a.md

@@ -0,0 +1,65 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6046A"
+description: "Returns as to interests in foreign partnerships"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6046A"
+citation: "26 U.S.C. § 6046A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6046A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "1a3e9da6cb7481b732033bd42f96ff9c326e280e2cee27457fda047d572427bf"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "faa89c04c8433d6e4d5462d4ea7848789637f679737e2926aa02a78a17f04e93"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6046A - Returns as to interests in foreign partnerships
+
+## Text
+
+(a) Requirement of return Any United States person, except to the extent otherwise provided by regulations—
+
+(1) who acquires any interest in a foreign partnership,
+
+(2) who disposes of any portion of his interest in a foreign partnership, or
+
+(3) whose proportional interest in a foreign partnership changes substantially,
+
+shall file a return. 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.
+
+(b) Form and contents of return Any return required by subsection (a) shall be in such form and set forth such information as the Secretary shall by regulations prescribe.
+
+(c) Time for filing return Any return required by subsection (a) shall be filed on or before the 90th day (or on or before such later day as the Secretary may by regulations prescribe) after the day on which the United States person becomes liable to file such return.
+
+(d) 10-percent interest For purposes of subsection (a), a 10-percent interest in a partnership is an interest described in section 6038(e)(3)(C).
+
+(e) Cross reference For provisions relating to penalties for violations of this section, see sections 6679 and 7203.
+
+(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.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1997—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.” Subsecs. (d), (e). Pub. L. 105–34, § 1143(a)(2), added subsec. (d) and redesignated former subsec. (d) as (e).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1997 AmendmentPub. 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].”
+
+Effective DatePub. 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].”
+
+Special Rule for Certain International Satellite PartnershipsFor provision that this section is not applicable to certain international satellite partnerships, see section 406 of Pub. L. 97–248, set out as a note under section 6231 of this title.

legal/us/code/title-26/chapter-61/section-6047.md

@@ -0,0 +1,115 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6047"
+description: "Information relating to certain trusts and annuity plans"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6047"
+citation: "26 U.S.C. § 6047"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6047"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "b6b1ae96be5780912560367c1abffb7068f881cd6b8569ce1d56c65ad45f01a7"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c55063c3e549aa81fa3ea4e0195625580db53f1db6c44073ba41012e6e81e8d8"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6047 - Information relating to certain trusts and annuity plans
+
+## Text
+
+(a) Trustees and insurance companies The trustee of a trust described in section 401(a) which is exempt from tax under section 501(a) to which contributions have been paid under a plan on behalf of any owner-employee (as defined in section 401(c)(3)), and each insurance company or other person which is the issuer of a contract purchased by such a trust, or purchased under a plan described in section 403(a), contributions for which have been paid on behalf of any owner-employee, shall file such returns (in such form and at such times), keep such records, make such identification of contracts and funds (and accounts within such funds), and supply such information, as the Secretary shall by forms or regulations prescribe.
+
+(b) Owner-employees Every individual on whose behalf contributions have been paid as an owner-employee (as defined in section 401(c)(3))—
+
+(1) to a trust described in section 401(a) which is exempt from tax under section 501(a), or
+
+(2) to an insurance company or other person under a plan described in section 403(a),
+
+shall furnish the trustee, insurance company, or other person, as the case may be, such information at such times and in such form and manner as the Secretary shall prescribe by forms or regulations.
+
+(c) Other programs To the extent provided by regulations prescribed by the Secretary, the provisions of this section apply with respect to any payment described in section 219 and to transactions of any trust described in section 408(a) or under an individual retirement annuity described in section 408(b).
+
+(d) Reports by employers, plan administrators, etc. (1) In general The Secretary shall by forms or regulations require that—
+
+(A) the employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, a plan from which designated distributions (as defined in section 3405(e)(1)) may be made, and
+
+(B) any person issuing any contract under which designated distributions (as so defined) may be made,
+
+make returns and reports regarding such plan (or contract) to the Secretary, to the participants and beneficiaries of such plan (or contract), and to such other persons as the Secretary may by regulations prescribe. No return or report may be required under the preceding sentence with respect to distributions to any person during any year unless such distributions aggregate $10 or more.
+
+(2) Form, etc., of reports Such reports shall be in such form, made at such time, and contain such information as the Secretary may prescribe by forms or regulations.
+
+(e) Employee stock ownership plans The Secretary shall require—
+
+(1) any employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, an employee stock ownership plan which holds stock with respect to which section 404(k) applies to dividends paid on such stock, or
+
+(2) both such employer or plan administrator,
+
+to make returns and reports regarding such plan, transaction, or loan to the Secretary and to such other persons as the Secretary may prescribe. Such returns and reports shall be made in such form, shall be made at such time, and shall contain such information as the Secretary may prescribe.
+
+(f) Designated Roth contributions The Secretary shall require the plan administrator of each applicable retirement plan (as defined in section 402A) to make such returns and reports regarding designated Roth contributions (as defined in section 402A) to the Secretary, participants and beneficiaries of the plan, and such other persons as the Secretary may prescribe.
+
+(g) Information relating to life insurance contract transactions This section shall not apply to any information which is required to be reported under section 6050Y.
+
+(h) Cross references (1) For provisions relating to penalties for failures to file returns and reports required under this section, see sections 6652(e), 6721, and 6722.
+
+(2) For criminal penalty for furnishing fraudulent information, see section 7207.
+
+(3) For provisions relating to penalty for failure to comply with the provisions of subsection (d), see section 6704.
+
+(4) For provisions requiring reporting of information relating to certain life insurance contract transactions, see section 6050Y.
+
+(Added Pub. L. 87–792, § 7(m)(1), Oct. 10, 1962, 76 Stat. 830; amended Pub. L. 93–406, title II, §§ 1031(c)(3), 2002(g)(8), Sept. 2, 1974, 88 Stat. 947, 970; Pub. L. 94–455, title XV, § 1501(b)(9), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1737, 1834; Pub. L. 97–34, title III, § 311(h)(8), Aug. 13, 1981, 95 Stat. 282; Pub. L. 97–248, title III, § 334(b), Sept. 3, 1982, 96 Stat. 626; Pub. L. 97–448, title I, § 103(c)(12)(C), Jan. 12, 1983, 96 Stat. 2377; Pub. L. 98–369, div. A, title IV, § 491(d)(47), (57), July 18, 1984, 98 Stat. 852; Pub. L. 99–514, title XV, § 1501(d)(1)(D), title XVIII, § 1848(e)(2), Oct. 22, 1986, 100 Stat. 2740, 2857; Pub. L. 101–239, title VII, § 7301(e), Dec. 19, 1989, 103 Stat. 2349; Pub. L. 102–318, title V, § 522(b)(2)(D), (E), July 3, 1992, 106 Stat. 314; Pub. L. 104–188, title I, §§ 1455(b)(2), (d)(1), 1602(b)(6), Aug. 20, 1996, 110 Stat. 1818, 1834; Pub. L. 107–16, title VI, § 617(d)(2), June 7, 2001, 115 Stat. 106; Pub. L. 115–97, title I, § 13520(c)(2), Dec. 22, 2017, 131 Stat. 2151.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2017—Subsec. (g). Pub. L. 115–97, § 13520(c)(2)(B), added subsec. (g). Former subsec. (g) redesignated (h). Subsec. (h). Pub. L. 115–97, § 13520(c)(2)(A), redesignated subsec. (g) as (h). Subsec. (h)(4). Pub. L. 115–97, § 13520(c)(2)(C), added par. (4). Text was editorially conformed to match the style of pars. (1) to (3). 2001—Subsecs. (f), (g). Pub. L. 107–16 added subsec. (f) and redesignated former subsec. (f) as (g). 1996—Subsec. (d)(1). Pub. L. 104–188, § 1455(b)(2), inserted at end “No return or report may be required under the preceding sentence with respect to distributions to any person during any year unless such distributions aggregate $10 or more.” Subsec. (e)(1) to (3). Pub. L. 104–188, § 1602(b)(6), added pars. (1) and (2) and struck out former pars. (1) to (3) which read as follows: “(1) any employer maintaining, or the plan administrator (within the meaning of section 414(g)) of, an employee stock ownership plan— “(A) which acquired stock in a transaction to which section 133 applies, or “(B) which holds stock with respect to which section 404(k) applies to dividends paid on such stock, “(2) any person making or holding a loan to which section 133 applies, or “(3) both such employer or plan administrator and such person,”. Subsec. (f)(1). Pub. L. 104–188, § 1455(d)(1), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “For provisions relating to penalties for failure to file a return required by this section, see section 6652(e).” 1992—Subsec. (d)(1)(A). Pub. L. 102–318, § 522(b)(2)(E), which directed the substitution of “section 3405(d)(3)” for “section 3405(d)(1)”, could not be executed because of the prior amendment by Pub. L. 102–318, § 522(b)(2)(D). See below. Pub. L. 102–318, § 522(b)(2)(D), substituted “3405(e)(1)” for “3405(d)(1)”. 1989—Subsecs. (e), (f). Pub. L. 101–239 added subsec. (e) and redesignated former subsec. (e) as (f). 1986—Subsec. (e)(1). Pub. L. 99–514, § 1501(d)(1)(D), substituted “section 6652(e)” for “section 6652(f)”. Subsec. (e)(3). Pub. L. 99–514, § 1848(e)(2), added par. (3). 1984—Pub. L. 98–369, § 491(d)(57), struck out “and bond purchase” after “trusts and annuity” in section catchline. Subsecs. (c) to (f). Pub. L. 98–369, § 491(d)(47), redesignated former subsecs. (d) to (f) as (c) to (e), respectively, and struck out former subsec. (c) which related to information to be supplied by employees under qualified bond purchase plans. 1983—Subsec. (d). Pub. L. 97–448 substituted “section 219” for “section 219(a)”. 1982—Subsecs. (e), (f). Pub. L. 97–248 added subsec. (e) and redesignated former subsec. (e) as (f). 1981—Subsec. (d). Pub. L. 97–34 substituted “section 219(a)” for “section 219(a) or 220(a)”. 1976—Subsecs. (a) to (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing. Subsec. (d). Pub. L. 94–455, § 1501(b)(9), inserted “or 220(a)” after “section 219(a)”. 1974—Subsec. (d). Pub. L. 93–406, § 2002(g)(8), added subsec. (d). Former subsec. (d) redesignated (e). Subsec. (e). Pub. L. 93–406, §§ 1031(c)(3), 2002(g)(8), redesignated former subsec. (d) as (e), and inserted reference to section 6652(f) covering provisions relating to penalties for failure to file a return required by this section.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2017 AmendmentPub. L. 115–97, title I, § 13520(d), Dec. 22, 2017, 131 Stat. 2151, provided that: “The amendments made by this section [enacting section 6050Y of this title and amending this section and section 6724 of this title] shall apply to— “(1) reportable policy sales (as defined in section 6050Y(d)(2) of the Internal Revenue Code of 1986 (as added by subsection (a)) after December 31, 2017, and “(2) reportable death benefits (as defined in section 6050Y(d)(4) of such Code (as added by subsection (a)) paid after December 31, 2017.”
+
+Effective Date of 2001 AmendmentAmendment by Pub. L. 107–16 applicable to taxable years beginning after Dec. 31, 2005, see section 617(f) of Pub. L. 107–16, set out as a note under section 402 of this title.
+
+Effective Date of 1996 AmendmentAmendment by section 1455(b)(2), (d)(1) of Pub. L. 104–188 applicable to returns, reports, and other statements the due date for which (determined without regard to extensions) is after Dec. 31, 1996, see section 1455(e) of Pub. L. 104–188, set out as a note under section 408 of this title. Amendment by section 1602(b)(6) of Pub. L. 104–188 applicable to loans made after Aug. 20, 1996, with exception and provisions relating to certain refinancings, see section 1602(c) of Pub. L. 104–188, set out as an Effective Date of Repeal note under former section 133 of this title.
+
+Effective Date of 1992 AmendmentAmendment by Pub. L. 102–318 applicable, except as otherwise provided, to distributions after Dec. 31, 1992, see section 522(d) of Pub. L. 102–318, set out as a note under section 401 of this title.
+
+Effective Date of 1989 AmendmentAmendment by Pub. L. 101–239, applicable, except as otherwise provided, to loans made after July 10, 1989, see section 7301(f) of Pub. L. 101–239, set out as a note under section 133 of this title.
+
+Effective Date of 1986 AmendmentAmendment by section 1501(d)(1)(D) of Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title. Amendment by section 1848(e)(2) of Pub. L. 99–514 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. 99–514, set out as a note under section 48 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.
+
+Effective Date of 1983 AmendmentAmendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 effective Jan. 1, 1983, see section 334(e) of Pub. L. 97–248, set out as an Effective Date note under section 3405 of this title.
+
+Effective Date of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to taxable years beginning after Dec. 31, 1981, see section 311(i)(1) of Pub. L. 97–34, set out as a note under section 219 of this title.
+
+Effective Date of 1976 AmendmentAmendment by section 1501(b)(9) of Pub. L. 94–455 applicable to taxable years beginning after Dec. 31, 1976, see section 1501(d) of Pub. L. 94–455, set out as a note under section 62 of this title.
+
+Effective Date of 1974 AmendmentAmendment by section 1031(c)(3) of Pub. L. 93–406 effective Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as an Effective Date note under section 6057 of this title. Amendment by section 2002(g)(8) of Pub. L. 93–406 effective Jan. 1, 1975, see section 2002(i)(2) of Pub. L. 93–406, set out as an Effective Date note under section 4973 of this title.
+
+Effective DateSection applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87–792, set out as a note under section 22 of this title.
+
+Plan Amendments Not Required Until January 1, 1998For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104–188, set out as a note under section 401 of this title.
+
+Plan Amendments Not Required Until January 1, 1994For provisions directing that if any amendments made by subtitle B [§§ 521–523] of title V of Pub. L. 102–318 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1994, see section 523 of Pub. L. 102–318, set out as a note under section 401 of this title.
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

legal/us/code/title-26/chapter-61/section-6048.md

@@ -0,0 +1,127 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6048"
+description: "Information with respect to certain foreign trusts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6048"
+citation: "26 U.S.C. § 6048"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6048"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ac6d6e9c5e6b7327bc420159783e7e008d99409e388ab94c1221fd1255c66ab8"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "79639a6de1be53124b0b2b67aaa366a991703222c6b1fe1d94521d94a520d510"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6048 - Information with respect to certain foreign trusts
+
+## Text
+
+(a) Notice of certain events (1) General rule On or before the 90th day (or such later day as the Secretary may prescribe) after any reportable event, the responsible party shall provide written notice of such event to the Secretary in accordance with paragraph (2).
+
+(2) Contents of notice The notice required by paragraph (1) shall contain such information as the Secretary may prescribe, including—
+
+(A) the amount of money or other property (if any) transferred to the trust in connection with the reportable event, and
+
+(B) the identity of the trust and of each trustee and beneficiary (or class of beneficiaries) of the trust.
+
+(3) Reportable event For purposes of this subsection—
+
+(A) In general The term “reportable event” means—
+
+(i) the creation of any foreign trust by a United States person,
+
+(ii) the transfer of any money or property (directly or indirectly) to a foreign trust by a United States person, including a transfer by reason of death, and
+
+(iii) the death of a citizen or resident of the United States if—
+
+(I) the decedent was treated as the owner of any portion of a foreign trust under the rules of subpart E of part I of subchapter J of chapter 1, or
+
+(II) any portion of a foreign trust was included in the gross estate of the decedent.
+
+(B) Exceptions (i) Fair market value sales Subparagraph (A)(ii) shall not apply to any transfer of property to a trust in exchange for consideration of at least the fair market value of the transferred property. For purposes of the preceding sentence, consideration other than cash shall be taken into account at its fair market value and the rules of section 679(a)(3) shall apply.
+
+(ii) Deferred compensation and charitable trusts Subparagraph (A) shall not apply with respect to a trust which is—
+
+(I) described in section 402(b), 404(a)(4), or 404A, or
+
+(II) determined by the Secretary to be described in section 501(c)(3).
+
+(4) Responsible party For purposes of this subsection, the term “responsible party” means—
+
+(A) the grantor in the case of the creation of an inter vivos trust,
+
+(B) the transferor in the case of a reportable event described in paragraph (3)(A)(ii) other than a transfer by reason of death, and
+
+(C) the executor of the decedent’s estate in any other case.
+
+(b) United States owner of foreign trust (1) In general If, at any time during any taxable year of a United States person, such person is treated as the owner of any portion of a foreign trust under the rules of subpart E of part I of subchapter J of chapter 1, such person shall submit such information as the Secretary may prescribe with respect to such trust for such year and shall be responsible to ensure that—
+
+(A) such trust makes a return for such year which sets forth a full and complete accounting of all trust activities and operations for the year, the name of the United States agent for such trust, and such other information as the Secretary may prescribe, and
+
+(B) such trust furnishes such information as the Secretary may prescribe to each United States person (i) who is treated as the owner of any portion of such trust or (ii) who receives (directly or indirectly) any distribution from the trust.
+
+(2) Trusts not having United States agent (A) In general If the rules of this paragraph apply to any foreign trust, the determination of amounts required to be taken into account with respect to such trust by a United States person under the rules of subpart E of part I of subchapter J of chapter 1 shall be determined by the Secretary.
+
+(B) United States agent required The rules of this paragraph shall apply to any foreign trust to which paragraph (1) applies unless such trust agrees (in such manner, subject to such conditions, and at such time as the Secretary shall prescribe) to authorize a United States person to act as such trust’s limited agent solely for purposes of applying sections 7602, 7603, and 7604 with respect to—
+
+(i) any request by the Secretary to examine records or produce testimony related to the proper treatment of amounts required to be taken into account under the rules referred to in subparagraph (A), or
+
+(ii) any summons by the Secretary for such records or testimony.
+
+The appearance of persons or production of records by reason of a United States person being such an agent shall not subject such persons or records to legal process for any purpose other than determining the correct treatment under this title of the amounts required to be taken into account under the rules referred to in subparagraph (A). A foreign trust which appoints an agent described in this subparagraph shall not be considered to have an office or a permanent establishment in the United States, or to be engaged in a trade or business in the United States, solely because of the activities of such agent pursuant to this subsection.
+
+(C) Other rules to apply Rules similar to the rules of paragraphs (2) and (4) of section 6038A(e) shall apply for purposes of this paragraph.
+
+(c) Reporting by United States beneficiaries of foreign trusts (1) In general If any United States person receives (directly or indirectly) during any taxable year of such person any distribution from a foreign trust, such person shall make a return with respect to such trust for such year which includes—
+
+(A) the name of such trust,
+
+(B) the aggregate amount of the distributions so received from such trust during such taxable year, and
+
+(C) such other information as the Secretary may prescribe.
+
+(2) Inclusion in income if records not provided (A) In general If adequate records are not provided to the Secretary to determine the proper treatment of any distribution from a foreign trust, such distribution shall be treated as an accumulation distribution includible in the gross income of the distributee under chapter 1. To the extent provided in regulations, the preceding sentence shall not apply if the foreign trust elects to be subject to rules similar to the rules of subsection (b)(2)(B).
+
+(B) Application of accumulation distribution rules For purposes of applying section 668 in a case to which subparagraph (A) applies, the applicable number of years for purposes of section 668(a) shall be ½ of the number of years the trust has been in existence.
+
+(d) Special rules (1) Determination of whether United States person makes transfer or receives distribution For purposes of this section, in determining whether a United States person makes a transfer to, or receives a distribution from, a foreign trust, the fact that a portion of such trust is treated as owned by another person under the rules of subpart E of part I of subchapter J of chapter 1 shall be disregarded.
+
+(2) Domestic trusts with foreign activities To the extent provided in regulations, a trust which is a United States person shall be treated as a foreign trust for purposes of this section and section 6677 if such trust has substantial activities, or holds substantial property, outside the United States.
+
+(3) Time and manner of filing information Any notice or return required under this section shall be made at such time and in such manner as the Secretary shall prescribe.
+
+(4) Modification of return requirements The Secretary is authorized to suspend or modify any requirement of this section if the Secretary determines that the United States has no significant tax interest in obtaining the required information.
+
+(5) United States person’s return must be consistent with trust return or Secretary notified of inconsistency Rules similar to the rules of section 6034A(c) shall apply to items reported by a trust under subsection (b)(1)(B) and to United States persons referred to in such subsection.
+
+(Added Pub. L. 87–834, § 7(f), Oct. 16, 1962, 76 Stat. 987; amended Pub. L. 94–455, title X, § 1013(d)(1), (e)(3), (4), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1616, 1834; Pub. L. 97–248, title III, § 341(b), Sept. 3, 1982, 96 Stat. 635; Pub. L. 104–188, title I, § 1901(a), Aug. 20, 1996, 110 Stat. 1904; Pub. L. 105–34, title X, § 1027(b), title XVI, § 1601(i)(1), Aug. 5, 1997, 111 Stat. 926, 1092; Pub. L. 111–147, title V, § 534(a), Mar. 18, 2010, 124 Stat. 114.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2010—Subsec. (b)(1). Pub. L. 111–147 inserted “shall submit such information as the Secretary may prescribe with respect to such trust for such year and” before “shall be responsible to ensure” in introductory provisions. 1997—Subsec. (b). Pub. L. 105–34, § 1601(i)(1), substituted “owner” for “grantor” in heading. Subsec. (d)(5). Pub. L. 105–34, § 1027(b), added par. (5). 1996—Pub. L. 104–188 amended section generally, substituting provisions calling for improved information reporting on foreign trusts for provisions calling for the filing of returns as to foreign trusts, prescribing the form and contents of such returns, and requiring annual returns for foreign trusts with one or more United States beneficiaries. 1982—Subsec. (a). Pub. L. 97–248 inserted “(or on or before such later day as the Secretary may by regulations prescribe)” after “the 90th day”. 1976—Pub. L. 94–455, § 1013(e)(4), struck out “creation of or transfer to” after “Returns as to” in section catchline. Subsec. (b). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. Subsecs. (c), (d). Pub. L. 94–455, § 1013(d)(1), (e)(3), added subsec. (c), redesignated former subsec. (c) as (d), and in subsec. (d) struck out cross reference to section 643(d) for definition of “foreign trust created by a United States person”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2010 AmendmentPub. L. 111–147, title V, § 534(b), Mar. 18, 2010, 124 Stat. 115, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [Mar. 18, 2010].”
+
+Effective Date of 1997 AmendmentAmendment by section 1027(b) of Pub. L. 105–34 applicable to returns of beneficiaries and owners filed after Aug. 5, 1997, see section 1027(c) of Pub. L. 105–34, set out as a note under section 6034A of this title. Amendment by section 1601(i)(1) of Pub. L. 105–34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. L. 105–34, set out as a note under section 23 of this title.
+
+Effective Date of 1996 AmendmentPub. L. 104–188, title I, § 1901(d), Aug. 20, 1996, 110 Stat. 1908, provided that: “(1) Reportable events.—To the extent related to subsection (a) of section 6048 of the Internal Revenue Code of 1986, as amended by this section, the amendments made by this section [amending this section and sections 6677 and 6724 of this title] shall apply to reportable events (as defined in such section 6048) occurring after the date of the enactment of this Act [Aug. 20, 1996]. “(2) Grantor trust reporting.—To the extent related to subsection (b) of such section 6048, the amendments made by this section shall apply to taxable years of United States persons beginning after December 31, 1995. “(3) Reporting by united states beneficiaries.—To the extent related to subsection (c) of such section 6048, the amendments made by this section shall apply to distributions received after the date of the enactment of this Act.”
+
+Effective Date of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to returns filed after Sept. 3, 1982, see section 341(c) of Pub. L. 97–248, set out as a note under section 6046 of this title.

