Subpart B – Information Concerning Transactions With Other Persons
Information Concerning Transactions With Other Persons
Pathway
Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part III > Subpart B
Details
- Reference: Subpart B
- Legend: Information Concerning Transactions With Other Persons
- USCode Year: 2013
Provision Content
Amendments
2008—Pub. L. 110–343, div. B, title IV, §403(c)(3), (d)(3), Oct. 3, 2008, 122 Stat. 3858, 3860, added items 6045A and 6045B.
Pub. L. 110–289, div. C, title III, §3091(d), July 30, 2008, 122 Stat. 2911, added item 6050W.
2006—Pub. L. 109–280, title XII, §1211(a)(2), Aug. 17, 2006, 120 Stat. 1073, which directed the amendment of the analysis for subpart B of part III of subchapter A of chapter 61 by adding item 6050V, without specifying the act to be amended, was executed by adding item 6050V to this analysis, which is part of chapter 61 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress.
Pub. L. 109–280, title VIII, §844(d)(3), Aug. 17, 2006, 120 Stat. 1013, added item 6050U.
2004—Pub. L. 108–357, title VIII, §882(c)(2), Oct. 22, 2004, 118 Stat. 1630, which directed amendment of the analysis for subpart A of part II of subchapter A of chapter 61 of this title by substituting Returns relating to certain donated property for Returns relating to certain dispositions of donated property in item 6050L, was executed by making the substitution in item 6050L in the analysis for this subpart, to reflect the probable intent of Congress.
Pub. L. 108–357, title VIII, §805(c), Oct. 22, 2004, 118 Stat. 1574, added item 6043A.
2002—Pub. L. 107–210, div. A, title II, §202(d)(2), Aug. 6, 2002, 116 Stat. 963, added item 6050T.
1998—Pub. L. 105–206, title VI, §6018(a), July 22, 1998, 112 Stat. 822, amended directory language of Pub. L. 104–188, §1116(b)(2). See 1996 Amendment note below.
1997—Pub. L. 105–34, title II, §201(c)(3), Aug. 5, 1997, 111 Stat. 805, added item 6050S.
Pub. L. 105–34, title XVI, §1601(a)(2), Aug. 5, 1997, 111 Stat. 1086, provided that amendment made by section 1116(b)(2)(C) of Pub. L. 104–188 shall be applied as if the reference to chapter 68 were a reference to chapter 61. See 1996 Amendment note below.
1996—Pub. L. 104–191, title III, §323(c), Aug. 21, 1996, 110 Stat. 2063, added item 6050Q.
Pub. L. 104–188, title I, §1116(b)(2)(C), Aug. 20, 1996, 110 Stat. 1764, as amended by Pub. L. 105–206, title VI, §6018(a), July 22, 1998, 112 Stat. 822, added item 6050R. See 1997 Amendment note above.
Pub. L. 104–188, title I, §§1704(t)(18), 1901(c)(2), Aug. 20, 1996, 110 Stat. 1764, 1888, 1908, substituted Liquidating, for Liquidating; in item 6043 and Information with respect for Returns as in item 6048 and added item 6050R.
Pub. L. 104–134, title III, §31001(m)(2)(D)(iii), Apr. 26, 1996, 110 Stat. 1321–369, struck out financial before entities in item 6050P.
1994—Pub. L. 103–322, title II, §20415(b)(4), Sept. 13, 1994, 108 Stat. 1833, substituted business, etc. for business in item 6050I.
1993—Pub. L. 103–66, title XIII, §13252(c), Aug. 10, 1993, 107 Stat. 532, added item 6050P.
1989—Pub. L. 101–239, title VII, §7208(b)(3)(C), Dec. 19, 1989, 103 Stat. 2338, substituted Liquidating; etc., transactions for Return regarding corporate dissolution or liquidation in item 6043.
1988—Pub. L. 100–418, title I, §1941(b)(3)(B), Aug. 23, 1988, 102 Stat. 1324, struck out item 6050C Information regarding windfall profit tax on domestic crude oil.
1986—Pub. L. 99–514, title XV, §§1522(b), 1523(c), Oct. 22, 1986, 100 Stat. 2747, 2748, added items 6050M and 6050N.
1984—Pub. L. 98–369, div. A, title I, §§145(c), 146(c), 148(c), 149(c), 155(b)(3), title IV, §491(d)(58), July 18, 1984, 98 Stat. 685, 687, 689, 690, 693, 852, struck out and bond purchase after trust and annuity in item 6047 and added items 6050H to 6050L.
1983—Pub. L. 98–76, title II, §224(b)(2), Aug. 12, 1983, 97 Stat. 423, added item 6050G.
Pub. L. 98–21, title I, §121(f)(4), Apr. 20, 1983, 97 Stat. 84, added item 6050F.
