26-U.S.C.-6050D

26-U.S.C.-6050D

§6050D – Returns Relating to Energy Grants and Financing

Pathway

Title 26 > Subtitle F > Chapter 61 > Subchapter A > Part III > Subpart B > Section 6050D

Details

  • Reference: Section 6050D
  • Legend: §6050D – Returns Relating to Energy Grants and Financing
  • USCode Year: 2013

Provision Content

(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.)

Effective Date

Pub. 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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-6050 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-6050, 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.-6050 in the Legal Encyclopedia: Information Returns

In this entry about 26-U.S.C.-6050, 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.

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