legal/us/code/title-26/chapter-61/section-6050.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050"
+description: "Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050"
+citation: "26 U.S.C. § 6050"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e24f8bd75e0d0c06f3caad794bd926b1ec37d63028758ee802b5df2b3797a728"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "b0dc30bd03150b4ba9f9d07c082a2cd9d2fe5e1f9a7bd46831032b6a7d47e9a1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050 - Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
+
+## Notes
+
+Section, added Pub. L. 91–172, title I, § 121(e)(1), Dec. 30, 1969, 83 Stat. 548; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, provided for a return by transferor of income producing property if the transferee was known to be an organization referred to in section 511(a) or (b) and property had a fair market value in excess of $50,000.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealPub. L. 96–167, § 5(c), Dec. 29, 1979, 93 Stat. 1276, provided that: “The amendments made by this section [repealing this section] shall apply to transfers after the date of the enactment of this Act [Dec. 29, 1979].”

legal/us/code/title-26/chapter-61/section-6050a.md

@@ -0,0 +1,61 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050A"
+description: "Reporting requirements of certain fishing boat operators"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050A"
+citation: "26 U.S.C. § 6050A"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050A"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "36a2c4f815c05090c004dc7d2e3fd6012edc75c15ca915a76da03f8e8b938f56"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "74e840bdef0b4690925587cf4e7eeb47d36e340de951adb9ccbdff29cde97f91"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050A - Reporting requirements of certain fishing boat operators
+
+## Text
+
+(a) Reports The operator of a boat on which one or more individuals, during a calendar year, perform services described in section 3121(b)(20) shall submit to the Secretary (at such time, and in such manner and form, as the Secretary shall by regulations prescribe) information respecting—
+
+(1) the identity of each individual performing such services;
+
+(2) the percentage of each such individual’s share of the catches of fish or other forms of aquatic animal life, and the percentage of the operator’s share of such catches;
+
+(3) if such individual receives his share in kind, the type and weight of such share, together with such other information as the Secretary may prescribe by regulations reasonably necessary to determine the value of such share;
+
+(4) if such individual receives a share of the proceeds of such catches, the amount so received; and
+
+(5) any cash remuneration described in section 3121(b)(20)(A).
+
+(b) Written statement Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing the information relating to such person required to be contained in such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(Added Pub. L. 94–455, title XII, § 1207(e)(3)(A), Oct. 4, 1976, 90 Stat. 1707; amended Pub. L. 99–514, title XV, § 1501(c)(6), Oct. 22, 1986, 100 Stat. 2737; Pub. L. 104–188, title I, § 1116(a)(1)(C), Aug. 20, 1996, 110 Stat. 1762.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Subsec. (a)(5). Pub. L. 104–188 added par. (5). 1986—Subsec. (b). Pub. L. 99–514 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “Every person making a return under subsection (a) shall furnish to each person whose name is set forth in such return a written statement showing the information relating to such person contained in such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendments by Pub. L. 104–188 applicable to remuneration paid after Dec. 31, 1996, see section 1116(a)(3)(B) of Pub. L. 104–188, set out as a note under section 3121 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective DateSection effective for calendar years beginning after Oct. 4, 1976, see section 1207(f)(4)(A) of Pub. L. 94–455, set out as a note under section 3121 of this title.

legal/us/code/title-26/chapter-61/section-6050aa.md

@@ -0,0 +1,83 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050AA"
+description: "Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050AA"
+citation: "26 U.S.C. § 6050AA"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050AA"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c327afade38a2d1c015140e3335e5fa7771287c76e8c418a7a96cb6864c7c009"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e4e02d81e55c47f9af738aef53e8519bc5fc3a3bae89223f7db7acf7c9939370"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050AA - Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals
+
+## Text
+
+(a) In general Any person—
+
+(1) who is engaged in a trade or business, and
+
+(2) who, in the course of such trade or business, receives from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan,
+
+shall make the return described in subsection (b) with respect to each individual from whom such interest was received at such time as the Secretary may provide.
+
+(b) Form and manner of returns A return is described in this subsection if such return—
+
+(1) is in such form as the Secretary may prescribe, and
+
+(2) contains—
+
+(A) the name and address of the individual from whom the interest described in subsection (a)(2) was received,
+
+(B) the amount of such interest received for the calendar year,
+
+(C) the amount of outstanding principal on the specified passenger vehicle loan as of the beginning of such calendar year,
+
+(D) the date of the origination of such loan,
+
+(E) the year, make, model, and vehicle identification number of the applicable passenger vehicle which secures such loan (or such other description of such vehicle as the Secretary may prescribe), and
+
+(F) such other information as the Secretary may prescribe.
+
+(c) Statements to be furnished to individuals with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(2) the information described in subparagraphs (B), (C), (D), and (E) of subsection (b)(2) with respect to such individual (and such information as is described in subsection (b)(2)(F) with respect to such individual as the Secretary may provide for purposes of this subsection).
+
+The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(d) Definitions For purposes of this section—
+
+(1) In general Terms used in this section which are also used in paragraph (4) of section 163(h) shall have the same meaning as when used in such paragraph.
+
+(2) Specified passenger vehicle loan The term “specified passenger vehicle loan” means the indebtedness described in section 163(h)(4)(B) with respect to any applicable passenger vehicle.
+
+(e) Regulations The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance to prevent the duplicate reporting of information under this section.
+
+(f) Applicability No return shall be required under this section for any period to which section 163(h)(4) does not apply.
+
+(Added Pub. L. 119–21, title VII, § 70203(c)(1), July 4, 2025, 139 Stat. 178.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to indebtedness incurred after Dec. 31, 2024, see section 70203(e) of Pub. L. 119–21, set out as an Effective Date of 2025 Amendment note under section 56 of this title.

legal/us/code/title-26/chapter-61/section-6050b.md

@@ -0,0 +1,65 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050B"
+description: "Returns relating to unemployment compensation"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050B"
+citation: "26 U.S.C. § 6050B"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050B"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "5f50dee62d3b7b1edf1fd8cab3f355f5433f41a8c627ac76f1a080ca3006a500"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "197e101c1224fd7a94cce01a065f3a492747850975de449fc35d4d71f929a752"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050B - Returns relating to unemployment compensation
+
+## Text
+
+(a) Requirement of reporting Every person who makes payments of unemployment compensation aggregating $10 or more to any individual during any calendar year shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amounts of such payments and the name and address of the individual to whom paid.
+
+(b) Statements to be furnished to individuals with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(2) the aggregate amount of payments to the individual required to be shown on such return.
+
+The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(c) Definitions For purposes of this section—
+
+(1) Unemployment compensation The term “unemployment compensation” has the meaning given to such term by section 85(b).
+
+(2) Person The term “person” means the officer or employee having control of the payment of the unemployment compensation, or the person appropriately designated for purposes of this section.
+
+(Added Pub. L. 95–600, title I, § 112(b), Nov. 6, 1978, 92 Stat. 2777; amended Pub. L. 99–514, title XV, § 1501(c)(7), Oct. 22, 1986, 100 Stat. 2738; Pub. L. 104–168, title XII, § 1201(a)(7), July 30, 1996, 110 Stat. 1469; Pub. L. 104–188, title I, § 1704(t)(14), Aug. 20, 1996, 110 Stat. 1888.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Subsec. (b)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”. Subsec. (c)(1). Pub. L. 104–188 substituted “section 85(b)” for “section 85(c)”. 1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted references to persons required to make a return for former references to persons making a return and references to individuals whose names are required to be set forth for former references to individuals whose names are set forth, and struck out provision directing that no statement is required to be furnished to individuals if the aggregate amount of payments to such individual shown on the return is less than $10.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective DateSection applicable to payments of unemployment compensation made after Dec. 31, 1978, in taxable years ending after such date, but not applicable to payments made for weeks of unemployment ending before Dec. 1, 1978, see section 112(d) of Pub. L. 95–600, as amended, set out as a note under section 85 of this title.
+
+Waiver of Statute of LimitationsFor provisions relating to credit or refund of overpayment of tax resulting from 1984 amendment to section 112(d) of Pub. L. 95–600, see section 1075(b) of Pub. L. 98–369, set out as a note under section 85 of this title.

legal/us/code/title-26/chapter-61/section-6050c.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050C"
+description: "Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050C"
+citation: "26 U.S.C. § 6050C"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050C"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "bd7bb9211692d0fde7eac7b9e5a69bdbb4a34a77164688ba55e0b2522a1b363f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "d75db63a3f362541ca3ead2b684eab391272de992c2d6eb6b70ac28ebb59b299"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050C - Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
+
+## Notes
+
+Section, added Pub. L. 96–223, title I, § 101(d)(1), Apr. 2, 1980, 94 Stat. 251; amended Pub. L. 99–514, title XV, § 1501(d)(1)(E), Oct. 22, 1986, 100 Stat. 2740, related to information regarding windfall profit tax on domestic crude oil.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as an Effective Date of 1988 Amendment note under section 164 of this title.

legal/us/code/title-26/chapter-61/section-6050d.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050D"
+description: "Returns relating to energy grants and financing"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050D"
+citation: "26 U.S.C. § 6050D"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050D"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e094460f0589ecbc5d9dc04f903d333469f91f2353f50682a0b663d9fe589fcf"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "1a3004751a7b89f76ddac7712affeb44ac3b1d172a5333cd6e6ba7075bff14ff"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050D - Returns relating to energy grants and financing
+
+## Text
+
+(a) In general Every person who administers a Federal, State, or local program a principal purpose of which is to provide subsidized financing or grants for projects to conserve or produce energy shall, to the extent required under regulations prescribed by the Secretary, make a return setting forth the name and address of each taxpayer receiving financing or a grant under such program and the aggregate amount so received by such individual.
+
+(b) Definition of person For purposes of this section, the term “person” means the officer or employee having control of the program, or the person appropriately designated for purposes of this section.
+
+(Added Pub. L. 96–223, title II, § 203(b)(1), Apr. 2, 1980, 94 Stat. 259.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 96–223, title II, § 203(c), Apr. 2, 1980, 94 Stat. 259, provided that: “The amendments made by this section [amending this section and section 23 of this title] shall apply to taxable years beginning after December 31, 1980, but only with respect to financing or grants made after such date.”

legal/us/code/title-26/chapter-61/section-6050e.md

@@ -0,0 +1,59 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050E"
+description: "State and local income tax refunds"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050E"
+citation: "26 U.S.C. § 6050E"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050E"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2d07c90adcc5fcd8a0bb63c1f723400af673d0411a207252c443d1c801be466c"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "4b2b12f9919d3a933ef95b7ddaacf80e415271ccf5c643ac33599d5a2e9ef15c"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050E - State and local income tax refunds
+
+## Text
+
+(a) Requirement of reporting Every person who, with respect to any individual, during any calendar year makes payments of refunds of State or local income taxes (or allows credits or offsets with respect to such taxes) aggregating $10 or more shall make a return according to forms or regulations prescribed by the Secretary setting forth the aggregate amount of such payments, credits, or offsets, and the name and address of the individual with respect to whom such payment, credit, or offset was made.
+
+(b) Statements to be furnished to individuals with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name of the State or political subdivision thereof, and
+
+(2) the information required to be shown on the return with respect to refunds, credits, and offsets to the individual.
+
+The written statement required under the preceding sentence shall be furnished to the individual during January of the calendar year following the calendar year for which the return under subsection (a) was required to be made. No statement shall be required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.
+
+(c) Person defined For purposes of this section, the term “person” means the officer or employee having control of the payment of the refunds (or the allowance of the credits or offsets) or the person appropriately designated for purposes of this section.
+
+(Added Pub. L. 97–248, title III, § 313(a), Sept. 3, 1982, 96 Stat. 603; amended Pub. L. 98–369, div. A, title I, § 151(a), July 18, 1984, 98 Stat. 690; Pub. L. 99–514, title XV, § 1501(c)(8), Oct. 22, 1986, 100 Stat. 2738.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) 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. 1984—Subsec. (b). Pub. L. 98–369 inserted provision that no statement is required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective Date of 1984 AmendmentPub. L. 98–369, div. A, title I, § 151(b), July 18, 1984, 98 Stat. 691, provided that: “The amendment made by subsection (a) [amending this section] shall apply to payments of refunds, and credits and offsets made, after December 31, 1982.”
+
+Effective DatePub. L. 97–248, title III, § 313(c), Sept. 3, 1982, 96 Stat. 603, provided that: “The amendments made by this section [enacting this section] shall apply to payments of refunds, and credits and offsets made, after December 31, 1982.”

legal/us/code/title-26/chapter-61/section-6050f.md

@@ -0,0 +1,85 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050F"
+description: "Returns relating to social security benefits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050F"
+citation: "26 U.S.C. § 6050F"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050F"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "1e31ee252ec817d188d3f1628cec7dc16475d079bbb36071f878624af74bc8a1"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "0c06bfe715def4a223366cd81b076f33571f097ebc883d4155dfd2b7b8a14fb1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050F - Returns relating to social security benefits
+
+## Text
+
+(a) Requirement of reporting The appropriate Federal official shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
+
+(1) the—
+
+(A) aggregate amount of social security benefits paid with respect to any individual during any calendar year,
+
+(B) aggregate amount of social security benefits repaid by such individual during such calendar year, and
+
+(C) aggregate reductions under section 224 of the Social Security Act (or under section 3(a)(1) of the Railroad Retirement Act of 1974) in benefits which would otherwise have been paid to such individual during the calendar year on account of amounts received under a workmen’s compensation act, and
+
+(2) the name and address of such individual.
+
+(b) Statements to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name of the agency making the payments, and
+
+(2) the aggregate amount of payments, of repayments, and of reductions, with respect to the individual required to be shown on such return.
+
+The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(c) Definitions For purposes of this section
+
+(1) Appropriate Federal official The term “appropriate Federal official” means—
+
+(A) the Commissioner of Social Security in the case of social security benefits described in section 86(d)(1)(A), and
+
+(B) the Railroad Retirement Board in the case of social security benefits described in section 86(d)(1)(B).
+
+(2) Social security benefit The term “social security benefit” has the meaning given to such term by section 86(d)(1).
+
+(Added Pub. L. 98–21, title I, § 121(b), Apr. 20, 1983, 97 Stat. 82; amended Pub. L. 99–514, title XV, § 1501(c)(9), Oct. 22, 1986, 100 Stat. 2738; Pub. L. 100–360, title I, § 111(b), July 1, 1988, 102 Stat. 697; Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980; Pub. L. 103–296, title I, § 108(h)(4), Aug. 15, 1994, 108 Stat. 1487.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 224 of the Social Security Act, referred to in subsec. (a)(1)(C), is classified to section 424a of Title 42, The Public Health and Welfare. Section 3(a)(1) of the Railroad Retirement Act of 1974, referred to in subsec. (a)(1)(C), is classified to section 231b(a)(1) of Title 45, Railroads.
+
+Amendments1994—Subsec. (c)(1)(A). Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services”. 1989—Subsecs. (a), (b)(1), (2), (c)(1)(A). Pub. L. 101–234, § 102(a), repealed Pub. L. 100–360, § 111, and provided that the provisions of law amended by such section are restored or revived as if such section had not been enacted, see 1988 Amendment note below. 1988—Subsec. (a). Pub. L. 100–360, § 111(b)(1), added par. (2) and redesignated former par. (2) as (3). Subsec. (b)(1). Pub. L. 100–360, § 111(b)(2)(A), inserted “or making the determination under subsection (a)(2)” after “payments”. Subsec. (b)(2). Pub. L. 100–360, § 111(b)(2)(B), inserted “and the information required under subsection (a)(2),” after “reductions,”. Subsec. (c)(1)(A). Pub. L. 100–360, § 111(b)(3), inserted “and the information required under subsection (a)(2)” after “section 86(d)(1)(A)”. 1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) 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.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1994 AmendmentAmendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
+
+Effective Date of 1989 AmendmentAmendment by Pub. L. 101–234 applicable to taxable years beginning after Dec. 31, 1988, see section 102(d)(2) of Pub. L. 101–234, set out as an Effective Date of Repeal note under section 59B of this title.
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–360 applicable to taxable years beginning after Dec. 31, 1988, see section 111(e) of Pub. L. 100–360, set out as an Effective Date note under section 59B of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective DateSection applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for any portion of a lump-sum payment of social security benefits received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 121(g) of Pub. L. 98–21, set out as a note under section 86 of this title.
+
+Repeal of Supplemental Medicare Premium and Federal Hospital Insurance Catastrophic Coverage Reserve FundPub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103 Stat. 1980, provided that: “Sections 111 and 112 of MCCA [Pub. L. 100–360, which enacted section 59B of this title and section 1395i–1a of Title 42, The Public Health and Welfare, amended this section, and enacted provisions set out as notes under section 59B of this title and section 1395i–1a of Title 42] are repealed and the provisions of law amended by such sections are restored or revived as if such sections had not been enacted.”

legal/us/code/title-26/chapter-61/section-6050g.md

@@ -0,0 +1,67 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050G"
+description: "Returns relating to certain railroad retirement benefits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050G"
+citation: "26 U.S.C. § 6050G"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050G"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "355f99ad074d5e48fb2831d2852db6ed1c5cf1336abe9d269ce4b8ac1dce2594"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "05d43553ff6035ad278ecce3acede3f0bcb1ccddfd8b8d14cee13d6f826d0f23"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050G - Returns relating to certain railroad retirement benefits
+
+## Text
+
+(a) In general The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary, setting forth—
+
+(1) the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during any calendar year,
+
+(2) the employee contributions which are treated as having been paid for purposes of section 72(r),
+
+(3) the name and address of such individual, and
+
+(4) such other information as the Secretary may require.
+
+(b) Statements to be furnished to persons with respect to whom information is required The Railroad Retirement Board shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing—
+
+(1) the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and
+
+(2) such other information as the Secretary may require.
+
+The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(Added Pub. L. 98–76, title II, § 224(b)(1), Aug. 12, 1983, 97 Stat. 422; amended Pub. L. 99–514, title XV, § 1501(c)(10), Oct. 22, 1986, 100 Stat. 2739; Pub. L. 115–141, div. U, title IV, § 401(b)(45), Mar. 23, 2018, 132 Stat. 1204.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe Railroad Retirement Act of 1974, referred to in subsec. (a)(1), is act Aug. 29, 1935, ch. 812, as amended generally by Pub. L. 93–445, title I, § 101, Oct. 16, 1974, 88 Stat. 1305, which is classified generally to subchapter IV (§ 231 et seq.) of chapter 9 of Title 45, Railroads. For further details and complete classification of this Act to the Code, see Codification note set out preceding section 231 of Title 45, section 231t of Title 45, and Tables.
+
+Amendments2018—Subsec. (a)(2). Pub. L. 115–141 struck out “(to the extent not previously taken into account under section 72(d)(1))” after “contributions”. 1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) 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.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective DateEnactment of section applicable to benefits received after Dec. 31, 1983, in taxable years ending after such date, except for portions of lump-sum payments received after Dec. 31, 1983, if the generally applicable payment date for such portion was before Jan. 1, 1984, see section 227(b) of Pub. L. 98–76, set out as an Effective Date of 1983 Amendment note under section 72 of this title.
+
+Savings ProvisionFor provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.