1982—Pub. L. 97–248, title III, §313(b), title IV, §405(c)(1), Sept. 3, 1982, 96 Stat. 603, 670, added items 6046A and 6050E.
1980—Pub. L. 96–223, title I, §101(d)(2)(B), title II, §203(b)(2), Apr. 2, 1980, 94 Stat. 251, 259, added items 6050C and 6050D.
1979—Pub. L. 96–167, §5(b), Dec. 29, 1979, 93 Stat. 1276, struck out item 6050 Returns relating to certain transfers to exempt organizations.
1978—Pub. L. 95–600, title I, §112(c)(2), Nov. 6, 1978, 92 Stat. 2778, added item 6050B.
1976—Pub. L. 94–455, title X, §1013(e)(5), Oct. 4, 1976, 90 Stat. 1616, substituted as to certain foreign trusts for as to creation of or transfer to certain foreign trusts in item 6048.
1969—Pub. L. 91–172, title I, §121(e)(2), Dec. 30, 1969, 83 Stat. 548, added item 6050.
1962—Pub. L. 87–834, §§7(i)(2), 19(g)(1), 20(d)(2), Oct. 16, 1962, 76 Stat. 989, 1058, 1063, substituted payments of dividends and corporate earnings and profits for corporate dividends, earnings and profits in item 6042, substituted organization or reorganization of foreign corporations and as to acquisitions of their stock for creation or organization, or reorganization, of foreign corporations in item 6046, inserted payments of in item 6044, and added items 6048 and 6049.
Pub. L. 87–792, §7(m)(2), Oct. 10, 1962, 76 Stat. 831, added item 6047.
1960—Pub. L. 86–780, §7(b), Sept. 14, 1960, 74 Stat. 1016, substituted Returns as to creation or organization, or reorganization, of foreign corporations for Returns as to formation or reorganization of foreign corporations, in item 6046.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6039B in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6039B, 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.
26-U.S.C.-6039B in the Legal Encyclopedia: Information Returns
In this entry about 26-U.S.C.-6039B, 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 B/Section 6041 – Information At Source
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6041A – Returns Regarding Payments of Remuneration For Services and Direct Sales
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6042 – Returns Regarding Payments of Dividends and Corporate Earnings and Profits
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6043 – Liquidating, Etc., Transactions
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6043A – Returns Relating to Taxable Mergers and Acquisitions
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6044 – Returns Regarding Payments of Patronage Dividends
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6045 – Returns of Brokers
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6045A – Information Required In Connection With Transfers of Covered Securities to Brokers
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6045B – Returns Relating to Actions Affecting Basis of Specified Securities
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6046 – Returns As to Organization Or Reorganization of Foreign Corporations and As to Acquisitions of Their Stock
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6046A – Returns As to Interests In Foreign Partnerships
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6047 – Information Relating to Certain Trusts and Annuity Plans
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6048 – Information With Respect to Certain Foreign Trusts
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6049 – Returns Regarding Payments of Interest
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050 – [Repealed. Pub. L. 96-167, §5(A), Dec. 29, 1979, 93 Stat. 1276]
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050A – Reporting Requirements of Certain Fishing Boat Operators
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050B – Returns Relating to Unemployment Compensation
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050C – [Repealed. Pub. L. 100-418, Title I, §1941(B)(1), Aug. 23, 1988, 102 Stat. 1323]
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050D – Returns Relating to Energy Grants and Financing
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050E – State and Local Income Tax Refunds
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050F – Returns Relating to Social Security Benefits
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050G – Returns Relating to Certain Railroad Retirement Benefits
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050H – Returns Relating to Mortgage Interest Received In Trade Or Business From Individuals
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050I – Returns Relating to Cash Received In Trade Or Business, Etc
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050J – Returns Relating to Foreclosures and Abandonments of Security
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050K – Returns Relating to Exchanges of Certain Partnership Interests
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050L – Returns Relating to Certain Donated Property
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050M – Returns Relating to Persons Receiving Contracts From Federal Executive Agencies
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050N – Returns Regarding Payments of Royalties
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050P – Returns Relating to The Cancellation of Indebtedness By Certain Entities
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050Q – Certain Long-Term Care Benefits
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050R – Returns Relating to Certain Purchases of Fish
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050S – Returns Relating to Higher Education Tuition and Related Expenses
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050T – Returns Relating to Credit For Health Insurance Costs of Eligible Individuals
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050U – Charges Or Payments For Qualified Long-Term Care Insurance Contracts Under Combined Arrangements
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050V – Returns Relating to Applicable Insurance Contracts In Which Certain Exempt Organizations Hold Interests
- Title 26/Subtitle F/Chapter 61/Subchapter A/Part III/Subpart B/Section 6050W – Returns Relating to Payments Made In Settlement of Payment Card and Third Party Network Transactions
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