26-U.S.C.-4104

§4104 – Information Reporting For Persons Claiming Certain Tax Benefits

Pathway

Title 26 > Subtitle D > Chapter 32 > Subchapter A > Part III > Subpart B > Section 4104

Details

• Reference: Section 4104
• Legend: §4104 – Information Reporting For Persons Claiming Certain Tax Benefits
• USCode Year: 2013

Provision Content

(a) In general

The Secretary shall require any person claiming tax benefits—

(1) under the provisions of section  34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and

(2) under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).

(b) Contents of return

Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.

(c) Enforcement

With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.

(Added Pub. L. 108–357, title III, §303(a), Oct. 22, 2004, 118 Stat. 1466.)

Effective Date

Pub. L. 108–357, title III, §303(c), Oct. 22, 2004, 118 Stat. 1466, provided that: The amendments made by this section [enacting this section] shall take effect on January 1, 2005.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-4072 in the Legal Encyclopedia: Excise Taxes

In this entry about 26-U.S.C.-4072, find legal reference material, bibliographies and premiere content related to excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States excise taxes-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Manufacturers Excise Taxes

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to manufacturers excise taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States manufacturers excise taxes-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.