legal/us/code/title-26/chapter-61/section-6050h.md

@@ -0,0 +1,123 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050H"
+description: "Returns relating to mortgage interest received in trade or business from individuals"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050H"
+citation: "26 U.S.C. § 6050H"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050H"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "1b072da44e0305d481a55c6b7696af3ce22a4df5987c12317b5a6fc12cdf8659"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "37caf3115f0970ca99073697141b452f1e149f3cf0525e160947fd08e2460196"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050H - Returns relating to mortgage interest received in trade or business from individuals
+
+## Text
+
+(a) Mortgage interest of $600 or more Any person—
+
+(1) who is engaged in a trade or business, and
+
+(2) who, in the course of such trade or business, receives from any individual interest aggregating $600 or more for any calendar year on any mortgage,
+
+shall make the return described in subsection (b) with respect to each individual from whom such interest was received at such time as the Secretary may by regulations prescribe.
+
+(b) Form and manner of returns A return is described in this subsection if such return—
+
+(1) is in such form as the Secretary may prescribe,
+
+(2) contains—
+
+(A) the name and address of the individual from whom the interest described in subsection (a)(2) was received,
+
+(B) the amount of such interest (other than points) received for the calendar year,
+
+(C) the amount of points on the mortgage received during the calendar year and whether such points were paid directly by the borrower,
+
+(D) the amount of outstanding principal on the mortgage as of the beginning of such calendar year,
+
+(E) the date of the origination of the mortgage,
+
+(F) the address (or other description in the case of property without an address) of the property which secures the mortgage, and
+
+(G) such other information as the Secretary may prescribe.
+
+(c) Application to governmental units For purposes of subsection (a)—
+
+(1) Treated as persons The term “person” includes any governmental unit (and any agency or instrumentality thereof).
+
+(2) Special rules In the case of a governmental unit or any agency or instrumentality thereof—
+
+(A) subsection (a) shall be applied without regard to the trade or business requirement contained therein, and
+
+(B) any return required under subsection (a) shall be made by the officer or employee appropriately designated for the purpose of making such return.
+
+(d) Statements to be furnished to individuals with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(2) the aggregate amount of interest described in subsection (a)(2) (other than points) received by the person required to make such return from the individual to whom the statement is required to be furnished (and the information required under subparagraphs (C), (D), (E), and (F) of subsection (b)(2)).
+
+The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(e) Mortgage defined For purposes of this section, except as provided in regulations prescribed by the Secretary, the term “mortgage” means any obligation secured by real property.
+
+(f) Returns which would be required to be made by 2 or more persons Except to the extent provided in regulations prescribed by the Secretary, in the case of interest received by any person on behalf of another person, only the person first receiving such interest shall be required to make the return under subsection (a).
+
+(g) Special rules for cooperative housing corporations 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.
+
+(h) Returns relating to mortgage insurance premiums (1) In general The Secretary may prescribe, by regulations, that any person who, in the course of a trade or business, receives from any individual premiums for mortgage insurance aggregating $600 or more for any calendar year, shall make a return with respect to each such individual. Such return shall be in such form, shall be made at such time, and shall contain such information as the Secretary may prescribe.
+
+(2) Statement to be furnished to individuals with respect to whom information is required Every person required to make a return under paragraph (1) shall furnish to each individual with respect to whom a return is made a written statement showing such information as the Secretary may prescribe. Such written statement shall be furnished on or before January 31 of the year following the calendar year for which the return under paragraph (1) was required to be made.
+
+(3) Special rules For purposes of this subsection—
+
+(A) rules similar to the rules of subsection (c) shall apply, and
+
+(B) the term “mortgage insurance” means—
+
+(i) mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and
+
+(ii) private mortgage insurance (as defined by section 2 of the Homeowners Protection Act of 1998 (12 U.S.C. 4901), as in effect on the date of the enactment of this subsection).
+
+(Added Pub. L. 98–369, div. A, title I, § 145(a), July 18, 1984, 98 Stat. 684; amended Pub. L. 99–514, 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; Pub. L. 114–41, title II, § 2003(a), (b), July 31, 2015, 129 Stat. 454; Pub. L. 115–141, div. U, title IV, § 401(a)(2)(C), (263), Mar. 23, 2018, 132 Stat. 1184, 1196.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of this subsection, referred to in subsec. (h)(3)(B)(ii), is the date of enactment of Pub. L. 109–432, which was approved Dec. 20, 2006.
+
+Amendments2018—Subsec. (h)(3)(B)(i). Pub. L. 115–141 substituted “Department of Veterans Affairs” for “Veterans Administration” and “Rural Housing Service” for “Rural Housing Administration”. 2015—Subsec. (b)(2)(D) to (G). Pub. L. 114–41, § 2003(a), added subpars. (D) to (F) and redesignated former subpar. (D) as (G). Subsec. (d)(2). Pub. L. 114–41, § 2003(b), substituted “subparagraphs (C), (D), (E), and (F) of subsection (b)(2)” for “subsection (b)(2)(C)”. 2006—Subsec. (h). Pub. L. 109–432 added subsec. (h). 1996—Subsec. (b)(2)(B). Pub. L. 104–188 made technical amendment to directory language of Pub. L. 101–239, § 7646(b)(1). See 1989 Amendment note below. Subsec. (d)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”. 1989—Subsec. (b)(2)(B). Pub. L. 101–239, § 7646(b)(1), as amended by Pub. L. 104–188, inserted “(other than points)” after “such interest”. Subsec. (b)(2)(C), (D). Pub. L. 102–239, § 7646(a), added subpar. (C) and redesignated former subpar. (C) as (D). Subsec. (d)(2). Pub. L. 102–239, § 7646(b)(2), inserted “(other than points)” after “subsection (a)(2)” and “(and the information required under subsection (b)(2)(C))” after “to be furnished”. 1986—Subsec. (d). Pub. L. 99–514, § 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. 99–514, § 1811(a)(1), added subsec. (g).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2015 AmendmentPub. L. 114–41, title II, § 2003(c), July 31, 2015, 129 Stat. 454, provided that: “The amendments made by this section [amending this section] shall apply to returns required to be made, and statements required to be furnished, after December 31, 2016.”
+
+Effective Date of 2006 AmendmentAmendment by Pub. L. 109–432 applicable to amounts paid or accrued after Dec. 31, 2006, see section 419(d) of Pub. L. 109–432, set out as a note under section 163 of this title.
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective Date of 1989 AmendmentPub. L. 101–239, title VII, § 7646(c), Dec. 19, 1989, 103 Stat. 2382, provided that: “The amendments made by this section [amending this section] shall apply to returns and statements the due date for which (determined without regard to extensions) is after December 31, 1991.”
+
+Effective Date of 1986 AmendmentAmendment by section 1501(c)(11) of Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title. Amendment by section 1811(a)(1) of Pub. L. 99–514 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. 99–514, set out as a note under section 48 of this title.
+
+Effective DatePub. L. 98–369, div. A, title I, § 145(d), July 18, 1984, 98 Stat. 685, as amended by Pub. L. 99–514, § 2, title XVIII, § 1811(a)(2), Oct. 22, 1986, 100 Stat. 2095, 2832, provided that: “(1) In general.—Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply to amounts received after December 31, 1984. “(2) Special rule for obligations in existence on december 31, 1984.—In the case of any obligation in existence on December 31, 1984, no penalty shall be imposed under section 6676 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by reason of the amendments made by this section on any failure to supply a taxpayer identification number with respect to amounts received before January 1, 1986.”
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

legal/us/code/title-26/chapter-61/section-6050i.md

@@ -0,0 +1,157 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050I"
+description: "Returns relating to cash received in trade or business, etc."
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050I"
+citation: "26 U.S.C. § 6050I"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050I"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "5d17e0f1bf80d8a12c05ae3c0bab41d584778433ef789dde22574f45fdf5b474"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "899939b1d4ef7a656759a6382efc7603ab770d92740af1a9e5491e6a4e3b4957"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050I - Returns relating to cash received in trade or business, etc.
+
+## Text
+
+(a) Cash receipts of more than $10,000 Any person—
+
+(1) who is engaged in a trade or business, and
+
+(2) who, in the course of such trade or business, receives more than $10,000 in cash in 1 transaction (or 2 or more related transactions),
+
+shall make the return described in subsection (b) with respect to such transaction (or related transactions) at such time as the Secretary may by regulations prescribe.
+
+(b) Form and manner of returns A return is described in this subsection if such return—
+
+(1) is in such form as the Secretary may prescribe,
+
+(2) contains—
+
+(A) the name, address, and TIN of the person from whom the cash was received,
+
+(B) the amount of cash received,
+
+(C) the date and nature of the transaction, and
+
+(D) such other information as the Secretary may prescribe.
+
+(c) Exceptions (1) Cash received by financial institutions Subsection (a) shall not apply to—
+
+(A) cash received in a transaction reported under title 31, United States Code, if the Secretary determines that reporting under this section would duplicate the reporting to the Treasury under title 31, United States Code, or
+
+(B) cash received by any financial institution (as defined in subparagraphs (A), (B), (C), (D), (E), (F), (G), (J), (K), (R), and (S) of section 5312(a)(2) of title 31, United States Code).
+
+(2) Transactions occurring outside the United States Except to the extent provided in regulations prescribed by the Secretary, subsection (a) shall not apply to any transaction if the entire transaction occurs outside the United States.
+
+(d) Cash includes foreign currency and certain monetary instruments For purposes of this section, the term “cash” includes—
+
+(1) foreign currency,
+
+(2) to the extent provided in regulations prescribed by the Secretary, any monetary instrument (whether or not in bearer form) with a face amount of not more than $10,000, and
+
+(3) any digital asset (as defined in section 6045(g)(3)(D)).
+
+Paragraph (2) shall not apply to any check drawn on the account of the writer in a financial institution referred to in subsection (c)(1)(B).
+
+(e) Statements to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(2) the aggregate amount of cash described in subsection (a) received by the person required to make such return.
+
+The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(f) Structuring transactions to evade reporting requirements prohibited (1) In general No person shall for the purpose of evading the return requirements of this section—
+
+(A) cause or attempt to cause a trade or business to fail to file a return required under this section,
+
+(B) cause or attempt to cause a trade or business to file a return required under this section that contains a material omission or misstatement of fact, or
+
+(C) structure or assist in structuring, or attempt to structure or assist in structuring, any transaction with one or more trades or businesses.
+
+(2) Penalties A person violating paragraph (1) of this subsection shall be subject to the same civil and criminal sanctions applicable to a person which fails to file or completes a false or incorrect return under this section.
+
+(g) Cash received by criminal court clerks (1) In general Every clerk of a Federal or State criminal court who receives more than $10,000 in cash as bail for any individual charged with a specified criminal offense shall make a return described in paragraph (2) (at such time as the Secretary may by regulations prescribe) with respect to the receipt of such bail.
+
+(2) Return A return is described in this paragraph if such return—
+
+(A) is in such form as the Secretary may prescribe, and
+
+(B) contains—
+
+(i) the name, address, and TIN of—
+
+(I) the individual charged with the specified criminal offense, and
+
+(II) each person posting the bail (other than a person licensed as a bail bondsman),
+
+(ii) the amount of cash received,
+
+(iii) the date the cash was received, and
+
+(iv) such other information as the Secretary may prescribe.
+
+(3) Specified criminal offense For purposes of this subsection, the term “specified criminal offense” means—
+
+(A) any Federal criminal offense involving a controlled substance,
+
+(B) racketeering (as defined in section 1951, 1952, or 1955 of title 18, United States Code),
+
+(C) money laundering (as defined in section 1956 or 1957 of such title), and
+
+(D) any State criminal offense substantially similar to an offense described in subparagraph (A), (B), or (C).
+
+(4) Information to Federal prosecutors Each clerk required to include on a return under paragraph (1) the information described in paragraph (2)(B) with respect to an individual described in paragraph (2)(B)(i)(I) shall furnish (at such time as the Secretary may by regulations prescribe) a written statement showing such information to the United States Attorney for the jurisdiction in which such individual resides and the jurisdiction in which the specified criminal offense occurred.
+
+(5) Information to payors of bail Each clerk required to make a return under paragraph (1) shall furnish (at such time as the Secretary may by regulations prescribe) to each person whose name is required to be set forth in such return by reason of paragraph (2)(B)(i)(II) a written statement showing—
+
+(A) the name and address of the clerk’s office required to make the return, and
+
+(B) the aggregate amount of cash described in paragraph (1) received by such clerk.
+
+(Added Pub. L. 98–369, div. A, title I, § 146(a), July 18, 1984, 98 Stat. 685; amended Pub. L. 99–514, title XV, § 1501(c)(12), Oct. 22, 1986, 100 Stat. 2739; Pub. L. 100–690, title VII, § 7601(a)(1), Nov. 18, 1988, 102 Stat. 4503; Pub. L. 101–508, title XI, § 11318(a), (c), Nov. 5, 1990, 104 Stat. 1388–458, 1388–459; Pub. L. 103–322, title II, § 20415(a), (b)(3), Sept. 13, 1994, 108 Stat. 1832, 1833; Pub. L. 104–168, title XII, § 1201(a)(9), July 30, 1996, 110 Stat. 1469; Pub. L. 117–58, div. H, title VI, § 80603(b)(3), Nov. 15, 2021, 135 Stat. 1341.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2021—Subsec. (d)(3). Pub. L. 117–58 added par. (3). 1996—Subsec. (e)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”. 1994—Pub. L. 103–322, § 20415(b)(3), substituted “business, etc.” for “business” in section catchline. Subsec. (g). Pub. L. 103–322, § 20415(a), added subsec. (g). 1990—Subsec. (d). Pub. L. 101–508, § 11318(a), substituted heading for one which read: “Cash includes foreign currency” and amended text generally. Prior to amendment, text read as follows: “For purposes of this section, the term ‘cash’ includes foreign currency.” Subsec. (f). Pub. L. 101–508, § 11318(c), substituted heading for one which read: “Actions by payors”. 1988—Subsec. (f). Pub. L. 100–690 added subsec. (f). 1986—Subsec. (e). Pub. L. 99–514 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.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2021 AmendmentAmendment by Pub. L. 117–58 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2023, see section 80603(c) of Pub. L. 117–58, set out as a note under section 6045 of this title.
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective Date of 1994 AmendmentPub. L. 103–322, title II, § 20415(d), Sept. 13, 1994, 108 Stat. 1833, provided that: “The amendments made by this section [amending this section and section 6724 of this title] shall take effect on the 60th day after the date on which the temporary regulations are prescribed under subsection (c) [section 20415(c) of Pub. L. 103–322, set out as a Regulations note below].” [Temporary regulations under section 20415(c) of Pub. L. 103–322 were filed Dec. 12, 1994, published Dec. 15, 1994, 59 F.R. 64572, and effective Feb. 13, 1995.]
+
+Effective Date of 1990 AmendmentPub. L. 101–508, title XI, § 11318(e), Nov. 5, 1990, 104 Stat. 1388–459, provided that: “(1) The amendments made by subsections (a) and (b) [amending this section and section 6721 of this title] shall apply to amounts received after the date of the enactment of this Act [Nov. 5, 1990]. “(2) The amendment made by subsection (c) [amending this section] shall take effect on the date of the enactment of this Act. “(3) Not later than June 1, 1991, the Secretary of the Treasury or his delegate shall prescribe regulations under section 6050I(d)(2) of the Internal Revenue Code of 1986 (as amended by this section).”
+
+Effective Date of 1988 AmendmentPub. L. 100–690, title VII, § 7601(a)(3), Nov. 18, 1988, 102 Stat. 4504, provided that: “The amendments made by this subsection [amending this section and sections 6721 and 7203 of this title] shall apply to actions after the date of the enactment of this Act [Nov. 18, 1988].”
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective DatePub. L. 98–369, div. A, title I, § 146(d), July 18, 1984, 98 Stat. 687, provided that: “The amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply to amounts received after December 31, 1984.”
+
+RegulationsPub. L. 103–322, title II, § 20415(c), Sept. 13, 1994, 108 Stat. 1833, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall prescribe temporary regulations under the amendments made by this section [amending this section and section 6724 of this title] within 90 days after the date of enactment of this Act [Sept. 13, 1994].” [Temporary regulations under section 20415(c) of Pub. L. 103–322 were filed Dec. 12, 1994, published Dec. 15, 1994, 59 F.R. 64572, and effective Feb. 13, 1995.]
+
+Reports on Uses Made of Currency Transaction ReportsFor requirement of Secretary of the Treasury to report to Congress on number of reports filed under this section yearly, the rate of compliance with reporting requirements, the manner in which Federal agencies collect, organize and analyze such data, and sanctions imposed and indictments filed for failure to comply, see section 101 of Pub. L. 101–647, set out as a note under section 5311 of Title 31, Money and Finance.
+
+No Inference To Be Drawn From AmendmentPub. L. 100–690, title VII, § 7601(a)(4), Nov. 18, 1988, 102 Stat. 4504, provided that: “No inference shall be drawn from the amendment made by paragraph (1) [amending this section] on the application of the Internal Revenue Code of 1986 without regard to such amendment.”

legal/us/code/title-26/chapter-61/section-6050j.md

@@ -0,0 +1,89 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050J"
+description: "Returns relating to foreclosures and abandonments of security"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050J"
+citation: "26 U.S.C. § 6050J"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050J"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "3d75f80684a7f1721b6daaaf45281ea8cbba2e60f80809ede4759cf8e74f83fd"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c91520fc1a7819173c0ede393479be1dde410d349785f8444823fe5018b170bf"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050J - Returns relating to foreclosures and abandonments of security
+
+## Text
+
+(a) In general Any person who, in connection with a trade or business conducted by such person, lends money secured by property and who—
+
+(1) in full or partial satisfaction of any indebtedness, acquires an interest in any property which is security for such indebtedness, or
+
+(2) has reason to know that the property in which such person has a security interest has been abandoned,
+
+shall make a return described in subsection (c) with respect to each of such acquisitions or abandonments, at such time as the Secretary may by regulations prescribe.
+
+(b) Exception Subsection (a) shall not apply to any loan to an individual secured by an interest in tangible personal property which is not held for investment and which is not used in a trade or business.
+
+(c) Form and manner of return The return required under subsection (a) with respect to any acquisition or abandonment of property—
+
+(1) shall be in such form as the Secretary may prescribe,
+
+(2) shall contain—
+
+(A) the name and address of each person who is a borrower with respect to the indebtedness which is secured,
+
+(B) a general description of the nature of such property and such indebtedness,
+
+(C) in the case of a return required under subsection (a)(1)—
+
+(i) the amount of such indebtedness at the time of such acquisition, and
+
+(ii) the amount of indebtedness satisfied in such acquisition,
+
+(D) in the case of a return required under subsection (a)(2), the amount of such indebtedness at the time of such abandonment, and
+
+(E) such other information as the Secretary may prescribe.
+
+(d) Applications to governmental units For purposes of this section—
+
+(1) Treated as persons The term “person” includes any governmental unit (and any agency or instrumentality thereof).
+
+(2) Special rules In the case of a governmental unit or any agency or instrumentality thereof—
+
+(A) subsection (a) shall be applied without regard to the trade or business requirement contained therein, and
+
+(B) any return under this section shall be made by the officer or employee appropriately designated for the purpose of making such return.
+
+(e) Statements to be furnished to persons with respect to whom information is required to be furnished Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing the name, address, and phone number of the information contact of the person required to make such return. The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
+
+(f) Treatment of other dispositions To the extent provided by regulations prescribed by the Secretary, any transfer of the property which secures the indebtedness to a person other than the lender shall be treated as an abandonment of such property.
+
+(Added Pub. L. 98–369, div. A, title I, § 148(a), July 18, 1984, 98 Stat. 687; amended Pub. L. 104–168, title XII, § 1201(a)(10), July 30, 1996, 110 Stat. 1470.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Subsec. (e). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective DatePub. L. 98–369, div. A, title I, § 148(d), July 18, 1984, 98 Stat. 689, provided that: “The amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply with respect to acquisitions of property and abandonments of property after December 31, 1984.”

legal/us/code/title-26/chapter-61/section-6050k.md

@@ -0,0 +1,69 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050K"
+description: "Returns relating to exchanges of certain partnership interests"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050K"
+citation: "26 U.S.C. § 6050K"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050K"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "197ae10804b4f1b0d8743bbecfee37bc9a1bf9963c4538a6e500528a2655535b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f7437a691b1901e340b7a8cde35025634bb6dbe6e7264480ab62049c4d01ac40"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050K - Returns relating to exchanges of certain partnership interests
+
+## Text
+
+(a) In general Except as provided in regulations prescribed by the Secretary, if there is an exchange described in section 751(a) of any interest in a partnership during any calendar year, such partnership shall make a return for such calendar year stating—
+
+(1) the name and address of the transferee and transferor in such exchange, and
+
+(2) such other information as the Secretary may by regulations prescribe.
+
+Such return shall be made at such time and in such manner as the Secretary may require by regulations.
+
+(b) Statements to be furnished to transferor and transferee Every partnership required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the partnership required to make such return, and
+
+(2) the information required to be shown on the return with respect to such person.
+
+The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(c) Requirement that transferor notify partnership (1) In general In the case of any exchange described in subsection (a), the transferor of the partnership interest shall promptly notify the partnership of such exchange.
+
+(2) Partnership not required to make return until notice A partnership shall not be required to make a return under this section with respect to any exchange until the partnership is notified of such exchange.
+
+(Added Pub. L. 98–369, div. A, title I, § 149(a), July 18, 1984, 98 Stat. 689; amended Pub. L. 99–514, title XV, § 1501(c)(13), title XVIII, § 1811(b)(2), Oct. 22, 1986, 100 Stat. 2739, 2833; Pub. L. 104–168, title XII, § 1201(a)(11), July 30, 1996, 110 Stat. 1470.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Subsec. (b)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”. 1986—Subsec. (b). Pub. L. 99–514, § 1501(c)(13), in amending subsec. (b) generally, substituted references to partnerships required to make a return for former references to partnerships 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. (c)(2). Pub. L. 99–514, § 1811(b)(2), substituted “this section” for “this subsection”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective Date of 1986 AmendmentAmendment by section 1501(c)(13) of Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title. Amendment by section 1811(b)(2) of Pub. L. 99–514 applicable to partnership taxable years beginning after Oct. 22, 1986, see section 1811(b)(1)(B) of Pub. L. 99–514, set out as a note under section 6031 of this title. Amendment by section 1811(b)(2) of Pub. L. 99–514 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. 99–514, set out as a note under section 48 of this title.
+
+Effective DatePub. L. 98–369, div. A, title I, § 149(d), July 18, 1984, 98 Stat. 690, provided that: “The amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply with respect to exchanges after December 31, 1984.”
+
+Plan Amendments Not Required Until January 1, 1989For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note under section 401 of this title.

legal/us/code/title-26/chapter-61/section-6050l.md

@@ -0,0 +1,89 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050L"
+description: "Returns relating to certain donated property"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050L"
+citation: "26 U.S.C. § 6050L"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050L"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f507c7a1759cf28bb37bfb806e39327ea68f86e321c67089d52e15ef36595a0d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "d2a4088df9e8397d18ae3abf034ba6e50a3fa9fdb38a6065ece0eaaeedafc0c7"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050L - Returns relating to certain donated property
+
+## Text
+
+(a) Dispositions of donated property (1) In general If the donee of any charitable deduction property sells, exchanges, or otherwise disposes of such property within 3 years after its receipt, the donee shall make a return (in accordance with forms and regulations prescribed by the Secretary) showing—
+
+(A) the name, address, and TIN of the donor,
+
+(B) a description of the property,
+
+(C) the date of the contribution,
+
+(D) the amount received on the disposition,
+
+(E) the date of such disposition,
+
+(F) a description of the donee’s use of the property, and
+
+(G) a statement indicating whether the use of the property was related to the purpose or function constituting the basis for the donee’s exemption under section 501.
+
+In any case in which the donee indicates that the use of applicable property (as defined in section 170(e)(7)(C)) was related to the purpose or function constituting the basis for the exemption of the donee under section 501 under subparagraph (G), the donee shall include with the return the certification described in section 170(e)(7)(D) if such certification is made under section 170(e)(7).
+
+(2) Definitions For purposes of this subsection:
+
+(A) Charitable deduction property The term “charitable deduction property” means any property (other than publicly traded securities) contributed in a contribution for which a deduction was claimed under section 170 if the claimed value of such property (plus the claimed value of all similar items of property donated by the donor to 1 or more donees) exceeds $5,000.
+
+(B) Publicly traded securities The term “publicly traded securities” means securities for which (as of the date of the contribution) market quotations are readily available on an established securities market.
+
+(b) Qualified intellectual property contributions (1) In general Each donee with respect to a qualified intellectual property contribution shall make a return (at such time and in such form and manner as the Secretary may by regulations prescribe) with respect to each specified taxable year of the donee showing—
+
+(A) the name, address, and TIN of the donor,
+
+(B) a description of the qualified intellectual property contributed,
+
+(C) the date of the contribution, and
+
+(D) the amount of net income of the donee for the taxable year which is properly allocable to the qualified intellectual property (determined without regard to paragraph (10)(B) of section 170(m) and with the modifications described in paragraphs (5) and (6) of such section).
+
+(2) Definitions For purposes of this subsection:
+
+(A) In general Terms used in this subsection which are also used in section 170(m) have the respective meanings given such terms in such section.
+
+(B) Specified taxable year The term “specified taxable year” means, with respect to any qualified intellectual property contribution, any taxable year of the donee any portion of which is part of the 10-year period beginning on the date of such contribution.
+
+(c) Statement to be furnished to donors Every person making a return under subsection (a) or (b) shall furnish a copy of such return to the donor at such time and in such manner as the Secretary may by regulations prescribe.
+
+(Added Pub. L. 98–369, div. A, title I, § 155(b)(1), July 18, 1984, 98 Stat. 692; amended Pub. L. 108–357, title VIII, § 882(c)(1), Oct. 22, 2004, 118 Stat. 1629; Pub. L. 109–280, title XII, § 1215(b), Aug. 17, 2006, 120 Stat. 1078.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2006—Subsec. (a)(1). Pub. L. 109–280, which directed the amendment of section 6050L by adding subpars. (F) and (G) and concluding provisions and substituting “3 years” for “2 years” in introductory provisions without specifying the act to be amended, was executed to this section, which is section 6050L of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. 2004—Pub. L. 108–357 amended section catchline and text generally, substituting provisions consisting of subsecs. (a) to (c) for provisions which, in subsec. (a) required return to be made by donee and set forth contents requirements, in subsec. (b) defined “charitable deduction property” for purposes of this section, in subsec. (c) required copy of return to be furnished to donor by donee, and in subsec. (d) defined “publicly traded securities”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2006 AmendmentPub. L. 109–280, title XII, § 1215(d)(2), Aug. 17, 2006, 120 Stat. 1079, provided that: “The amendments made by subsection (b) [amending this section] shall apply to returns filed after September 1, 2006.”
+
+Effective Date of 2004 AmendmentAmendment by Pub. L. 108–357 applicable to contributions made after June 3, 2004, see section 882(f) of Pub. L. 108–357, set out as a note under section 170 of this title.
+
+Effective DatePub. L. 98–369, div. A, title I, § 155(d)(1), July 18, 1984, 98 Stat. 695, provided that: “The amendments made by subsections (a) and (b) [enacting this section, amending sections 6652 and 6678 of this title, and enacting provisions set out as a note under section 170 of this title] shall apply to contributions made after December 31, 1984, in taxable years ending after such date.”

