Part III – Information Returns

Information Returns

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part III

Details

• Reference: Part III
• Legend: Information Returns
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–148, title I, §1502(d), Mar. 23, 2010, 124 Stat. 251, added item relating to subpart D.

2007—Pub. L. 110–28, title VIII, §8246(a)(2)(A)(v), May 25, 2007, 121 Stat. 201, substituted tax return preparers for income tax return preparers in item relating to subpart F.

1980—Pub. L. 96–603, §1(e)(2), Dec. 28, 1980, 94 Stat. 3505, struck out item relating to subpart D Information concerning private foundations.

1976—Pub. L. 94–455, title XII, §1203(i)(1), Oct. 4, 1976, 90 Stat. 1694, added subpart F heading.

1974—Pub. L. 93–406, title II, §1031(c)(1), Sept. 2, 1974, 88 Stat. 946, added item relating to subpart E.

1969—Pub. L. 91–172, title I, §101(j)(64), Dec. 30, 1969, 82 Stat. 533, added item relating to subpart D.

Information Returns in Electronic Format

Pub. L. 108–7, div. H, title II, §211, Feb. 20, 2003, 117 Stat. 384, provided that:

(a) Each office in the legislative branch, except the House and the Senate, which is responsible for preparing any written statement furnished under part 3 of subchapter A of chapter 61 of the Internal Revenue Code of 1986 on behalf of a person shall make the statement available to the person in an electronic format (at the direction of the person) which will enable the person to provide the statement electronically to a tax preparer or other provider of financial services.

(b) Subsection (a) shall apply with respect to statements prepared for taxable years ending on or after December 31, 2004.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6017 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6017, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Information Returns

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

Topic Map

• Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart A – Information Concerning Persons Subject To Special Provisions
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B – Information Concerning Transactions With Other Persons
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart C – Information Regarding Wages Paid Employees
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart D – Information Regarding Health Insurance Coverage
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart E – Registration of and Information Concerning Pension, Etc., Plans
• Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart F – Information Concerning Tax Return Preparers