legal/us/code/title-26/chapter-61/section-6050m.md

@@ -0,0 +1,81 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050M"
+description: "Returns relating to persons receiving contracts from Federal executive agencies"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050M"
+citation: "26 U.S.C. § 6050M"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050M"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "9c79478a8c8c0f76068c98fd177d4cd63bacdb83409f02dd779e6196961a4ffb"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e1a437ba7f86c72131210e32d23f86be5a5526a20247e389714461f623ba090a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050M - Returns relating to persons receiving contracts from Federal executive agencies
+
+## Text
+
+(a) Requirement of reporting The head of every Federal executive agency which enters into any contract shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth—
+
+(1) the name, address, and TIN of each person with which such agency entered into a contract during the calendar year, and
+
+(2) such other information as the Secretary may require.
+
+(b) Federal executive agency For purposes of this section, the term “Federal executive agency” means—
+
+(1) any Executive agency (as defined in section 105 of title 5, United States Code) other than the Government Accountability Office,
+
+(2) any military department (as defined in section 102 of such title), and
+
+(3) the United States Postal Service and the Postal Regulatory Commission.
+
+(c) Authority to extend reporting to licenses and subcontracts To the extent provided in regulations, this section also shall apply to—
+
+(1) licenses granted by Federal executive agencies, and
+
+(2) subcontracts under contracts to which subsection (a) applies.
+
+(d) Authority to prescribe minimum amounts This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class.
+
+(e) Exception for certain classified or confidential contracts (1) In general Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3).
+
+(2) Reporting requirement Each Federal executive agency which has entered into a contract described in paragraph (3) shall, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary—
+
+(A) the information required under this section with respect to such person, and
+
+(B) such other information with respect to such person which the Secretary and the head of such Federal executive agency agree is appropriate.
+
+(3) Description of contract For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if—
+
+(A) the fact of the existence of such contract or the subject matter of such contract has been designated and clearly marked or clearly represented, pursuant to the provisions of Federal law or an Executive order, as requiring a specific degree of protection against unauthorized disclosure for reasons of national security, or
+
+(B) the head of such Federal executive agency (or his designee) pursuant to regulations issued by such agency determines, in writing, that filing the required return under this section would interfere with the effective conduct of a confidential law enforcement or foreign counterintelligence activity.
+
+(Added Pub. L. 99–514, title XV, § 1522(a), Oct. 22, 1986, 100 Stat. 2747; amended Pub. L. 100–647, title I, § 1015(f), Nov. 10, 1988, 102 Stat. 3570; Pub. L. 109–135, title IV, § 412(rr)(2), Dec. 21, 2005, 119 Stat. 2640; Pub. L. 109–435, title VI, § 604(f), Dec. 20, 2006, 120 Stat. 3242.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2006—Subsec. (b)(3). Pub. L. 109–435 substituted “Postal Regulatory Commission” for “Postal Rate Commission”. 2005—Subsec. (b)(1). Pub. L. 109–135 substituted “Government Accountability Office” for “General Accounting Office”. 1988—Subsec. (e). Pub. L. 100–647 added subsec. (e).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
+
+Effective DatePub. L. 99–514, title XV, § 1522(c), Oct. 22, 1986, 100 Stat. 2747, provided that: “The amendments made by this section [enacting this section] shall apply to contracts (and subcontracts) entered into, and licenses granted, before, on, or after January 1, 1987.”

legal/us/code/title-26/chapter-61/section-6050n.md

@@ -0,0 +1,63 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050N"
+description: "Returns regarding payments of royalties"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050N"
+citation: "26 U.S.C. § 6050N"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050N"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "2eeecd4f7d45e8a3f1213b397047031453aa809673bd63d9c8c7d06d1c1b0ced"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "943da0209863b0f574b2a977306cd867db7f3cadb8f43b85f5323100b9c976ee"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050N - Returns regarding payments of royalties
+
+## Text
+
+(a) Requirement of reporting Every person—
+
+(1) who makes payments of royalties (or similar amounts) aggregating $10 or more to any other person during any calendar year, or
+
+(2) who receives payments of royalties (or similar amounts) as a nominee and who makes payments aggregating $10 or more during any calendar year to any other person with respect to the royalties (or similar amounts) so received,
+
+shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the aggregate amount of such payments and the name and address of the person to whom paid.
+
+(b) Statements to be furnished to persons with respect to whom information is furnished Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(2) the aggregate amount of payments to the person required to be shown on such return.
+
+The written statement required under the preceding sentence shall be furnished (either in person or in a statement mailing by first-class mail which includes adequate notice that the statement is enclosed) to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made and shall be in such form as the Secretary may prescribe by regulations.
+
+(c) Exception for payments to certain persons Except to the extent otherwise provided in regulations, this section shall not apply to any amount paid to a person described in subparagraph (A), (B), (C), (D), (E), or (F) of section 6049(b)(4).
+
+(Added Pub. L. 99–514, title XV, § 1523(a), Oct. 22, 1986, 100 Stat. 2747; amended Pub. L. 104–168, title XII, § 1201(a)(12), July 30, 1996, 110 Stat. 1470.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1996—Subsec. (b)(1). Pub. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1996 AmendmentAmendment by Pub. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of Pub. L. 104–168, set out as a note under section 6041 of this title.
+
+Effective DatePub. L. 99–514, title XV, § 1523(d), Oct. 22, 1986, 100 Stat. 2749, provided that: “The amendments made by this section [enacting this section and amending sections 3406, 6041, and 6676 of this title] shall apply with respect to payments made after December 31, 1986.”

legal/us/code/title-26/chapter-61/section-6050p.md

@@ -0,0 +1,85 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050P"
+description: "Returns relating to the cancellation of indebtedness by certain entities"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050P"
+citation: "26 U.S.C. § 6050P"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050P"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "f198672688a453646dce6d607155987d5774b6e500fc4ded5726c5c926ce6374"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "547d4103ac58a5bf27f44ada77742a4359327f0694b50a8303f34e252be2b389"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050P - Returns relating to the cancellation of indebtedness by certain entities
+
+## Text
+
+(a) In general Any applicable entity which discharges (in whole or in part) the indebtedness of any person during any calendar year shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth—
+
+(1) the name, address, and TIN of each person whose indebtedness was discharged during such calendar year,
+
+(2) the date of the discharge and the amount of the indebtedness discharged, and
+
+(3) such other information as the Secretary may prescribe.
+
+(b) Exception Subsection (a) shall not apply to any discharge of less than $600.
+
+(c) Definitions and special rules For purposes of this section—
+
+(1) Applicable entity The term “applicable entity” means—
+
+(A) an executive, judicial, or legislative agency (as defined in section 3701(a)(4) of title 31, United States Code), and
+
+(B) an applicable financial entity.
+
+(2) Applicable financial entity The term “applicable financial entity” means—
+
+(A) any financial institution described in section 581 or 591(a) and any credit union,
+
+(B) the Federal Deposit Insurance Corporation, the Resolution Trust Corporation, the National Credit Union Administration, and any other Federal executive agency (as defined in section 6050M), and any successor or subunit of any of the foregoing,
+
+(C) any other corporation which is a direct or indirect subsidiary of an entity referred to in subparagraph (A) but only if, by virtue of being affiliated with such entity, such other corporation is subject to supervision and examination by a Federal or State agency which regulates entities referred to in subparagraph (A), and
+
+(D) any organization a significant trade or business of which is the lending of money.
+
+(3) Governmental units In the case of an entity described in paragraph (1)(A) or (2)(B), any return under this section shall be made by the officer or employee appropriately designated for the purpose of making such return.
+
+(d) Statements to be furnished to persons with respect to whom information is required to be furnished Every applicable entity required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(1) the name and address of the entity required to make such return, and
+
+(2) the information required to be shown on the return with respect to such person.
+
+The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was made.
+
+(e) Alternative procedure In lieu of making a return required under subsection (a), an agency described in subsection (c)(1)(A) may submit to the Secretary (at such time and in such form as the Secretary may by regulations prescribe) information sufficient for the Secretary to complete such a return on behalf of such agency. Upon receipt of such information, the Secretary shall complete such return and provide a copy of such return to such agency.
+
+(Added Pub. L. 103–66, title XIII, § 13252(a), Aug. 10, 1993, 107 Stat. 531; amended Pub. L. 104–134, title III, § 31001(m)(2)(A)–(D)(ii), Apr. 26, 1996, 110 Stat. 1321–368, 1321–369; Pub. L. 106–170, title V, § 533(a), Dec. 17, 1999, 113 Stat. 1931.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1999—Subsec. (c)(2)(D). Pub. L. 106–170 added subpar. (D). 1996—Pub. L. 104–134, § 31001(m)(2)(D)(ii), amended section catchline generally, striking out “financial” before “entities”. Subsec. (a). Pub. L. 104–134, § 31001(m)(2)(A), struck out “financial” before “entity” in introductory provisions. Subsec. (c). Pub. L. 104–134, § 31001(m)(2)(B), added par. (1), redesignated former par. (1) as (2), and redesignated former par. (2) as (3) and substituted “(1)(A) or (2)(B)” for “(1)(B)”. Subsec. (d). Pub. L. 104–134, § 31001(m)(2)(D)(i), struck out “financial” before “entity” in introductory provisions. Subsec. (e). Pub. L. 104–134, § 31001(m)(2)(C), added subsec. (e).
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1999 AmendmentPub. L. 106–170, title V, § 533(b), Dec. 17, 1999, 113 Stat. 1931, provided that: “The amendment made by subsection (a) [amending this section] shall apply to discharges of indebtedness after December 31, 1999.”
+
+Effective DatePub. L. 103–66, title XIII, § 13252(d), Aug. 10, 1993, 107 Stat. 532, provided that: “(1) In general.—Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to discharges of indebtedness after December 31, 1993. “(2) Governmental entities.—In the case of an entity referred to in section 6050P(c)(1)(B) of the Internal Revenue Code of 1986 (as added by this section), the amendments made by this section shall apply to discharges of indebtedness after the date of the enactment of this Act [Aug. 10, 1993].”

legal/us/code/title-26/chapter-61/section-6050q.md

@@ -0,0 +1,69 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050Q"
+description: "Certain long-term care benefits"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050Q"
+citation: "26 U.S.C. § 6050Q"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050Q"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "814bc03e763e6204fb45903d56b92dc0f1854bf8857e45a9252c9f12e2396a12"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "622a6bed1ef10489dab4054e4e3a190ec56db94c8bd721b80e362598fdeebe96"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050Q - Certain long-term care benefits
+
+## Text
+
+(a) Requirement of reporting Any person who pays long-term care benefits shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth—
+
+(1) the aggregate amount of such benefits paid by such person to any individual during any calendar year,
+
+(2) whether or not such benefits are paid in whole or in part on a per diem or other periodic basis without regard to the expenses incurred during the period to which the payments relate,
+
+(3) the name, address, and TIN of such individual, and
+
+(4) the name, address, and TIN of the chronically ill or terminally ill individual on account of whose condition such benefits are paid.
+
+(b) Statements to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person making the payments, and
+
+(2) the aggregate amount of long-term care benefits paid to the individual which are required to be shown on such return.
+
+The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(c) Long-term care benefits For purposes of this section, the term “long-term care benefit” means—
+
+(1) any payment under a product which is advertised, marketed, or offered as long-term care insurance, and
+
+(2) any payment which is excludable from gross income by reason of section 101(g).
+
+(Added Pub. L. 104–191, title III, § 323(a), Aug. 21, 1996, 110 Stat. 2062; amended Pub. L. 105–34, title XVI, § 1602(d)(1), Aug. 5, 1997, 111 Stat. 1094.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1997—Subsec. (b)(1). Pub. L. 105–34 inserted “, address, and phone number of the information contact” after “name”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1997 AmendmentAmendment by Pub. L. 105–34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, Pub. L. 104–191, to which such amendment relates, see section 1602(i) of Pub. L. 105–34, set out as a note under section 26 of this title.
+
+Effective DatePub. L. 104–191, title III, § 323(d), Aug. 21, 1996, 110 Stat. 2063, provided that: “The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to benefits paid after December 31, 1996.”

legal/us/code/title-26/chapter-61/section-6050r.md

@@ -0,0 +1,79 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050R"
+description: "Returns relating to certain purchases of fish"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050R"
+citation: "26 U.S.C. § 6050R"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050R"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e5f3b1b0b0772883d8f7c64457350a490bb31300488730eddafa8b94ce32740b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "7d41e63f02f178ec89a963945a80750c9e8b772a545010e582caec1ac7bf09d5"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050R - Returns relating to certain purchases of fish
+
+## Text
+
+(a) Requirement of reporting Every person—
+
+(1) who is engaged in the trade or business of purchasing fish for resale from any person engaged in the trade or business of catching fish; and
+
+(2) who makes payments in cash in the course of such trade or business to such a person of $600 or more during any calendar year for the purchase of fish,
+
+shall make a return (at such times as the Secretary may prescribe) described in subsection (b) with respect to each person to whom such a payment was made during such calendar year.
+
+(b) Return A return is described in this subsection if such return—
+
+(1) is in such form as the Secretary may prescribe, and
+
+(2) contains—
+
+(A) the name, address, and TIN of each person to whom a payment described in subsection (a)(2) was made during the calendar year,
+
+(B) the aggregate amount of such payments made to such person during such calendar year and the date and amount of each such payment, and
+
+(C) such other information as the Secretary may require.
+
+(c) Statement to be furnished with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such a return, and
+
+(2) the aggregate amount of payments to the person required to be shown on the return.
+
+The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made.
+
+(d) Definitions For purposes of this section:
+
+(1) Cash The term “cash” has the meaning given such term by section 6050I(d).
+
+(2) Fish The term “fish” includes other forms of aquatic life.
+
+(Added Pub. L. 104–188, title I, § 1116(b)(1), Aug. 20, 1996, 110 Stat. 1763; amended Pub. L. 105–34, title XVI, § 1601(a), Aug. 5, 1997, 111 Stat. 1086; Pub. L. 105–206, title VI, § 6023(21), July 22, 1998, 112 Stat. 826.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1998—Subsec. (b)(2)(A). Pub. L. 105–206 substituted a comma for the semicolon at end. 1997—Pub. L. 105–34, § 1601(a)(2), provided that amendment made by section 1116(b)(1) of Pub. L. 104–188, shall be applied as if reference to chapter 68 were a reference to chapter 61. Section 1116(b)(1) of Pub. L. 104–188 directed amendment of subpart B of part III of subchapter A of chapter 68 by adding this section. Subsec. (c)(1). Pub. L. 105–34, § 1601(a)(1), substituted “name, address, and phone number of the information contact” for “name and address”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1997 AmendmentAmendment by Pub. L. 105–34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104–188, to which it relates, see section 1601(j) of Pub. L. 105–34, set out as a note under section 23 of this title.
+
+Effective DatePub. L. 104–188, title I, § 1116(b)(3), Aug. 20, 1996, 110 Stat. 1764, provided that: “The amendments made by this subsection [enacting this section and amending section 6724 of this title] shall apply to payments made after December 31, 1997.”

legal/us/code/title-26/chapter-61/section-6050t.md

@@ -0,0 +1,65 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050T"
+description: "Returns relating to credit for health insurance costs of eligible individuals"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050T"
+citation: "26 U.S.C. § 6050T"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050T"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "6f074cff1bc0f6e2cebf985217f54ae530f035d63a8135fa5e413012e929f1bf"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "d494ceb5940239e3ab758c3fd70d13e19edeafa6547980912c0ff4a97900e50e"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050T - Returns relating to credit for health insurance costs of eligible individuals
+
+## Text
+
+(a) Requirement of reporting Every person who is entitled to receive payments for any month of any calendar year under section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals) with respect to any certified individual (as defined in section 7527(c)) shall, at such time as the Secretary may prescribe, make the return described in subsection (b) with respect to each such individual.
+
+(b) Form and manner of returns A return is described in this subsection if such return—
+
+(1) is in such form as the Secretary may prescribe, and
+
+(2) contains—
+
+(A) the name, address, and TIN of each individual referred to in subsection (a),
+
+(B) the number of months for which amounts were entitled to be received with respect to such individual under section 7527 (relating to advance payment of credit for health insurance costs of eligible individuals),
+
+(C) the amount entitled to be received for each such month, and
+
+(D) such other information as the Secretary may prescribe.
+
+(c) Statements to be furnished to individuals with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name and address of the person required to make such return and the phone number of the information contact for such person, and
+
+(2) the information required to be shown on the return with respect to such individual.
+
+The written statement required under the preceding sentence shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made.
+
+(Added Pub. L. 107–210, div. A, title II, § 202(c)(1), Aug. 6, 2002, 116 Stat. 962.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 107–210, div. A, title II, § 202(e), Aug. 6, 2002, 116 Stat. 963, provided that: “The amendments made by this section [enacting this section and section 7527 of this title and amending sections 6103, 6724, and 7213A of this title] shall take effect on the date of the enactment of this Act [Aug. 6, 2002].”
+
+ConstructionNothing in title II of Pub. L. 107–210 or the amendments by that title, other than provisions relating to COBRA continuation coverage and reporting requirements, to be construed as creating a new mandate on any party regarding health insurance coverage, see section 203(f) of Pub. L. 107–210, set out as a note under section 35 of this title.

legal/us/code/title-26/chapter-61/section-6050u.md

@@ -0,0 +1,55 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050U"
+description: "Charges or payments for qualified long-term care insurance contracts under combined arrangements"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050U"
+citation: "26 U.S.C. § 6050U"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050U"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "c17f8d7bccc67827243a0c7d546a3ba63aa0e592750746ef5adf21da7582eec7"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a62cef3fc347b2bf4b2cab69e7688da2a7572d0c133f4d6ecb415bac22025b98"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050U - Charges or payments for qualified long-term care insurance contracts under combined arrangements
+
+## Text
+
+(a) Requirement of reporting Any person who makes a charge against the cash value of an annuity contract, or the cash surrender value of a life insurance contract, which is excludible from gross income under section 72(e)(11) shall make a return, according to the forms or regulations prescribed by the Secretary, setting forth—
+
+(1) the amount of the aggregate of such charges against each such contract for the calendar year,
+
+(2) the amount of the reduction in the investment in each such contract by reason of such charges, and
+
+(3) the name, address, and TIN of the individual who is the holder of each such contract.
+
+(b) Statements to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person making the payments, and
+
+(2) the information required to be shown on the return with respect to such individual.
+
+The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(Added Pub. L. 109–280, title VIII, § 844(d)(1), Aug. 17, 2006, 120 Stat. 1012.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to contracts issued after Dec. 31, 1996, but only with respect to taxable years beginning after Dec. 31, 2009, and to charges made after Dec. 31, 2009, see section 844(g)(1), (3) of Pub. L. 109–280, set out as an Effective Date of 2006 Amendment note under section 72 of this title.

legal/us/code/title-26/chapter-61/section-6050v.md

@@ -0,0 +1,85 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050V"
+description: "Returns relating to applicable insurance contracts in which certain exempt organizations hold interests"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050V"
+citation: "26 U.S.C. § 6050V"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050V"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d380e043818d98eccae056b0fc829aef6c636aad9928fa00e6cfa755baacf741"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "24fc9139b6d53ccd431c3a37568994c464bf15b08d510081574f26aeae91d48a"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050V - Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
+
+## Text
+
+(a) In general Each applicable exempt organization which makes a reportable acquisition shall make the return described in subsection (c).
+
+(b) Time for making return Any applicable exempt organization required to make a return under subsection (a) shall file such return at such time as may be established by the Secretary.
+
+(c) Form and manner of returns A return is described in this subsection if such return—
+
+(1) is in such form as the Secretary prescribes,
+
+(2) contains the name, address, and taxpayer identification number of the applicable exempt organization and the issuer of the applicable insurance contract, and
+
+(3) contains such other information as the Secretary may prescribe.
+
+(d) Definitions For purposes of this section—
+
+(1) Reportable acquisition The term “reportable acquisition” means the acquisition by an applicable exempt organization of a direct or indirect interest in any applicable insurance contract in any case in which such acquisition is a part of a structured transaction involving a pool of such contracts.
+
+(2) Applicable insurance contract (A) In general The term “applicable insurance contract” means any life insurance, annuity, or endowment contract with respect to which both an applicable exempt organization and a person other than an applicable exempt organization have directly or indirectly held an interest in the contract (whether or not at the same time).
+
+(B) Exceptions Such term shall not include a life insurance, annuity, or endowment contract if—
+
+(i) all persons directly or indirectly holding any interest in the contract (other than applicable exempt organizations) have an insurable interest in the insured under the contract independent of any interest of an applicable exempt organization in the contract,
+
+(ii) the sole interest in the contract of an applicable exempt organization or each person other than an applicable exempt organization is as a named beneficiary, or
+
+(iii) the sole interest in the contract of each person other than an applicable exempt organization is—
+
+(I) as a beneficiary of a trust holding an interest in the contract, but only if the person’s designation as such beneficiary was made without consideration and solely on a purely gratuitous basis, or
+
+(II) as a trustee who holds an interest in the contract in a fiduciary capacity solely for the benefit of applicable exempt organizations or persons otherwise described in subclause (I) or clause (i) or (ii).
+
+(3) Applicable exempt organization The term “applicable exempt organization” means—
+
+(A) an organization described in section 170(c),
+
+(B) an organization described in section 168(h)(2)(A)(iv), or
+
+(C) an organization not described in paragraph (1) or (2) which is described in section 2055(a) or section 2522(a).
+
+(e) Termination This section shall not apply to reportable acquisitions occurring after the date which is 2 years after the date of the enactment of this section.
+
+(Added Pub. L. 109–280, title XII, § 1211(a)(1), Aug. 17, 2006, 120 Stat. 1072.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of this section, referred to in subsec. (e), is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006.
+
+Codification Section 1211(a)(1) of Pub. L. 109–280, which directed the addition of section 6050V at the end of subpart B of part III of subchapter A of chapter 61, without specifying the act to be amended, was executed by adding section 6050V at the end of subpart B of part III of subchapter A of chapter 61 of this title, which consists of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 109–280, title XII, § 1211(d), Aug. 17, 2006, 120 Stat. 1074, provided that: “The amendments made by this section [enacting this section and amending sections 6721 and 6724 of this title] shall apply to acquisitions of contracts after the date of enactment of this Act [Aug. 17, 2006].”

legal/us/code/title-26/chapter-61/section-6050w.md

@@ -0,0 +1,143 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050W"
+description: "Returns relating to payments made in settlement of payment card and third party network transactions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050W"
+citation: "26 U.S.C. § 6050W"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050W"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "9d9fce81c1d162616268793c602a2399e33948178e5cc5a51ce0449d0f2cfe69"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "227d13544be2df2d8d1e471f0387120ef49fa7943338216f02df98d415e0e32e"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050W - Returns relating to payments made in settlement of payment card and third party network transactions
+
+## Text
+
+(a) In general Each payment settlement entity shall make a return for each calendar year setting forth—
+
+(1) the name, address, and TIN of each participating payee to whom one or more payments in settlement of reportable payment transactions are made,
+
+(2) the gross amount of the reportable payment transactions with respect to each such participating payee and 11 So in original. Probably should be preceded by a comma.
+
+(3) in the case of a third party settlement organization, the portion of reportable payment transactions that have been reasonably designated by payors as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips.
+
+Such return shall be made at such time and in such form and manner as the Secretary may require by regulations.
+
+(b) Payment settlement entity For purposes of this section—
+
+(1) In general The term “payment settlement entity” means—
+
+(A) in the case of a payment card transaction, the merchant acquiring entity, and
+
+(B) in the case of a third party network transaction, the third party settlement organization.
+
+(2) Merchant acquiring entity The term “merchant acquiring entity” means the bank or other organization which has the contractual obligation to make payment to participating payees in settlement of payment card transactions.
+
+(3) Third party settlement organization The term “third party settlement organization” means the central organization which has the contractual obligation to make payment to participating payees of third party network transactions.
+
+(4) Special rules related to intermediaries For purposes of this section—
+
+(A) Aggregated payees In any case where reportable payment transactions of more than one participating payee are settled through an intermediary—
+
+(i) such intermediary shall be treated as the participating payee for purposes of determining the reporting obligations of the payment settlement entity with respect to such transactions, and
+
+(ii) such intermediary shall be treated as the payment settlement entity with respect to the settlement of such transactions with the participating payees.
+
+(B) Electronic payment facilitators In any case where an electronic payment facilitator or other third party makes payments in settlement of reportable payment transactions on behalf of the payment settlement entity, the return under subsection (a) shall be made by such electronic payment facilitator or other third party in lieu of the payment settlement entity.
+
+(c) Reportable payment transaction For purposes of this section—
+
+(1) In general The term “reportable payment transaction” means any payment card transaction and any third party network transaction.
+
+(2) Payment card transaction The term “payment card transaction” means any transaction in which a payment card is accepted as payment.
+
+(3) Third party network transaction The term “third party network transaction” means any transaction described in subsection (d)(3)(A)(iii) which is settled through a third party payment network.
+
+(d) Other definitions For purposes of this section—
+
+(1) Participating payee (A) In general The term “participating payee” means—
+
+(i) in the case of a payment card transaction, any person who accepts a payment card as payment, and
+
+(ii) in the case of a third party network transaction, any person who accepts payment from a third party settlement organization in settlement of such transaction.
+
+(B) Exclusion of foreign persons Except as provided by the Secretary in regulations or other guidance, such term shall not include any person with a foreign address. Notwithstanding the preceding sentence, a person with only a foreign address shall not be treated as a participating payee with respect to any payment settlement entity solely because such person receives payments from such payment settlement entity in dollars.
+
+(C) Inclusion of governmental units The term “person” includes any governmental unit (and any agency or instrumentality thereof).
+
+(2) Payment card The term “payment card” means any card which is issued pursuant to an agreement or arrangement which provides for—
+
+(A) one or more issuers of such cards,
+
+(B) a network of persons unrelated to each other, and to the issuer, who agree to accept such cards as payment, and
+
+(C) standards and mechanisms for settling the transactions between the merchant acquiring entities and the persons who agree to accept such cards as payment.
+
+The acceptance as payment of any account number or other indicia associated with a payment card shall be treated for purposes of this section in the same manner as accepting such payment card as payment.
+
+(3) Third party payment network The term “third party payment network” means any agreement or arrangement—
+
+(A) which involves the establishment of accounts with a central organization by a substantial number of persons who—
+
+(i) are unrelated to such organization,
+
+(ii) provide goods or services, and
+
+(iii) have agreed to settle transactions for the provision of such goods or services pursuant to such agreement or arrangement,
+
+(B) which provides for standards and mechanisms for settling such transactions, and
+
+(C) which guarantees persons providing goods or services pursuant to such agreement or arrangement that such persons will be paid for providing such goods or services.
+
+Such term shall not include any agreement or arrangement which provides for the issuance of payment cards.
+
+(e) Exception for de minimis payments by third party settlement organizations A third party settlement organization shall be required to report any information under subsection (a) with respect to third party network transactions of any participating payee only if—
+
+(1) the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions exceeds $20,000, and
+
+(2) the aggregate number of such transactions exceeds 200.
+
+(f) Statements to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each person with respect to whom such a return is required a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(2) the gross amount of the reportable payment transactions (including a separate accounting of any such amounts that have been reasonably designated by payors as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips) with respect to the person required to be shown on the return.
+
+The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made. Such statement may be furnished electronically, and if so, the email address of the person required to make such return may be shown in lieu of the phone number.
+
+(g) Regulations The Secretary may prescribe such regulations or other guidance as may be necessary or appropriate to carry out this section, including rules to prevent the reporting of the same transaction more than once.
+
+(Added Pub. L. 110–289, div. C, title III, § 3091(a), July 30, 2008, 122 Stat. 2908; amended Pub. L. 115–123, div. D, title II, § 41117(a), Feb. 9, 2018, 132 Stat. 162; Pub. L. 117–2, title IX, § 9674(a), (b), Mar. 11, 2021, 135 Stat. 185; Pub. L. 119–21, title VII, §§ 70201(f)(3), 70432(a)(1), July 4, 2025, 139 Stat. 173, 243.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2025—Subsec. (a)(3). Pub. L. 119–21, § 70201(f)(3)(A), added par. (3). Subsec. (e). Pub. L. 119–21, § 70432(a)(1), amended subsec. (e) generally. Prior to amendment, text read as follows: “A third party settlement organization shall not be required to report any information under subsection (a) with respect to third party network transactions of any participating payee if the amount which would otherwise be reported under subsection (a)(2) with respect to such transactions does not exceed $600.” Subsec. (f)(2). Pub. L. 119–21, § 70201(f)(3)(B), inserted “(including a separate accounting of any such amounts that have been reasonably designated by payors as cash tips and the occupation described in section 224(d)(1) of the person receiving such tips)” after “reportable payment transactions”. 2021—Subsec. (c)(3). Pub. L. 117–2, § 9674(b), inserted “described in subsection (d)(3)(A)(iii)” after “any transaction”. Subsec. (e). Pub. L. 117–2, § 9674(a), amended subsec. (e) generally. Prior to amendment, subsec. (e) related to an exception for de minimis payments by third party settlement organizations. 2018—Subsec. (d)(1)(B). Pub. L. 115–123 inserted at end “Notwithstanding the preceding sentence, a person with only a foreign address shall not be treated as a participating payee with respect to any payment settlement entity solely because such person receives payments from such payment settlement entity in dollars.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2025 AmendmentAmendment by section 70201(f)(3) of Pub. L. 119–21 applicable to taxable years beginning after Dec. 31, 2024, see section 70201(j) of Pub. L. 119–21, set out as a note under section 45B of this title. Pub. L. 119–21, title VII, § 70432(a)(2), July 4, 2025, 139 Stat. 243, provided that: “The amendment made by this subsection [amending this section] shall take effect as if included in section 9674 of the American Rescue Plan Act [of 2021, Pub. L. 117–2].”
+
+Effective Date of 2021 AmendmentPub. L. 117–2, title IX, § 9674(c), Mar. 11, 2021, 135 Stat. 185, provided that: “(1) In general.—The amendment made by subsection (a) [amending this section] shall apply to returns for calendar years beginning after December 31, 2021. “(2) Clarification.—The amendment made by subsection (b) [amending this section] shall apply to transactions after the date of the enactment of this Act [Mar. 11, 2021].”
+
+Effective Date of 2018 AmendmentPub. L. 115–123, div. D, title II, § 41117(b), Feb. 9, 2018, 132 Stat. 162, provided that: “The amendment made by this section [amending this section] shall apply to returns for calendar years beginning after December 31, 2017.”
+
+Effective DateSection applicable to returns for calendar years beginning after Dec. 31, 2010, with exception for purposes of carrying out any TIN matching program, see section 3091(e) of Pub. L. 110–289, set out as an Effective Date of 2008 Amendment note under section 3406 of this title.

legal/us/code/title-26/chapter-61/section-6050x.md

@@ -0,0 +1,71 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050X"
+description: "Information with respect to certain fines, penalties, and other amounts"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050X"
+citation: "26 U.S.C. § 6050X"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050X"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "cb33ee6d91be0f11daaf7832a9034fbfc1bdf8edf2b0120c68725a4fe4c63895"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "eaecb014a68d659025caf6da7bd619565b79b382923d616d8ca8c0cc2facf79d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050X - Information with respect to certain fines, penalties, and other amounts
+
+## Text
+
+(a) Requirement of reporting (1) In general The appropriate official of any government or any entity described in section 162(f)(5) which is involved in a suit or agreement described in paragraph (2) shall make a return in such form as determined by the Secretary setting forth—
+
+(A) the amount required to be paid as a result of the suit or agreement to which paragraph (1) of section 162(f) applies,
+
+(B) any amount required to be paid as a result of the suit or agreement which constitutes restitution or remediation of property, and
+
+(C) any amount required to be paid as a result of the suit or agreement for the purpose of coming into compliance with any law which was violated or involved in the investigation or inquiry.
+
+(2) Suit or agreement described (A) In general A suit or agreement is described in this paragraph if—
+
+(i) it is—
+
+(I) a suit with respect to a violation of any law over which the government or entity has authority and with respect to which there has been a court order, or
+
+(II) an agreement which is entered into with respect to a violation of any law over which the government or entity has authority, or with respect to an investigation or inquiry by the government or entity into the potential violation of any law over which such government or entity has authority, and
+
+(ii) the aggregate amount involved in all court orders and agreements with respect to the violation, investigation, or inquiry is $600 or more.
+
+(B) Adjustment of reporting threshold The Secretary shall adjust the $600 amount in subparagraph (A)(ii) as necessary in order to ensure the efficient administration of the internal revenue laws.
+
+(3) Time of filing The return required under this subsection shall be filed at the time the agreement is entered into, as determined by the Secretary.
+
+(b) Statements to be furnished to individuals involved in the settlement Every person required to make a return under subsection (a) shall furnish to each person who is a party to the suit or agreement a written statement showing—
+
+(1) the name of the government or entity, and
+
+(2) the information supplied to the Secretary under subsection (a)(1).
+
+The written statement required under the preceding sentence shall be furnished to the person at the same time the government or entity provides the Secretary with the information required under subsection (a).
+
+(c) Appropriate official defined For purposes of this section, the term “appropriate official” means the officer or employee having control of the suit, investigation, or inquiry or the person appropriately designated for purposes of this section.
+
+(Added Pub. L. 115–97, title I, § 13306(b)(1), Dec. 22, 2017, 131 Stat. 2128.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DatePub. L. 115–97, title I, § 13306(b)(3), Dec. 22, 2017, 131 Stat. 2129, provided that: “The amendments made by this subsection [enacting this section] shall apply to amounts paid or incurred on or after the date of the enactment of this Act [Dec. 22, 2017], except that such amendments shall not apply to amounts paid or incurred under any binding order or agreement entered into before such date. Such exception shall not apply to an order or agreement requiring court approval unless the approval was obtained before such date.”

legal/us/code/title-26/chapter-61/section-6050y.md

@@ -0,0 +1,99 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050Y"
+description: "Returns relating to certain life insurance contract transactions"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050Y"
+citation: "26 U.S.C. § 6050Y"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050Y"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ad69114b6e2a60ac449f53b8d78a081348c41386a4fe47d99655484ee6233639"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "58016c6ce90ea89a9db6adffa027335f97307224b3c06cf483bd0c1d1931e95f"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050Y - Returns relating to certain life insurance contract transactions
+
+## Text
+
+(a) Requirement of reporting of certain payments (1) In general Every person who acquires a life insurance contract or any interest in a life insurance contract in a reportable policy sale during any taxable year shall make a return for such taxable year (at such time and in such manner as the Secretary shall prescribe) setting forth—
+
+(A) the name, address, and TIN of such person,
+
+(B) the name, address, and TIN of each recipient of payment in the reportable policy sale,
+
+(C) the date of such sale,
+
+(D) the name of the issuer of the life insurance contract sold and the policy number of such contract, and
+
+(E) the amount of each payment.
+
+(2) Statement to be furnished to persons with respect to whom information is required Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(A) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(B) the information required to be shown on such return with respect to such person, except that in the case of an issuer of a life insurance contract, such statement is not required to include the information specified in paragraph (1)(E).
+
+(b) Requirement of reporting of seller’s basis in life insurance contracts (1) In general Upon receipt of the statement required under subsection (a)(2) or upon notice of a transfer of a life insurance contract to a foreign person, each issuer of a life insurance contract shall make a return (at such time and in such manner as the Secretary shall prescribe) setting forth—
+
+(A) the name, address, and TIN of the seller who transfers any interest in such contract in such sale,
+
+(B) the investment in the contract (as defined in section 72(e)(6)) with respect to such seller, and
+
+(C) the policy number of such contract.
+
+(2) Statement to be furnished to persons with respect to whom information is required Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(A) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(B) the information required to be shown on such return with respect to each seller whose name is required to be set forth in such return.
+
+(c) Requirement of reporting with respect to reportable death benefits (1) In general Every person who makes a payment of reportable death benefits during any taxable year shall make a return for such taxable year (at such time and in such manner as the Secretary shall prescribe) setting forth—
+
+(A) the name, address, and TIN of the person making such payment,
+
+(B) the name, address, and TIN of each recipient of such payment,
+
+(C) the date of each such payment,
+
+(D) the gross amount of each such payment, and
+
+(E) such person’s estimate of the investment in the contract (as defined in section 72(e)(6)) with respect to the buyer.
+
+(2) Statement to be furnished to persons with respect to whom information is required Every person required to make a return under this subsection shall furnish to each person whose name is required to be set forth in such return a written statement showing—
+
+(A) the name, address, and phone number of the information contact of the person required to make such return, and
+
+(B) the information required to be shown on such return with respect to each recipient of payment whose name is required to be set forth in such return.
+
+(d) Definitions For purposes of this section:
+
+(1) Payment The term “payment” means, with respect to any reportable policy sale, the amount of cash and the fair market value of any consideration transferred in the sale.
+
+(2) Reportable policy sale The term “reportable policy sale” has the meaning given such term in section 101(a)(3)(B).
+
+(3) Issuer The term “issuer” means any life insurance company that bears the risk with respect to a life insurance contract on the date any return or statement is required to be made under this section.
+
+(4) Reportable death benefits The term “reportable death benefits” means amounts paid by reason of the death of the insured under a life insurance contract that has been transferred in a reportable policy sale.
+
+(Added Pub. L. 115–97, title I, § 13520(a), Dec. 22, 2017, 131 Stat. 2149.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to reportable policy sales (as defined in subsection (d)(2) of this section) after Dec. 31, 2017, and reportable death benefits (as defined in subsection (d)(4) of this section) paid after Dec. 31, 2017, see section 13520(d) of Pub. L. 115–97, set out as an Effective Date of 2017 Amendment note under section 6047 of this title.

legal/us/code/title-26/chapter-61/section-6050z.md

@@ -0,0 +1,65 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6050Z"
+description: "Reports relating to long-term care premium statements"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6050Z"
+citation: "26 U.S.C. § 6050Z"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6050Z"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e1e0b65ee8ef57b2d086b4e58254e3017aa3d2e89873144332bbabafdba89220"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "61a44c887097f5e8490688f9cb0d2c90e02b584e78c08a6428a5419bf7778c10"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6050Z - Reports relating to long-term care premium statements
+
+## Text
+
+(a) Requirement of reporting Any issuer of certified long-term care insurance (as defined in section 401(a)(39)(C)) who provides a long-term care premium statement with respect to any purchaser pursuant to section 401(a)(39)(E) for a calendar year, shall make a return not later than February 1 of the succeeding calendar year, according to forms or regulations prescribed by the Secretary, setting forth with respect to each such purchaser—
+
+(1) the name and taxpayer identification number of such issuer,
+
+(2) a statement that the coverage is certified long-term care insurance as defined in section 401(a)(39)(C),
+
+(3) the name of the owner of such coverage,
+
+(4) identification of the individual covered and such individual’s relationship to the owner,
+
+(5) the premiums paid for the coverage for the calendar year, and
+
+(6) such other information as the Secretary may require.
+
+(b) Statement to be furnished to persons with respect to whom information is required Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(1) the name, address, and phone number of the information contact of the issuer of the contract or coverage, and
+
+(2) the aggregate amount of premiums and charges paid under the contract or coverage covering the insured individual during the calendar year.
+
+The written statement required under the preceding sentence shall be furnished to the individual or individuals on or before January 31 of the year following the calendar year for which the return required under subsection (a) was required to be made.
+
+(c) Contracts or coverage covering more than one insured In the case of contracts or coverage covering more than one insured, the return and statement required by subsections (a) and (b) shall identify only the portion of the premium that is properly allocable to the insured in respect of whom the return or statement is made.
+
+(d) Statement to be furnished on request If any individual to whom a return is required to be furnished under subsection (b) requests that such a return be furnished at any time before the close of the calendar year, the person required to make the return under subsection (b) shall comply with such request and shall furnish to the Secretary at such time a copy of the return so provided.
+
+(Added Pub. L. 117–328, div. T, title III, § 334(d)(1), Dec. 29, 2022, 136 Stat. 5371.)
+
+## Notes
+
+Statutory Notes and Related Subsidiaries
+
+Effective DateSection applicable to distributions made after the date which is 3 years after Dec. 29, 2022, see section 334(e) of Pub. L. 117–328, set out as an Effective Date of 2022 Amendment note under section 72 of this title.

legal/us/code/title-26/chapter-61/section-6052.md

@@ -0,0 +1,49 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6052"
+description: "Returns regarding payment of wages in the form of group-term life insurance"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6052"
+citation: "26 U.S.C. § 6052"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6052"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "3b6d7043c75870c3a08953e72b09227be6229827d7b233d01e774931bdc8efe5"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a7757a6fa8c6c07071d6cdaa353979155ebd25e31d1d3892944048c4786413ca"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6052 - Returns regarding payment of wages in the form of group-term life insurance
+
+## Text
+
+(a) Requirement of reporting Every employer who during any calendar year provides group-term life insurance on the life of an employee during part or all of such calendar year under a policy (or policies) carried directly or indirectly by such employer shall make a return according to the forms or regulations prescribed by the Secretary, setting forth the cost of such insurance and the name and address of the employee on whose life such insurance is provided, but only to the extent that the cost of such insurance is includible in the employee’s gross income under section 79(a). For purposes of this section, the extent to which the cost of group-term life insurance is includible in the employee’s gross income under section 79(a) shall be determined as if the employer were the only employer paying such employee remuneration in the form of such insurance.
+
+(b) Statements to be furnished to employees with respect to whom information is required Every employer required to make a return under subsection (a) shall furnish to each employee whose name is required to be set forth in such return a written statement showing the cost of the group-term life insurance shown on such return. The written statement required under the preceding sentence shall be furnished to the employee on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(Added Pub. L. 88–272, title II, § 204(c)(1), Feb. 26, 1964, 78 Stat. 37; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, title XV, § 1501(c)(14), Oct. 22, 1986, 100 Stat. 2740.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1986—Subsec. (b). Pub. L. 99–514, in amending subsec. (b) generally, substituted “information is required” for “information is furnished” in heading, and in text substituted reference to employers required to make a return for former reference to employers making a return and reference to employees whose name is required to be set forth for former reference to employees whose name is set forth. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective DateSection applicable to group-term life insurance provided after Dec. 31, 1963, in taxable years ending after such date, see section 204(d) of Pub. L. 88–272, set out as a note under section 79 of this title.

legal/us/code/title-26/chapter-61/section-6053.md

@@ -0,0 +1,125 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6053"
+description: "Reporting of tips"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6053"
+citation: "26 U.S.C. § 6053"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6053"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "10665a76db8a592c3438bf04230acda0bbbb4a5a5d90e880f9ab04a2c2b20205"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "19671ecdaea8e03462f63d3ee5c5071fc3d181d8fc820ff259675eb741616094"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6053 - Reporting of tips
+
+## Text
+
+(a) Reports by employees Every employee who, in the course of his employment by an employer, receives in any calendar month tips which are wages (as defined in section 3121(a) or section 3401(a)) or which are compensation (as defined in section 3231(e)) shall report all such tips in one or more written statements furnished to his employer on or before the 10th day following such month. Such statements shall be furnished by the employee under such regulations, at such other times before such 10th day, and in such form and manner, as may be prescribed by the Secretary.
+
+(b) Statements furnished by employers If the tax imposed by section 3101 or section 3201 (as the case may be) with respect to tips reported by an employee pursuant to subsection (a) exceeds the tax which can be collected by the employer pursuant to section 3102 or section 3202 (as the case may be), the employer shall furnish to the employee a written statement showing the amount of such excess. The statement required to be furnished pursuant to this subsection shall be furnished at such time, shall contain such other information, and shall be in such form as the Secretary may by regulations prescribe. When required by such regulations, a duplicate of any such statement shall be filed with the Secretary.
+
+(c) Reporting requirements relating to certain large food or beverage establishments (1) Report to Secretary In the case of a large food or beverage establishment, each employer shall report to the Secretary, at such time and manner as the Secretary may prescribe by regulation, the following information with respect to each calendar year:
+
+(A) The gross receipts of such establishment from the provision of food and beverages (other than nonallocable receipts).
+
+(B) The aggregate amount of charge receipts (other than nonallocable receipts).
+
+(C) The aggregate amount of charged tips shown on such charge receipts.
+
+(D) The sum of—
+
+(i) the aggregate amount reported by employees to the employer under subsection (a), plus
+
+(ii) the amount the employer is required to report under section 6051 with respect to service charges of less than 10 percent.
+
+(E) With respect to each employee, the amount allocated to such employee under paragraph (3).
+
+(2) Furnishing of statement to employees Each employer described in paragraph (1) shall furnish, in such manner as the Secretary may prescribe by regulations, to each employee of the large food or beverage establishment a written statement for each calendar year showing the following information:
+
+(A) The name and address of such employer.
+
+(B) The name of the employee.
+
+(C) The amount allocated to the employee under paragraph (3) for all payroll periods ending within the calendar year.
+
+Any statement under this paragraph shall be furnished to the employee during January of the calendar year following the calendar year for which such statement is made.
+
+(3) Employee allocation of 8 percent of gross receipts (A) In general For purposes of paragraphs (1)(E) and (2)(C), the employer of a large food or beverage establishment shall allocate (as tips for purposes of the requirements of this subsection) among employees performing services during any payroll period who customarily receive tip income an amount equal to the excess of—
+
+(i) 8 percent of the gross receipts (other than nonallocable receipts) of such establishment for the payroll period, over
+
+(ii) the aggregate amount reported by such employees to the employer under subsection (a) for such period.
+
+(B) Method of allocation The employer shall allocate the amount under subparagraph (A)—
+
+(i) on the basis of a good faith agreement by the employer and the employees, or
+
+(ii) in the absence of an agreement under clause (i), in the manner determined under regulations prescribed by the Secretary.
+
+(C) The Secretary may lower the percentage required to be allocated Upon the petition of the employer or the majority of employees of such employer, the Secretary may reduce (but not below 2 percent) the percentage of gross receipts required to be allocated under subparagraph (A) where he determines that the percentage of gross receipts constituting tips is less than 8 percent.
+
+(4) Large food or beverage establishment For purposes of this subsection, the term “large food or beverage establishment” means any trade or business (or portion thereof)—
+
+(A) which provides food or beverages,
+
+(B) with respect to which the tipping of employees serving food or beverages by customers is customary, and
+
+(C) which normally employed more than 10 employees on a typical business day during the preceding calendar year.
+
+For purposes of subparagraph (C), rules similar to the rules of subsections (a) and (b) of section 52 shall apply under regulations prescribed by the Secretary, and an individual who owns 50 percent or more in value of the stock of the corporation operating the establishment shall not be treated as an employee.
+
+(5) Employer not to be liable for wrong allocations The employer shall not be liable to any person if any amount is improperly allocated under paragraph (3)(B) if such allocation is done in accordance with the regulations prescribed under paragraph (3)(B).
+
+(6) Nonallocable receipts defined For purposes of this subsection, the term “nonallocable receipts” means receipts which are allocable to—
+
+(A) carryout sales, or
+
+(B) services with respect to which a service charge of 10 percent or more is added.
+
+(7) Application to new businesses The Secretary shall prescribe regulations for the application of this subsection to new businesses.
+
+(8) Certified professional employer organizations For purposes of any report required by this subsection, in the case of a certified professional employer organization that is treated under section 3511 as the employer of a work site employee, the customer with respect to whom a work site employee performs services shall be the employer for purposes of reporting under this section and the certified professional employer organization shall furnish to the customer and the Secretary any information the Secretary prescribes as necessary to complete such reporting no later than such time as the Secretary shall prescribe.
+
+(Added Pub. L. 89–97, title III, § 313(e)(2)(A), July 30, 1965, 79 Stat. 384; amended Pub. L. 89–212, § 2(d), Sept. 29, 1965, 79 Stat. 859; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 314(a), Sept. 3, 1982, 96 Stat. 603; Pub. L. 98–369, div. A, title X, § 1072(a), (c)(1), July 18, 1984, 98 Stat. 1052; Pub. L. 113–295, div. B, title II, § 206(c)(3), Dec. 19, 2014, 128 Stat. 4071.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2014—Subsec. (c)(8). Pub. L. 113–295 added par. (8). 1984—Subsec. (c)(3)(C). Pub. L. 98–369, § 1072(a), substituted “Upon the petition of the employer or the majority of employees of such employer, the Secretary” for “The Secretary” and “2 percent” for “5 percent”. Subsec. (c)(4). Pub. L. 98–369, § 1072(c)(1), inserted provision that an individual who owns 50 percent or more in value of the stock of the corporation operating the establishment shall not be treated as an employee. 1982—Subsec. (c). Pub. L. 97–248 added subsec. (c). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1965—Subsec. (a). Pub. L. 89–212, § 2(d)(1), inserted “or which are compensation (as defined in section 3231(e)”. Subsec. (b). Pub. L. 89–212, § 2(d)(2), inserted “or section 3201 (as the case may be)” and “or section 3202 (as the case may be)”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2014 AmendmentAmendment by Pub. L. 113–295 applicable with respect to wages for services performed on or after Jan. 1 of the first calendar year beginning more than 12 months after Dec. 19, 2014, see section 206(g)(1) of Pub. L. 113–295, set out as a note under section 3302 of this title.
+
+Effective Date of 1984 AmendmentPub. L. 98–369, div. A, title X, § 1072(c)(2), July 18, 1984, 98 Stat. 1052, provided that: “The amendment made by paragraph (1) [amending this section] shall apply to calendar years beginning after December 31, 1982.”
+
+Effective Date of 1982 AmendmentPub. L. 97–248, title III, § 314(e), Sept. 3, 1982, 96 Stat. 605, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “(1) In general.—The amendments made by this section [amending this section and sections 6001 and 6678 of this title, and enacting provisions set out as a note under this section] shall apply to calendar years beginning after December 31, 1982. “(2) Special rule for 1983.—For purposes of section 6053(c) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], in the case of payroll periods ending before April 1, 1983, an employer must only report with respect to such periods—“(A) amounts described in subparagraphs (A), (B), (C), and (D) of section 6053(c)(1) of such Code, and “(B) the name, and identification number, wages paid to, and tips reported by, each tipped employee.”
+
+Effective Date of 1965 AmendmentAmendment by Pub. L. 89–212 effective only with respect to tips received after 1965, see section 6 of Pub. L. 89–212, set out as a note under section 3201 of this title.
+
+Effective DatePub. L. 89–97, title III, § 313(f), July 30, 1965, 79 Stat. 385, provided that: “The amendments made by this section [enacting this section and amending sections 451, 3102, 3121, 3401, 3402, 6051, 6652, and 6674 of this title and section 409 of Title 42, The Public Health and Welfare] shall apply only with respect to tips received by employees after 1965.”
+
+RegulationsPub. L. 98–369, div. A, title X, § 1072(b), July 18, 1984, 98 Stat. 1052, provided that: “The Secretary of the Treasury shall prescribe by regulations within 1 year after the date of the enactment of this Act [July 18, 1984] the applicable recordkeeping requirements for tipped employees.”
+
+Threat of Audit Prohibited To Coerce Tip Reporting Alternative Commitment AgreementsPub. L. 105–206, title III, § 3414, July 22, 1998, 112 Stat. 755, provided that: “The Secretary of the Treasury or the Secretary’s delegate shall instruct employees of the Internal Revenue Service that they may not threaten to audit any taxpayer in an attempt to coerce the taxpayer into entering into a Tip Reporting Alternative Commitment Agreement.”
+
+Modification of Tips Allocation MethodPub. L. 99–514, title XV, § 1571, Oct. 22, 1986, 100 Stat. 2765, provided that: “Effective for any payroll period beginning after December 31, 1986, an establishment may utilize the optional method of tips allocation described in the last sentence of section 31.6053–3(f)(1)(iv) of the Internal Revenue Regulations only if such establishment employs less than the equivalent of 25 full-time employees during such payroll period.”
+
+Study of Tip CompliancePub. L. 97–248, title III, § 314(c), Sept. 3, 1982, 96 Stat. 605, directed Secretary of the Treasury or his delegate to submit before Jan. 1, 1987, to Committee on Ways and Means of House of Representatives and to Committee on Finance of Senate a report with respect to tip compliance in food and beverage service industry. Such study to include, but not be limited to, an analysis of tipping patterns, tip-sharing arrangements, and tip compliance patterns.

legal/us/code/title-26/chapter-61/section-6055.md

@@ -0,0 +1,101 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6055"
+description: "Reporting of health insurance coverage"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6055"
+citation: "26 U.S.C. § 6055"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6055"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d7787cb0f0f838547e35d7e83009331356757b68ec4c257ab69aac908c1c832d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "a673f7c84ad8478b40ace2337ac18a596d8bba2a6cd642e29442de4d59d14b3b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6055 - Reporting of health insurance coverage
+
+## Text
+
+(a) In general Every person who provides minimum essential coverage to an individual during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
+
+(b) Form and manner of return (1) In general A return is described in this subsection if such return—
+
+(A) is in such form as the Secretary may prescribe, and
+
+(B) contains—
+
+(i) the name, address and TIN of the primary insured and the name and TIN of each other individual obtaining coverage under the policy,
+
+(ii) the dates during which such individual was covered under minimum essential coverage during the calendar year,
+
+(iii) in the case of minimum essential coverage which consists of health insurance coverage, information concerning—
+
+(I) whether or not the coverage is a qualified health plan offered through an Exchange established under section 1311 of the Patient Protection and Affordable Care Act, and
+
+(II) in the case of a qualified health plan, the amount (if any) of any advance payment under section 1412 of the Patient Protection and Affordable Care Act of any cost-sharing reduction under section 1402 of such Act or of any premium tax credit under section 36B with respect to such coverage, and
+
+(iv) such other information as the Secretary may require.
+
+For purposes of subparagraph (B)(i), in the case of any individual whose name is required to be set forth in a return under subsection (a), if the person required to make a return under such subsection is unable to collect information on the TINs of such individuals, the Secretary may allow the individual’s full name and date of birth to be substituted for the name and TIN.
+
+(2) Information relating to employer-provided coverage If minimum essential coverage provided to an individual under subsection (a) consists of health insurance coverage of a health insurance issuer provided through a group health plan of an employer, a return described in this subsection shall include—
+
+(A) the name, address, and employer identification number of the employer maintaining the plan,
+
+(B) the portion of the premium (if any) required to be paid by the employer, and
+
+(C) if the health insurance coverage is a qualified health plan in the small group market offered through an Exchange, such other information as the Secretary may require for administration of the credit under section 45R (relating to credit for employee health insurance expenses of small employers).
+
+(c) Statements to be furnished to individuals with respect to whom information is reported (1) In general Every person required to make a return under subsection (a) shall furnish to each individual whose name is required to be set forth in such return a written statement showing—
+
+(A) the name and address of the person required to make such return and the phone number of the information contact for such person, and
+
+(B) the information required to be shown on the return with respect to such individual.
+
+(2) Time for furnishing statements The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(3) 11 So in original. Two pars. (3) have been enacted. Alternative manner of furnishing statements For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if—
+
+(A) such person provides clear, conspicuous, and accessible notice (at such time and in such manner as the Secretary may provide) that any individual to whom a statement would otherwise be required to be furnished under paragraph (1) may request a copy of such statement, and
+
+(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—
+
+(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or
+
+(ii) 30 days after the date of such request.
+
+(3) 1 Electronic delivery An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person required to make such statement, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.
+
+(d) Coverage provided by governmental units In the case of coverage provided by any governmental unit or any agency or instrumentality thereof, the officer or employee who enters into the agreement to provide such coverage (or the person appropriately designated for purposes of this section) shall make the returns and statements required by this section.
+
+(e) Minimum essential coverage For purposes of this section, the term “minimum essential coverage” has the meaning given such term by section 5000A(f).
+
+(Added Pub. L. 111–148, title I, § 1502(a), Mar. 23, 2010, 124 Stat. 250; Pub. L. 118–167, § 2(a), Dec. 23, 2024, 138 Stat. 2584; Pub. L. 118–168, §§ 2(a), 3(b), Dec. 23, 2024, 138 Stat. 2586.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSections 1311, 1402, and 1412 of the Patient Protection and Affordable Care Act, referred to in subsec. (b)(1)(B)(iii), are classified to sections 18031, 18071, and 18082, respectively, of Title 42, The Public Health and Welfare.
+
+Amendments2024—Subsec. (b)(1). Pub. L. 118–168, § 2(a), inserted concluding provisions. Subsec. (c)(3). Pub. L. 118–168, § 3(b), added par. (3) relating to electronic delivery. Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2024 AmendmentPub. L. 118–168, § 2(b), Dec. 23, 2024, 138 Stat. 2586, provided that: “The amendment made by this section [amending this section] shall apply to returns the due date for which is after December 31, 2024.” Pub. L. 118–168, § 3(c), Dec. 23, 2024, 138 Stat. 2587, provided that: “The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements the due date for which is after December 31, 2024.” Pub. L. 118–167, § 2(c), Dec. 23, 2024, 138 Stat. 2585, provided that: “The amendments made by this section [amending this section and section 6056 of this title] shall apply to statements with respect to returns for calendar years after 2023.”
+
+Effective DatePub. L. 111–148, title I, § 1502(e), Mar. 23, 2010, 124 Stat. 252, provided that: “The amendments made by this section [enacting this section and section 18092 of Title 42, The Public Health and Welfare, and amending section 6724 of this title] shall apply to calendar years beginning after 2013.”

legal/us/code/title-26/chapter-61/section-6056.md

@@ -0,0 +1,113 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6056"
+description: "Certain employers required to report on health insurance coverage"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6056"
+citation: "26 U.S.C. § 6056"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6056"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "d98163b354a43b57f7ebe07eb4f4d0599b0456a502ae800564f0f87da2339307"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "5fbacd3eadc7004f96055105270640f8f39c44d98b65aa4801cc58eb85a6dba2"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6056 - Certain employers required to report on health insurance coverage
+
+## Text
+
+(a) In general Every applicable large employer required to meet the requirements of section 4980H with respect to its full-time employees during a calendar year shall, at such time as the Secretary may prescribe, make a return described in subsection (b).
+
+(b) Form and manner of return A return is described in this subsection if such return—
+
+(1) is in such form as the Secretary may prescribe, and
+
+(2) contains—
+
+(A) the name, date, and employer identification number of the employer,
+
+(B) a certification as to whether the employer offers to its full-time employees (and their dependents) the opportunity to enroll in minimum essential coverage under an eligible employer-sponsored plan (as defined in section 5000A(f)(2)),
+
+(C) if the employer certifies that the employer did offer to its full-time employees (and their dependents) the opportunity to so enroll—
+
+(i) the length of any waiting period (as defined in section 2701(b)(4) of the Public Health Service Act) with respect to such coverage,
+
+(ii) the months during the calendar year for which coverage under the plan was available,
+
+(iii) the monthly premium for the lowest cost option in each of the enrollment categories under the plan, and
+
+(iv) the employer share of the total allowed costs of benefits provided under the plan,
+
+(D) the number of full-time employees for each month during the calendar year,
+
+(E) the name, address, and TIN of each full-time employee during the calendar year and the months (if any) during which such employee (and any dependents) were covered under any such health benefits plans, and
+
+(F) such other information as the Secretary may require.
+
+The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).
+
+(c) Statements to be furnished to individuals with respect to whom information is reported (1) In general Every person required to make a return under subsection (a) shall furnish to each full-time employee whose name is required to be set forth in such return under subsection (b)(2)(E) a written statement showing—
+
+(A) the name and address of the person required to make such return and the phone number of the information contact for such person, and
+
+(B) the information required to be shown on the return with respect to such individual.
+
+(2) Time for furnishing statements The written statement required under paragraph (1) shall be furnished on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
+
+(3) 11 So in original. Two pars. (3) have been enacted. Alternative manner of furnishing statements For purposes of this subsection, any person required to make a return under subsection (a) shall be treated as timely furnishing the written statement required under paragraph (1) if—
+
+(A) such person provides clear, conspicuous, and accessible notice (at such time and in such manner as the Secretary may provide) that any individual to whom a statement would otherwise be required to be furnished under paragraph (1) may request a copy of such statement, and
+
+(B) such person, on request of any such individual, furnishes a copy of such statement to such individual not later than the later of—
+
+(i) January 31 of the year following the calendar year for which the return under subsection (a) was required to be made, or
+
+(ii) 30 days after the date of such request.
+
+(3) 1 Electronic delivery An individual shall be deemed to have consented to receive the statement under this subsection in electronic form if such individual has affirmatively consented at any prior time, to the person who is the employer of the individual during the calendar year to which the statement relates, to receive such statement in electronic form. The preceding sentence shall not apply if the individual revokes such consent in writing.
+
+(d) Coordination with other requirements To the maximum extent feasible, the Secretary may provide that—
+
+(1) any return or statement required to be provided under this section may be provided as part of any return or statement required under section 6051 or 6055, and
+
+(2) in the case of an applicable large employer offering health insurance coverage of a health insurance issuer, the employer may enter into an agreement with the issuer to include information required under this section with the return and statement required to be provided by the issuer under section 6055.
+
+(e) Coverage provided by governmental units In the case of any applicable large employer which is a governmental unit or any agency or instrumentality thereof, the person appropriately designated for purposes of this section shall make the returns and statements required by this section.
+
+(f) Definitions For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.
+
+(Added and amended Pub. L. 111–148, title I, § 1514(a), title X, §§ 10106(g), 10108(j)(1)–(3)(D), Mar. 23, 2010, 124 Stat. 256, 911, 914, 915; Pub. L. 112–10, div. B, title VIII, § 1858(b)(5), Apr. 15, 2011, 125 Stat. 169; Pub. L. 118–167, § 2(b), Dec. 23, 2024, 138 Stat. 2584; Pub. L. 118–168, § 3(a), Dec. 23, 2024, 138 Stat. 2586.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 2701 of the Public Health Service Act, referred to in subsec. (b)(2)(C)(i), was classified to section 300gg of this title, was renumbered section 2704, effective for plan years beginning on or after Jan. 1, 2014, with certain exceptions, and amended by Pub. L. 111–148, title I, §§ 1201(2), 1563(c)(1), formerly § 1562(c)(1), title X, § 10107(b)(1), Mar. 23, 2010, 124 Stat. 154, 264, 911, and was transferred to section 300gg–3 of this title. A new section 2701, related to fair health insurance premiums, was added and amended by Pub. L. 111–148, title I, § 1201(4), title X, § 10103(a), Mar. 23, 2010, 124 Stat. 155, 892, and is classified to section 300gg of this title.
+
+Prior ProvisionsA prior section 6056, added Pub. L. 91–172, title I, § 101(d)(3), Dec. 30, 1969, 83 Stat. 521; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834, required an annual report by private foundations having at least $5,000 of assets at any time during a taxable year, and prescribed contents, form and availability of the report, prior to repeal by Pub. L. 96–603, § 1(c), Dec. 28, 1980, 94 Stat. 3504.
+
+Amendments2024—Subsec. (c)(3). Pub. L. 118–168 added par. (3) relating to electronic delivery. Pub. L. 118–167 added par. (3) relating to alternative manner of furnishing statements. 2011—Subsec. (a). Pub. L. 112–10, § 1858(b)(5)(A), struck out “and every offering employer” after “calendar year”. Subsec. (b)(2)(C). Pub. L. 112–10, § 1858(b)(5)(B), struck out “in the case of an applicable large employer,” before “the length” in cl. (i), inserted “and” at the end of cl. (iii), struck out “and” after “plan,” at the end of cl. (iv), and struck out cl. (v) which read as follows: “in the case of an offering employer, the option for which the employer pays the largest portion of the cost of the plan and the portion of the cost paid by the employer in each of the enrollment categories under such option,”. Subsecs. (d)(2), (e). Pub. L. 112–10, § 1858(b)(5)(C), struck out “or offering employer” after “large employer”. Subsec. (f). Pub. L. 112–10, § 1858(b)(5)(D), amended subsec. (f) generally. Prior to amendment, subsec. (f) defined the term “offering employer” and provided that any term used in this section which was also used in section 4980H of this title would have the meaning given such term by section 4980H. 2010—Pub. L. 111–148, § 10108(j)(3)(A), substituted “Certain” for “Large” in section catchline. Subsec. (a). Pub. L. 111–148, § 10108(j)(1), inserted “and every offering employer” before “shall”. Subsec. (b). Pub. L. 111–148, § 10106(g), inserted at end “The Secretary shall have the authority to review the accuracy of the information provided under this subsection, including the applicable large employer’s share under paragraph (2)(C)(iv).” Subsec. (b)(2)(C)(i). Pub. L. 111–148, § 10108(j)(3)(B)(i), inserted “in the case of an applicable large employer,” before “the length”. Subsec. (b)(2)(C)(iii). Pub. L. 111–148, § 10108(j)(3)(B)(ii), struck out “and” at end. Subsec. (b)(2)(C)(iv). Pub. L. 111–148, § 10108(j)(3)(B)(iv), inserted “and” at end. Pub. L. 111–148, § 10108(j)(3)(B)(iii), which directed substitution of “employer” for “applicable large employer”, was executed by making the substitution for “applicable large employer’s”, to reflect the probable intent of Congress. Subsec. (b)(2)(C)(v). Pub. L. 111–148, § 10108(j)(3)(B)(v), added cl. (v). Subsecs. (d)(2), (e). Pub. L. 111–148, § 10108(j)(3)(C), (D), inserted “or offering employer” after “applicable large employer”. Subsec. (f). Pub. L. 111–148, § 10108(j)(2), amended subsec. (f) generally. Prior to amendment, text read as follows: “For purposes of this section, any term used in this section which is also used in section 4980H shall have the meaning given such term by section 4980H.”
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2024 AmendmentAmendment by Pub. L. 118–168 applicable to statements the due date for which is after Dec. 31, 2024, see section 3(c) of Pub. L. 118–168, set out as a note under section 6055 of this title. Amendment by Pub. L. 118–167 applicable to statements with respect to returns for calendar years after 2023, see section 2(c) of Pub. L. 118–167, set out as a note under section 6055 of this title.
+
+Effective Date of 2011 AmendmentAmendment by Pub. L. 112–10 effective as if included in the provisions of, and the amendments made by, the provisions of Pub. L. 111–148 to which it relates, see section 1858(d) of Pub. L. 112–10, set out as a note under section 36B of this title.
+
+Effective Date of 2010 AmendmentPub. L. 111–148, title X, § 10108(j)(4), Mar. 23, 2010, 124 Stat. 915, provided that: “The amendments made by this subsection [amending this section and section 6724 of this title] shall apply to periods beginning after December 31, 2013.”
+
+Effective DatePub. L. 111–148, title I, § 1514(d), Mar. 23, 2010, 124 Stat. 258, provided that: “The amendments made by this section [enacting this section and amending section 6724 of this title] shall apply to periods beginning after December 31, 2013.”

legal/us/code/title-26/chapter-61/section-6057.md

@@ -0,0 +1,105 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6057"
+description: "Annual registration, etc."
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6057"
+citation: "26 U.S.C. § 6057"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6057"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "9e557903a10928f98363cc5dd0bd967eabee62d2b30623c98d14c04c8759dd28"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "5377226721eb101b84b523a00c3a6c83176c23a0a05e66e69c93013454670664"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6057 - Annual registration, etc.
+
+## Text
+
+(a) Annual registration (1) General rule Within such period after the end of a plan year as the Secretary may by regulations prescribe, the plan administrator (within the meaning of section 414(g)) of each plan to which the vesting standards of section 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 applies for such plan year shall file a registration statement with the Secretary.
+
+(2) Contents The registration statement required by paragraph (1) shall set forth—
+
+(A) the name of the plan,
+
+(B) the name and address of the plan administrator,
+
+(C) the name and taxpayer identifying number of each participant in the plan—
+
+(i) who, during such plan year, separated from the service covered by the plan,
+
+(ii) who is entitled to a deferred vested benefit under the plan as of the end of such plan year, and
+
+(iii) with respect to whom retirement benefits were not paid under the plan during such plan year,
+
+(D) the nature, amount, and form of the deferred vested benefit to which such participant is entitled, and
+
+(E) such other information as the Secretary may require.
+
+At the time he files the registration statement under this subsection, the plan administrator shall furnish evidence satisfactory to the Secretary that he has complied with the requirement contained in subsection (e).
+
+(b) Notification of change in status Any plan administrator required to register under subsection (a) shall also notify the Secretary, at such time as may be prescribed by regulations, of—
+
+(1) any change in the name of the plan,
+
+(2) any change in the name or address of the plan administrator,
+
+(3) the termination of the plan, or
+
+(4) the merger or consolidation of the plan with any other plan or its division into two or more plans.
+
+(c) Voluntary reports To the extent provided in regulations prescribed by the Secretary, the Secretary may receive from—
+
+(1) any plan to which subsection (a) applies, and
+
+(2) any other plan (including any governmental plan or church plan (within the meaning of section 414)),
+
+such information (including information relating to plan years beginning before January 1, 1974) as the plan administrator may wish to file with respect to the deferred vested benefit rights of any participant separated from the service covered by the plan during any plan year.
+
+(d) Transmission of information to Commissioner of Social Security The Secretary shall transmit copies of any statements, notifications, reports, or other information obtained by him under this section to the Commissioner of Social Security.
+
+(e) Individual statement to participant Each plan administrator required to file a registration statement under subsection (a) shall, before the expiration of the time prescribed for the filing of such registration statement, also furnish to each participant described in subsection (a)(2)(C) an individual statement setting forth the information with respect to such participant required to be contained in such registration statement. Such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date.
+
+(f) Regulations (1) In general The Secretary, after consultation with the Commissioner of Social Security, may prescribe such regulations as may be necessary to carry out the provisions of this section.
+
+(2) Plans to which more than one employer contributes This section shall apply to any plan to which more than one employer is required to contribute only to the extent provided in regulations prescribed under this subsection.
+
+(g) 403(b) multiple employer plans treated as one plan In the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section.
+
+(h) Cross references For provisions relating to penalties for failure to register or furnish statements required by this section, see section 6652(d) and section 6690. For coordination between Department of the Treasury and the Department of Labor with regard to administration of this section, see section 3004 of the Employee Retirement Income Security Act of 1974.
+
+(Added Pub. L. 93–406, title II, § 1031(a), Sept. 2, 1974, 88 Stat. 943; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. B. title VI, § 2663(j)(5)(D), July 18, 1984, 98 Stat. 1171; Pub. L. 98–397, title II, § 206, Aug. 23, 1984, 98 Stat. 1449; Pub. L. 99–514, title XV, § 1501(d)(1)(F), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 103–296, title I, § 108(h)(5), Aug. 15, 1994, 108 Stat. 1487; Pub. L. 117–328, div. T, title I, § 106(b), Dec. 29, 2022, 136 Stat. 5287.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 203 of part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974, referred to in subsec. (a)(1), is classified to section 1053 of Title 29, Labor. Section 3004 of such Act, referred to in subsec. (g), is classified to section 1204 of Title 29.
+
+Amendments2022—Subsecs. (g), (h). Pub. L. 117–328 added subsec. (g) and redesignated former subsec. (g) as (h). 1994—Subsecs. (d), (f)(1). Pub. L. 103–296 substituted “Commissioner of Social Security” for “Secretary of Health and Human Services” in heading and text of subsec. (d) and in text of subsec. (f)(1). 1986—Subsec. (g). Pub. L. 99–514 substituted “section 6652(d)” for “section 6652(e)”. 1984—Subsec. (d). Pub. L. 98–369 substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”. Subsec. (e). Pub. L. 98–397 inserted provision that such statement shall also include a notice to the participant of any benefits which are forfeitable if the participant dies before a certain date. Subsec. (f). Pub. L. 98–369 substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2022 AmendmentAmendment by Pub. L. 117–328 applicable to plan years beginning after Dec. 31, 2022, see section 106(h)(1) of Pub. L. 117–328, set out as a note under section 403 of this title.
+
+Effective Date of 1994 AmendmentAmendment by Pub. L. 103–296 effective Mar. 31, 1995, see section 110(a) of Pub. L. 103–296, set out as a note under section 401 of Title 42, The Public Health and Welfare.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective Date of 1984 AmendmentsAmendment by Pub. L. 98–397 applicable to plan years beginning after Dec. 31, 1984, except as otherwise provided, see sections 302 and 303 of Pub. L. 98–397, set out as a note under section 1001 of Title 29, Labor. Amendment by Pub. L. 98–369 effective July 18, 1984, but not to be construed as changing or affecting any right, liability, status or interpretation which existed (under the provisions of law involved) before that date, see section 2664(b) of Pub. L. 98–369, set out as a note under section 401 of Title 42, The Public Health and Welfare.
+
+Effective DatePub. L. 93–406, title X, § 1034, Sept. 2, 1974, 88 Stat. 948, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “This part [part 3 (§§ 1031–1034) of subtitle A of title II of Pub. L. 93–406, enacting this section, sections 6058, 6059, 6690, and 6692 of this title and section 1320b–1 of Title 42, The Public Health and Welfare, and amending sections 6033, 6047, and 6652 of this title] shall take effect upon the date of the enactment of this Act [Sept. 2, 1974]; except that— “(1) the requirements of section 6059 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall apply only with respect to plan years to which part I of this title applies. [For description of plan years to which part I applies, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title]. “(2) the requirements of section 6057 of such Code shall apply only with respect to plan years beginning after December 31, 1975, “(3) the requirements of section 6058(a) of such Code shall apply only with respect to plan years beginning after the date of the enactment of this Act [Sept. 2, 1974], and “(4) the amendments made by section 1032 [enacting section 1320b–1 of Title 42] shall take effect on January 1, 1978.”

legal/us/code/title-26/chapter-61/section-6058.md

@@ -0,0 +1,85 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6058"
+description: "Information required in connection with certain plans of deferred compensation"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6058"
+citation: "26 U.S.C. § 6058"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6058"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "be95f5a67a8f7f623b0300278757a1ae19a06cbbb386f4574a3b5d69cce2b06d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "3b399f3219e5e188e1449b4ac162e36572d46753142d1893d004b31d123cc073"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6058 - Information required in connection with certain plans of deferred compensation
+
+## Text
+
+(a) In general Every employer who maintains a pension, annuity, stock bonus, profit-sharing, or other funded plan of deferred compensation described in part I of subchapter D of chapter 1, or the plan administrator (within the meaning of section 414(g)) of the plan, shall file an annual return stating such information as the Secretary may by regulations prescribe with respect to the qualification, financial conditions, and operations of the plan; except that, in the discretion of the Secretary, the employer may be relieved from stating in its return any information which is reported in other returns.
+
+(b) Actuarial statement in case of mergers, etc. Not less than 30 days before a merger, consolidation, or transfer of assets or liabilities of a plan described in subsection (a) to another plan, the plan administrator (within the meaning of section 414(g)) shall file an actuarial statement of valuation evidencing compliance with the requirements of section 401(a)(12).
+
+(c) Employer For purposes of this section, the term “employer” includes a person described in section 401(c)(4) and an individual who establishes an individual retirement plan.
+
+(d) Coordination with income tax returns, etc. An individual who establishes an individual retirement plan shall not be required to file a return under this section with respect to such plan for any taxable year for which there is—
+
+(1) no special IRP tax, and
+
+(2) no plan activity other than—
+
+(A) the making of contributions (other than rollover contributions), and
+
+(B) the making of distributions.
+
+(e) Special IRP tax defined For purposes of this section, the term “special IRP tax” means a tax imposed by—
+
+(1) section 4973, or
+
+(2) section 4974.
+
+(f) 403(b) multiple employer plans treated as one plan In the case of annuity contracts to which this section applies and to which section 403(b) applies by reason of the plan under which such contracts are purchased meeting the requirements of paragraph (15) thereof, such plan shall be treated as a single plan for purposes of this section.
+
+(g) Cross references For provisions relating to penalties for failure to file a return required by this section, see section 6652(e). For coordination between the Department of the Treasury and the Department of Labor with respect to the information required under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
+
+(Added Pub. L. 93–406, title II, § 1031(a), Sept. 2, 1974, 88 Stat. 945; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 95–600, title I, § 157(k)(1), Nov. 6, 1978, 92 Stat. 2809; Pub. L. 98–369, div. A, title IV, § 491(d)(48), July 18, 1984, 98 Stat. 852; Pub. L. 99–514, title XV, § 1501(d)(1)(D), Oct. 22, 1986, 100 Stat. 2740; Pub. L. 115–141, div. U, title IV, § 401(a)(264), Mar. 23, 2018, 132 Stat. 1197; Pub. L. 117–328, div. T, title I, § 106(c), Dec. 29, 2022, 136 Stat. 5287.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (g), is classified to section 1204 of Title 29, Labor.
+
+Amendments2022—Subsecs. (f), (g). Pub. L. 117–328 added subsec. (f) and redesignated former subsec. (f) as (g). 2018—Subsec. (e). Pub. L. 115–141 redesignated pars. (2) and (3) as (1) and (2), respectively, and struck out former par. (1) which read as follows: “section 408(f),”. 1986—Subsec. (f). Pub. L. 99–514 substituted “section 6652(e)” for “section 6652(f)”. 1984—Subsec. (e). Pub. L. 98–369 struck out par. (2) which included a tax imposed by section 409(c) within term “special IRP tax”, and redesignated pars. (3) and (4) as (2) and (3), respectively. 1978—Subsec. (c). Pub. L. 95–600 substituted “an individual retirement plan” for “an individual retirement account or annuity described in section 408”. Subsecs. (d) to (f). Pub. L. 95–600 added subsecs. (d) and (e) and redesignated former subsec. (d) as (f). 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2022 AmendmentAmendment by Pub. L. 117–328 applicable to plan years beginning after Dec. 31, 2022, see section 106(h)(1) of Pub. L. 117–328, set out as a note under section 403 of this title.
+
+Effective Date of 1986 AmendmentAmendment by Pub. L. 99–514 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. 99–514, set out as an Effective Date note under section 6721 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98–369, set out as a note under section 62 of this title.
+
+Effective Date of 1978 AmendmentPub. L. 95–600, title I, § 157(k)(3), Nov. 6, 1978, 92 Stat. 2809, provided that: “The amendments made by paragraph (1) [amending this section] shall apply to returns for taxable years beginning after December 31, 1977. The amendment made by paragraph (2) [amending section 7701 of this title] shall apply to taxable years beginning after December 31, 1974.”
+
+Effective DateSection effective Sept. 2, 1974, except that the requirements of subsec. (a) shall apply only with respect to plan years beginning after Sept. 2, 1974, see section 1034 of Pub. L. 93–406, set out as a note under section 6057 of this title.
+
+Updated FormsPub. L. 117–328, div. T, title I, § 103(c)(2), Dec. 29, 2022, 136 Stat. 5285, provided that: “The Secretary of the Treasury shall amend the forms relating to reports required under section 6058 of the Internal Revenue Code of 1986 to require— “(A) separate reporting of the aggregate amount of contributions received by the plan during the year under section 6433 of the Internal Revenue Code of 1986 (as added by this section), and “(B) similar reporting with respect to individual retirement accounts (as defined in section 408 of such Code) and individual retirement annuities (as defined in section 408(b) of such Code).” [Pub. L. 117–328, div. T, title I, § 103(f), Dec. 29, 2022, 136 Stat. 5286, provided that section 103(c)(2) of Pub. L. 117–328, set out above, is applicable to taxable years beginning after Dec. 31, 2026.]
+
+Combined Annual Report for Group of PlansPub. L. 116–94, div. O, title II, § 202(a)–(c), (e), Dec. 20, 2019, 133 Stat. 3162, 3163, as amended by Pub. L. 117–328, div. T, title III, § 345(a), Dec. 29, 2022, 136 Stat. 5380, provided that: “(a) In General.—The Secretary of the Treasury and the Secretary of Labor shall, in cooperation, modify the returns required under section 6058 of the Internal Revenue Code of 1986 and the reports required by section 104 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1024) so that—“(1) all members of a group of plans described in subsection (c) may file a single aggregated annual return or report satisfying the requirements of both such sections; and “(2) any opinions required by section 103(a)(3) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1023(a)(3)) shall relate only to each individual plan which would otherwise be subject to the requirements of such section 103(a)(3). “(b) Administrative Requirements.—In developing the consolidated return or report under subsection (a), the Secretary of the Treasury and the Secretary of Labor may require such return or report to include any information regarding each plan in the group as such Secretaries determine is necessary or appropriate for the enforcement and administration of the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1001 et seq.] and shall require such information as will enable a participant in a plan to identify any aggregated return or report filed with respect to the plan. “(c) Plans Described.—A group of plans is described in this subsection if all plans in the group—“(1) are individual account plans or defined contribution plans (as defined in section 3(34) of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1002(34)) or in section 414(i) of the Internal Revenue Code of 1986); “(2) have—“(A) the same trustee (as described in section 403(a) of such Act (29 U.S.C. 1103(a))); “(B) the same one or more named fiduciaries (as described in section 402(a) of such Act (29 U.S.C. 1102(a))); “(C) the same administrator (as defined in section 3(16)(A) of such Act (29 U.S.C. 1002(16)(A))) and plan administrator (as defined in section 414(g) of the Internal Revenue Code of 1986); and “(D) plan years beginning on the same date; and “(3) provide the same investments or investment options to participants and beneficiaries. A plan not subject to title I of the Employee Retirement Income Security Act of 1974 [29 U.S.C. 1001 et seq.] shall be treated as meeting the requirements of paragraph (2) as part of a group of plans if the same person that performs each of the functions described in such paragraph, as applicable, for all other plans in such group performs each of such functions for such plan. “(e) Effective Date.—The modification required by subsection (a) shall be implemented not later than January 1, 2022, and shall apply to returns and reports for plan years beginning after December 31, 2021.” [Pub. L. 117–328, div. T, title III, § 345(b), Dec. 29, 2022, 136 Stat. 5381, provided that: “The amendments made by this section [amending section 202(a) of Pub. L. 116–94, set out above] shall take effect on the date of the enactment of this Act [Dec. 29, 2022].” ]
+
+Reporting SimplificationPub. L. 109–280, title XI, § 1103, Aug. 17, 2006, 120 Stat. 1057, provided that: “(a) Simplified Annual Filing Requirement for Owners and Their Spouses.—“(1) In general.—The Secretary of the Treasury shall modify the requirements for filing annual returns with respect to one-participant retirement plans to ensure that such plans with assets of $250,000 or less as of the close of the plan year need not file a return for that year. “(2) One-participant retirement plan defined.—For purposes of this subsection, the term ‘one-participant retirement plan’ means a retirement plan with respect to which the following requirements are met:“(A) on the first day of the plan year—“(i) the plan covered only one individual (or the individual and the individual’s spouse) and the individual owned 100 percent of the plan sponsor (whether or not incorporated), or “(ii) the plan covered only one or more partners (or partners and their spouses) in the plan sponsor; “(B) the plan meets the minimum coverage requirements of section 410(b) of the Internal Revenue Code of 1986 without being combined with any other plan of the business that covers the employees of the business; “(C) the plan does not provide benefits to anyone except the individual (and the individual’s spouse) or the partners (and their spouses); “(D) the plan does not cover a business that is a member of an affiliated service group, a controlled group of corporations, or a group of businesses under common control; and “(E) the plan does not cover a business that uses the services of leased employees (within the meaning of section 414(n) of such Code). For purposes of this paragraph, the term ‘partner’ includes a 2-percent shareholder (as defined in section 1372(b) of such Code) of an S corporation. “(3) Other definitions.—Terms used in paragraph (2) which are also used in section 414 of the Internal Revenue Code of 1986 shall have the respective meanings given such terms by such section. “(4) Effective date.—The provisions of this subsection shall apply to plan years beginning on or after January 1, 2007. “(b) Simplified Annual Filing Requirement for Plans With Fewer Than 25 Participants.—In the case of plan years beginning after December 31, 2006, the Secretary of the Treasury and the Secretary of Labor shall provide for the filing of a simplified annual return for any retirement plan which covers less than 25 participants on the first day of a plan year and which meets the requirements described in subparagraphs (B), (D), and (E) of subsection (a)(2).”

legal/us/code/title-26/chapter-61/section-6059.md

@@ -0,0 +1,75 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6059"
+description: "Periodic report of actuary"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6059"
+citation: "26 U.S.C. § 6059"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6059"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "3d2285ac36c7c61a46558be9dd37a59333aac7770a82b2544f8b8a940f01762d"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "e60d358f85a314cfd58a61ad52131e0328da13f7a05bda4906409c811f2c3c29"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6059 - Periodic report of actuary
+
+## Text
+
+(a) General rule The actuarial report described in subsection (b) shall be filed by the plan administrator (as defined in section 414(g) of each defined benefit plan to which section 412 applies, for the first plan year for which section 412 applies to the plan and for each third plan year thereafter (or more frequently if the Secretary determines that more frequent reports are necessary).
+
+(b) Actuarial report The actuarial report of a plan required by subsection (a) shall be prepared and signed by an enrolled actuary (within the meaning of section 7701(a)(35)) and shall contain—
+
+(1) a description of the funding method and actuarial assumptions used to determine costs under the plan,
+
+(2) a certification of the contribution necessary to reduce the minimum required contribution determined under section 430, the accumulated funding deficiency under section 433, or the accumulated funding deficiency determined under section 431, to zero,
+
+(3) a statement—
+
+(A) that to the best of his knowledge the report is complete and accurate, and
+
+(B) that the requirements for reasonable actuarial assumptions under section 430(h)(1), 431(c)(3), or 433(c)(3), whichever are applicable, have been complied with,
+
+(4) such other information as may be necessary to fully and fairly disclose the actuarial position of the plan, and
+
+(5) such other information regarding the plan as the Secretary may by regulations require.
+
+(c) Time and manner of filing The actuarial report and statement required by this section shall be filed at the time and in the manner provided by regulations prescribed by the Secretary.
+
+(d) Cross reference For coordination between the Department of the Treasury and the Department of Labor with respect to the report required to be filed under this section, see section 3004 of title III of the Employee Retirement Income Security Act of 1974.
+
+(Added Pub. L. 93–406, title II, § 1033(a), Sept. 2, 1974, 88 Stat. 947; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 109–280, title I, § 114(f), Aug. 17, 2006, 120 Stat. 855; Pub. L. 113–97, title II, § 202(c)(10), Apr. 7, 2014, 128 Stat. 1138; Pub. L. 115–141, div. U, title IV, § 401(a)(265), Mar. 23, 2018, 132 Stat. 1197.)
+
+## Notes
+
+Editorial Notes
+
+References in TextSection 3004 of title III of the Employee Retirement Income Security Act of 1974, referred to in subsec. (d), is classified to section 1204 of Title 29, Labor.
+
+Amendments2018—Subsec. (b)(3)(B). Pub. L. 115–141 substituted “that the requirements” for “the requirements” and “with,” for “with.” 2014—Subsec. (b)(2). Pub. L. 113–97, § 202(c)(10)(A), substituted “430, the accumulated funding deficiency under section 433,” for “430,”. Subsec. (b)(3)(B). Pub. L. 113–97, § 202(c)(10)(B), substituted “430(h)(1), 431(c)(3), or 433(c)(3)” for “430(h)(1) or 431(c)(3)”. 2006—Subsec. (b)(2). Pub. L. 109–280, § 114(f)(1), substituted “the minimum required contribution determined under section 430, or the accumulated funding deficiency determined under section 431,” for “the accumulated funding deficiency (as defined in section 412(a))”. Subsec. (b)(3)(B). Pub. L. 109–280, § 114(f)(2), added subpar. (B) and struck out former subpar. (B) which read as follows: “the requirements of section 412(c) (relating to reasonable actuarial assumptions) have been complied with,”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2014 AmendmentAmendment by Pub. L. 113–97 applicable to years beginning after Dec. 31, 2013, see section 3 of Pub. L. 113–97, set out as a note under section 401 of this title.
+
+Effective Date of 2006 AmendmentAmendment by Pub. L. 109–280 applicable to plan years beginning after 2007, see section 114(g)(1) of Pub. L. 109–280, as added by Pub. L. 110–458, set out as a note under section 401 of this title.
+
+Effective DateRequirements of section applicable only with respect to plan years to which part I of subtitle A of title II of Pub. L. 93–406 applies, see section 1034(1) of Pub. L. 93–406, set out as an note under section 6057 of this title. For a description of the plan years to which part 1 applies, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
+
+Applicability of Amendments by Subtitles A and B of Title I of Pub. L. 109–280For special rules on applicability of amendments by subtitles A (§§ 101–108) and B (§§ 111–116) of title I of Pub. L. 109–280 to certain eligible cooperative plans, PBGC settlement plans, and eligible government contractor plans, see sections 104, 105, and 106 of Pub. L. 109–280, set out as notes under section 401 of this title.
+
+Consolidation of Actuarial ReportsPub. L. 93–406, title X, § 1033(c), Sept. 2, 1974, 88 Stat. 948, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The Secretary of the Treasury and the Secretary of Labor shall take such steps as may be necessary to assure coordination to the maximum extent feasible between the actuarial reports required by section 6059 of the Internal Revenue Code of 1986 and by section 103(d) of title I of the Employee Retirement Income Security Act of 1974 [section 1023(d) of Title 29, Labor].”

legal/us/code/title-26/chapter-61/section-6060.md

@@ -0,0 +1,53 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6060"
+description: "Information returns of tax return preparers"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6060"
+citation: "26 U.S.C. § 6060"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6060"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "5672f294480a892db5cb93e69e659c6d218ca7c46db4676a2b11986b8e81e23f"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "8ec4a8c3c312821adf55e5e19cda088c9d8903a14bffdb5848f0c54028755241"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6060 - Information returns of tax return preparers
+
+## Text
+
+(a) General rule Any person who employs a tax return preparer to prepare any return or claim for refund other than for such person at any time during a return period shall make a return setting forth the name, taxpayer identification number, and place of work of each tax return preparer employed by him at any time during such period. For purposes of this section, any individual who in acting as a tax return preparer is not the employee of another tax return preparer shall be treated as his own employer. The return required by this section shall be filed, in such manner as the Secretary may by regulations prescribe, on or before the first July 31 following the end of such return period.
+
+(b) Alternative reporting In lieu of the return required by subsection (a), the Secretary may approve an alternative reporting method if he determines that the necessary information is available to him from other sources.
+
+(c) Return period defined For purposes of subsection (a), the term “return period” means the 12-month period beginning on July 1 of each year.
+
+(Added Pub. L. 94–455, title XII, § 1203(e), Oct. 4, 1976, 90 Stat. 1691; amended Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(i), (ii), May 25, 2007, 121 Stat. 201; Pub. L. 113–295, div. A, title II, § 221(a)(109), Dec. 19, 2014, 128 Stat. 4053.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2014—Subsec. (c). Pub. L. 113–295, which directed substitution of “year.” for “ ‘year’ ” and all that followed, was executed by substituting “year.” for “year, except that the first return period shall be the 6-month period beginning on January 1, 1977, and ending on June 30, 1977.”, to reflect the probable intent of Congress. 2007—Pub. L. 110–28, § 8246(a)(2)(A)(i), substituted “tax return preparers” for “income tax return preparers” in section catchline. Subsec. (a). Pub. L. 110–28, § 8246(a)(2)(A)(ii), substituted “a tax return preparer” for “an income tax return preparer” in two places, “each tax return preparer” for “each income tax return preparer”, and “another tax return preparer” for “another income tax return preparer”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2014 AmendmentAmendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
+
+Effective Date of 2007 AmendmentPub. L. 110–28, title VIII, § 8246(c), May 25, 2007, 121 Stat. 203, provided that: “The amendments made by this section [amending this section and sections 6103, 6107, 6109, 6503, 6694 to 6696, 7407, 7427, and 7701 of this title] shall apply to returns prepared after the date of the enactment of this Act [May 25, 2007].”
+
+Effective DateSection applicable to documents prepared after Dec. 31, 1976, see section 1203(j) of Pub. L. 94–455, set out as an Effective Date of 1976 Amendment note under section 7701 of this title.

legal/us/code/title-26/chapter-61/section-6061.md

@@ -0,0 +1,63 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6061"
+description: "Signing of returns and other documents"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6061"
+citation: "26 U.S.C. § 6061"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6061"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "201cf37ff876a31fa8e1d52f3063b7b9da999fa1138dc5f77e37dff04a8ce7d2"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "7a5609cf617fbf6f4778a7965528398fad82a27038afac71f72d79aa5631f5d5"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6061 - Signing of returns and other documents
+
+## Text
+
+(a) General rule Except as otherwise provided by subsection (b) and sections 6062 and 6063, any return, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall be signed in accordance with forms or regulations prescribed by the Secretary.
+
+(b) Electronic signatures (1) In general The Secretary shall develop procedures for the acceptance of signatures in digital or other electronic form. Until such time as such procedures are in place, the Secretary may—
+
+(A) waive the requirement of a signature for; or
+
+(B) provide for alternative methods of signing or subscribing,
+
+a particular type or class of return, declaration, statement, or other document required or permitted to be made or written under internal revenue laws and regulations.
+
+(2) Treatment of alternative methods Notwithstanding any other provision of law, any return, declaration, statement, or other document filed and verified, signed, or subscribed under any method adopted under paragraph (1)(B) shall be treated for all purposes (both civil and criminal, including penalties for perjury) in the same manner as though signed or subscribed.
+
+(3) Published guidance (A) In general The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).
+
+(B) Electronic signatures for disclosure authorizations to, and other authorizations of, practitioners Not later than 6 months after the date of the enactment of this subparagraph, the Secretary shall publish guidance to establish uniform standards and procedures for the acceptance of taxpayers’ signatures appearing in electronic form with respect to any request for disclosure of a taxpayer’s return or return information under section 6103(c) to a practitioner or any power of attorney granted by a taxpayer to a practitioner.
+
+(C) Practitioner For purposes of subparagraph (B), the term “practitioner” means any individual in good standing who is regulated under section 330 of title 31, United States Code.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 748; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2003(a), July 22, 1998, 112 Stat. 724; Pub. L. 116–25, title II, § 2302, July 1, 2019, 133 Stat. 1013.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe date of the enactment of this subparagraph, referred to in subsec. (b)(3)(B), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019.
+
+Amendments2019—Subsec. (b)(3). Pub. L. 116–25 amended par. (3) generally. Prior to amendment, text of par. (3) read as follows: “The Secretary shall publish guidance as appropriate to define and implement any waiver of the signature requirements or any method adopted under paragraph (1).” 1998—Pub. L. 105–206 designated existing provisions as subsec. (a), inserted subsec. heading, substituted “Except as otherwise provided by subsection (b) and” for “Except as otherwise provided by”, and added subsec. (b). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title II, § 2003(f), July 22, 1998, 112 Stat. 725, provided that: “The amendments made by this section [amending this section and section 7502 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”

legal/us/code/title-26/chapter-61/section-6062.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6062"
+description: "Signing of corporation returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6062"
+citation: "26 U.S.C. § 6062"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6062"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "ae9377882a4d86c677c75c5bccc1bf4c6d3c68bd5bc2f94052e153d537604aa8"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "aaffb7f1fd94fdfbbff632e777fd5c5b644964623b02de1b15abcd2c2108cf5b"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6062 - Signing of corporation returns
+
+## Text
+
+The return of a corporation with respect to income shall be signed by the president, vice-president, treasurer, assistant treasurer, chief accounting officer or any other officer duly authorized so to act. In the case of a return made for a corporation by a fiduciary pursuant to the provisions of section 6012(b)(3), such fiduciary shall sign the return. The fact that an individual’s name is signed on the return shall be prima facie evidence that such individual is authorized to sign the return on behalf of the corporation.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 748.)

legal/us/code/title-26/chapter-61/section-6063.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6063"
+description: "Signing of partnership returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6063"
+citation: "26 U.S.C. § 6063"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6063"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "4ec61dd28080568159ce0c4b14499fbf012248e5eef56cec2f3a3a307a44c2c9"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "f01c3d4c39ef9a9022ad33723b80899c5dbb3d90ebe042e9e74ce5e149ad1148"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6063 - Signing of partnership returns
+
+## Text
+
+The return of a partnership made under section 6031 shall be signed by any one of the partners. The fact that a partner’s name is signed on the return shall be prima facie evidence that such partner is authorized to sign the return on behalf of the partnership.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 748.)

legal/us/code/title-26/chapter-61/section-6064.md

@@ -0,0 +1,35 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6064"
+description: "Signature presumed authentic"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6064"
+citation: "26 U.S.C. § 6064"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6064"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "e8ea9dfd39dcec87259dfe0cf5f19710b0c73d9d404baab2884925bd6774e7dd"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "9b735770f36c84c677d361e0ca503329dd96158a1c0a30c90103a715a6b6df47"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6064 - Signature presumed authentic
+
+## Text
+
+The fact that an individual’s name is signed to a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by him.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 749.)

legal/us/code/title-26/chapter-61/section-6065.md

@@ -0,0 +1,45 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6065"
+description: "Verification of returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6065"
+citation: "26 U.S.C. § 6065"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6065"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "dde381364789c3b7072f5c5097a31e39ca81a48fb83ab4247b5a2d9838e5966c"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c2541a2d1d13e15e64ec474ca315ec75dc685498f593243da9af1a29d49f1f1d"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6065 - Verification of returns
+
+## Text
+
+Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision of the internal revenue laws or regulations shall contain or be verified by a written declaration that it is made under the penalties of perjury.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 94–455, title XIX, § 1906(a)(6), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1824, 1834.)
+
+## Notes
+
+Editorial Notes
+
+Amendments1976—Pub. L. 94–455, § 1906(a)(6), struck out provisions relating to the authority of the Secretary or his delegate to require that any return, statement, or other document to be made under provision of the internal revenue laws or regulations shall be verified by an oath. Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as a note under section 6013 of this title.

legal/us/code/title-26/chapter-61/section-6071.md

@@ -0,0 +1,57 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6071"
+description: "Time for filing returns and other documents"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6071"
+citation: "26 U.S.C. § 6071"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6071"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "0cdd3f70a012dd60f906fab40762309ea70936db63b447b916415a2496a25509"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "cdef6265e59edea2d966bced4a28dfad1e50d5e37a5d4968cac64cafa3525418"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6071 - Time for filing returns and other documents
+
+## Text
+
+(a) General rule When not otherwise provided for by this title, the Secretary shall by regulations prescribe the time for filing any return, statement, or other document required by this title or by regulations.
+
+(b) Electronically filed information returns Returns made under subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation) which are filed electronically shall be filed on or before March 31 of the year following the calendar year to which such returns relate.
+
+(c) Returns and statements relating to employee wage information and nonemployee compensation Forms W–2 and W–3 and any returns or statements required by the Secretary to report nonemployee compensation shall be filed on or before January 31 of the year following the calendar year to which such returns relate.
+
+(d) Special taxes For payment of special taxes before engaging in certain trades and businesses, see section 4901 and section 5732.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 85–859, title II, § 204(1), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title II, § 2002(a), July 22, 1998, 112 Stat. 724; Pub. L. 109–59, title XI, § 11125(b)(21), Aug. 10, 2005, 119 Stat. 1957; Pub. L. 114–113, div. Q, title II, § 201(a), (c), Dec. 18, 2015, 129 Stat. 3076.)
+
+## Notes
+
+Editorial Notes
+
+Amendments2015—Subsec. (b). Pub. L. 114–113, § 201(c), substituted “subpart B of part III of this subchapter (other than returns and statements required to be filed with respect to nonemployee compensation)” for “subparts B and C of part III of this subchapter”. Subsecs. (c), (d). Pub. L. 114–113, § 201(a), added subsec. (c) and redesignated former subsec. (c) as (d). 2005—Subsec. (c). Pub. L. 109–59 substituted “section 5732” for “section 5142”. 1998—Subsecs. (b), (c). Pub. L. 105–206 added subsec. (b) and redesignated former subsec. (b) as (c). 1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1958—Subsec. (b). Pub. L. 85–859 inserted reference to section 5142 of this title.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2015 AmendmentPub. L. 114–113, div. Q, title II, § 201(d), Dec. 18, 2015, 129 Stat. 3076, provided that: “(1) In general.—Except as provided in paragraph (2), the amendments made by this section [amending this section and section 6402 of this title] shall apply to returns and statements relating to calendar years beginning after the date of the enactment of this Act [Dec. 18, 2015]. “(2) Date for certain refunds.—The amendment made by subsection (b) [amending section 6402 of this title] shall apply to credits or refunds made after December 31, 2016.”
+
+Effective Date of 2005 AmendmentAmendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.
+
+Effective Date of 1998 AmendmentPub. L. 105–206, title II, § 2002(c), July 22, 1998, 112 Stat. 724, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns required to be filed after December 31, 1999.”
+
+Effective Date of 1958 AmendmentAmendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

legal/us/code/title-26/chapter-61/section-6072.md

@@ -0,0 +1,73 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6072"
+description: "Time for filing income tax returns"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6072"
+citation: "26 U.S.C. § 6072"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6072"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "7ec965088d7cf1a294577c1ecc5dcaeefa1958d455b2640fe5f0e88e5552758c"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "c5168d6f0c773ed065f97a18d45868e313bedb4d4dae3070435f528a27ace099"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6072 - Time for filing income tax returns
+
+## Text
+
+(a) General rule In the case of returns under section 6012, 6013, or 6017 (relating to income tax under subtitle A), returns made on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year and returns made on the basis of a fiscal year shall be filed on or before the 15th day of the fourth month following the close of the fiscal year, except as otherwise provided in the following subsections of this section.
+
+(b) Returns of partnerships and S corporations Returns of partnerships under section 6031 and returns of S corporations under sections 6012 and 6037 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year. Returns required for a taxable year by section 6011(c)(2) (relating to returns of a DISC) shall be filed on or before the fifteenth day of the ninth month following the close of the taxable year.
+
+(c) Returns by certain nonresident alien individuals and foreign corporations Returns made by nonresident alien individuals (other than those whose wages are subject to withholding under chapter 24) and foreign corporations (other than those having an office or place of business in the United States or a former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)) under section 6012 on the basis of a calendar year shall be filed on or before the 15th day of June following the close of the calendar year and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the 6th month following the close of the fiscal year.
+
+(d) Returns of cooperative associations In the case of an income tax return of—
+
+(1) an exempt cooperative association described in section 1381(a)(1), or
+
+(2) an organization described in section 1381(a)(2) which is under an obligation to pay patronage dividends (as defined in section 1388(a)) in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid patronage dividends in such an amount out of the net earnings from business done with or for patrons during the most recent taxable year for which it had such net earnings,
+
+a return made on the basis of a calendar year shall be filed on or before the 15th day of September following the close of the calendar year, and a return made on the basis of a fiscal year shall be filed on or before the 15th day of the 9th month following the close of the fiscal year.
+
+(e) Organizations exempt from taxation under section 501(a) In the case of an income tax return of an organization exempt from taxation under section 501(a) (other than an employees’ trust described in section 401(a)), a return shall be filed on or before the 15th day of the 5th month following the close of the taxable year.
+
+(Aug. 16, 1954, ch. 736, 68A Stat. 749; Pub. L. 87–834, § 17(b)(3), Oct. 16, 1962, 76 Stat. 1051; Pub. L. 92–178, title V, § 504(b), Dec. 10, 1971, 85 Stat. 551; Pub. L. 94–455, title X, § 1053(d)(3), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1649, 1834; Pub. L. 95–628, § 6(a), Nov. 10, 1978, 92 Stat. 3630; Pub. L. 98–369, div. A, title VIII, § 801(d)(13), July 18, 1984, 98 Stat. 997; Pub. L. 110–172, § 11(g)(20), Dec. 29, 2007, 121 Stat. 2491; Pub. L. 113–295, div. A, title II, § 220(u), Dec. 19, 2014, 128 Stat. 4036; Pub. L. 114–41, title II, § 2006(a)(1), July 31, 2015, 129 Stat. 457.)
+
+## Notes
+
+Editorial Notes
+
+References in TextThe FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c), is Pub. L. 106–519, Nov. 15, 2000, 114 Stat. 2423. For complete classification of this Act to the Code, see Short Title of 2000 Amendments note set out under section 1 of this title and Tables.
+
+Amendments2015—Subsec. (a). Pub. L. 114–41, § 2006(a)(1)(B), substituted “or 6017” for “6017, or 6031”. Subsec. (b). Pub. L. 114–41, § 2006(a)(1)(A), in heading, substituted “Returns of partnerships and S corporations” for “Returns of corporations” and, in text, substituted “Returns of partnerships under section 6031 and returns of S corporations under sections 6012 and 6037 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year.” for “Returns of corporations under section 6012 made on the basis of the calendar year shall be filed on or before the 15th day of March following the close of the calendar year, and such returns made on the basis of a fiscal year shall be filed on or before the 15th day of the third month following the close of the fiscal year.” 2014—Subsec. (b). Pub. L. 113–295 substituted “section 6011(c)(2)” for “section 6011(e)(2)”. 2007—Subsec. (c). Pub. L. 110–172 substituted “a former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)” for “a FSC or former FSC”. 1984—Subsec. (c). Pub. L. 98–369 inserted “or a FSC or former FSC” after “United States”. 1978—Subsec. (e). Pub. L. 95–628 added subsec. (e). 1976—Subsec. (e). Pub. L. 94–455, § 1053(d)(3), struck out subsec. (e) which related to income tax due dates postponed in the case of China Trade Act corporations. Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. 1971—Subsec. (b). Pub. L. 92–178 required returns of a DISC to be filed on or before the fifteenth day of the ninth month following the close of the taxable year. 1962—Subsec. (d). Pub. L. 87–834 substituted provisions relating to returns by an exempt cooperative association described in section 1381(a)(1), or by an organization described in section 1381(a)(2) which is under an obligation to pay patronage dividends in an amount equal to at least 50 percent of its net earnings from business done with or for its patrons, or which paid patronage dividends in such an amount out of the net earnings from business done with or for patrons during the most recent taxable year for which it had such net earnings for provisions which related to returns of exempt cooperative associations taxable under the provisions of section 522.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of 2015 AmendmentAmendment by Pub. L. 114–41 applicable to returns for taxable years beginning after Dec. 31, 2015, with special rule for certain C corporations, see section 2006(a)(3) of Pub. L. 114–41, set out as a note under section 170 of this title.
+
+Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable to transactions after Dec. 31, 1984, in taxable years ending after such date, see section 805(a)(1) of Pub. L. 98–369, as amended, set out as a note under section 245 of this title.
+
+Effective Date of 1978 AmendmentPub. L. 95–628, § 6(b), Nov. 10, 1978, 92 Stat. 3630, provided that: “The amendment made by subsection (a) [amending this section] shall apply to returns for taxable years beginning after the date of the enactment of this Act [Nov. 10, 1978].”
+
+Effective Date of 1976 AmendmentAmendment by section 1053(d)(3) of Pub. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1977, see section 1053(e) of Pub. L. 94–455, set out as a note under section 1504 of this title.
+
+Effective Date of 1971 AmendmentAmendment by Pub. L. 92–178 applicable with respect to taxable years ending after Dec. 31, 1971, except that a corporation may not be a DISC for any taxable year beginning before Jan. 1, 1972, see section 507 of Pub. L. 92–178, set out as an Effective Date note under section 991 of this title.
+
+Effective Date of 1962 AmendmentAmendment by Pub. L. 87–834 applicable to taxable years of organizations described in section 1381(a) of this title beginning after Dec. 31, 1962, except as otherwise provided, see section 17(c) of Pub. L. 87–834, set out as an Effective Date note under section 1381 of this title.
+
+Filing of Income Tax Returns for 1958 by Life Insurance CompaniesPub. L. 86–69, § 3(i), June 25, 1959, 73 Stat. 140, required every life insurance company subject to the tax imposed by section 802(a) of this title to make a return after June 25, 1959, and on or before Sept. 15, 1959, which return was to constitute the return for such taxable year for all purposes of this title, and no return filed pursuant to section 801 et seq. of this title, relating to life insurance companies, on or before June 25, 1959, was to be considered for any such purposes as a return for such taxable year.

legal/us/code/title-26/chapter-61/section-6073.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6073"
+description: "Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6073"
+citation: "26 U.S.C. § 6073"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6073"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "b19bddb727fe3bf5ebeb9428387319cf3df319c1032bd70a5e504e20bbbb6b2b"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "823bcd1a6e8e01e7d743f1a12e6df3a04072d793aee8cc4c09d02b2a9aa5f018"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6073 - Repealed. Pub. L. 98–369, div. A, title IV, § 412(a)(2), July 18, 1984, 98 Stat. 792]
+
+## Notes
+
+Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25, 1962, Pub. L. 87–682, § 1(a)(2), (b), (c), 76 Stat. 575; Oct. 4, 1976, Pub. L. 94–455, title X, § 1012(c), title XIX, § 1906(b)(13)(A), 90 Stat. 1614, 1834; Nov. 10, 1978, Pub. L. 95–628, § 7(a), 92 Stat. 3630; Sept. 3, 1982, Pub. L. 97–248, title III, § 328(b)(2), 96 Stat. 618, related to time for filing declarations of estimated income tax by individuals.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as an Effective Date of 1984 Amendment note under section 6654 of this title.

legal/us/code/title-26/chapter-61/section-6074.md

@@ -0,0 +1,37 @@
+---
+type: "LegalText"
+title: "26 U.S.C. § 6074"
+description: "Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 26
+title_name: "INTERNAL REVENUE CODE"
+chapter_number: "61"
+chapter_name: "INFORMATION AND RETURNS"
+section: "6074"
+citation: "26 U.S.C. § 6074"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
+source_identifier: "/us/usc/t26/s6074"
+source_file: "data/legal/raw/us/code/title-26/usc26.xml"
+source_hash: "b6868f22726339b56f1ed71f5014bb4de29fc3ef558c15becf0eef89dfedbcd6"
+raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
+text_hash: "1503826e5198cdf1a0a1680c901f2d05d1b673632e2e7024ec6d284677e56d93"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 26 U.S.C. § 6074 - Repealed. Pub. L. 90–364, title I, § 103(a), June 28, 1968, 82 Stat. 260]
+
+## Notes
+
+Section, acts Aug. 16, 1954, ch. 736, 68A Stat. 751; Feb. 26, 1964, Pub. L. 88–272, title I, § 122(b), 78 Stat. 27, provided for the time of filing declarations of estimated income tax by corporations.
+
+Statutory Notes and Related Subsidiaries
+
+Effective Date of RepealRepeal effective with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as an Effective Date of 1968 Amendment note under section 243 of this title.