Notes on information concerning persons subject to special provisions : US Code - Notes

Search Notes on information concerning persons subject to special provisions : US Code - Notes

Sec.
6031. Return of partnership income.
6032. Returns of banks with respect to common trust funds.
6033. Returns by exempt organizations.
6034. Returns by trusts claiming charitable deductions under
section 642(c).(!1)
6034A. Information to beneficiaries of estates and trusts.
[6035. Repealed.]
6036. Notice of qualification as executor or receiver.
6037. Return of S corporation.
6038. Information reporting with respect to certain foreign
corporations and partnerships.
6038A. Information with respect to certain foreign-owned
corporations.
6038B. Notice of certain transfers to foreign persons.
6038C. Information with respect to foreign corporations
engaged in U.S. business.
6039. Information required in connection with certain
options.
[6039A, 6039B. Repealed.]
6039C. Returns with respect to foreign persons holding direct
investments in United States real property interests.
6039D. Returns and records with respect to certain fringe
benefit plans.(!2)
6039D. Returns and records with respect to certain fringe
benefit plans.(!2)
6039E. Information concerning resident status.
6039F. Notice of large gifts received from foreign persons.
6039G. Information on individuals losing United States
citizenship.
6039H. Information with respect to Alaska Native Settlement
Trusts and sponsoring Native Corporations.
6040. Cross references.

CODIFICATION
Pub. L. 96-603, Sec. 1(e)(1), Dec. 28, 1980, 94 Stat. 3505, which
directed that item 6034 be amended by substituting "4947(a)(2)" for
"4947(a)", could not be executed because item 6034 does not contain
"4947(a)".


AMENDMENTS
2004 - Pub. L. 108-357, title IV, Sec. 413(c)(33), Oct. 22, 2004,
118 Stat. 1510, struck out item 6035 "Returns of officers,
directors, and shareholders of foreign personal holding companies".
2001 - Pub. L. 107-16, title VI, Sec. 671(c)(2), June 7, 2001,
115 Stat. 147, added item 6039H.
1997 - Pub. L. 105-34, title XI, Sec. 1142(e)(5), title XVI, Sec.
1602(h)(2), Aug. 5, 1997, 111 Stat. 983, 1096, inserted "reporting"
after "Information" and "and partnerships" after "corporations" in
item 6038, struck out item 6039F "Information on individuals losing
United States citizenship", and added item 6039G.
1996 - Pub. L. 104-191, title V, Sec. 512(b), Aug. 21, 1996, 110
Stat. 2102, added item 6039F "Information on individuals losing
United States citizenship".
Pub. L. 104-188, title I, Sec. 1905(b), Aug. 20, 1996, 110 Stat.
1913, added item 6039F "Notice of large gifts received from foreign
persons".
1990 - Pub. L. 101-508, title XI, Sec. 11315(b)(2), Nov. 5, 1990,
104 Stat. 1388-457, added item 6038C.
1986 - Pub. L. 99-514, title XII, Sec. 1234(a)(2), title XIII,
Sec. 1303(c)(2), Oct. 22, 1986, 100 Stat. 2565, 2658, struck out
item 6039B "Return of general stock ownership corporation", and
added item 6039E.
1984 - Pub. L. 98-612, Sec. 1(b)(4), Oct. 31, 1984, 98 Stat.
3181, added item 6039D "Returns and records with respect to certain
fringe benefit plans".
Pub. L. 98-611, Sec. 1(d)(4), Oct. 31, 1984, 98 Stat. 3178, added
item 6039D "Returns and records with respect to certain fringe
benefit plans".
Pub. L. 98-369, div. A, title I, Secs. 129(b)(2), 131(d)(3),
title VII, Sec. 714(q)(4), July 18, 1984, 98 Stat. 660, 664, 966,
added items 6034A and 6038B, and inserted "foreign persons holding
direct investments in" in item 6039C.
1982 - Pub. L. 97-354, Sec. 5(a)(39)(B), Oct. 19, 1982, 96 Stat.
1696, substituted "S corporation" for "electing small business
corporation" in item 6037.
Pub. L. 97-248, title III, Sec. 339(b), Sept. 3, 1982, 96 Stat.
633, added item 6038A.
1980 - Pub. L. 96-499, title XI, Sec. 1123(c), Dec. 5, 1980, 94
Stat. 2690, added item 6039C.
Pub. L. 96-223, title IV, Sec. 401(a), Apr. 2, 1980, 94 Stat.
299, repealed Pub. L. 94-455, Sec. 2005(a)(3), and the amendment
made thereby. See 1976 Amendment note below.
1978 - Pub. L. 95-600, title VI, Sec. 601(c)(2), Nov. 6, 1978, 92
Stat. 2897, added item 6039B.
1976 - Pub. L. 94-455, title XX, Sec. 2005(e)(3), Oct. 4, 1976,
90 Stat. 1878, which added item 6039A, was repealed by Pub. L. 96-
223, Sec. 401(a). See section 401(b), (e) of Pub. L. 96-223, set
out as an Effective Date of 1980 Amendments and Revival of Prior
Law note under section 1023 of this title.
1964 - Pub. L. 88-272, title II, Sec. 221(d)(2), Feb. 26, 1964,
78 Stat. 75, added item 6039 and redesignated former item 6039 as
6040.
1960 - Pub. L. 86-780, Sec. 6(b)(1), Sept. 14, 1960, 74 Stat.
1015, added item 6038 and redesignated former item 6038 as 6039.
1958 - Pub. L. 85-866, title I, Sec. 64(d)(4), Sept. 2, 1958, 72
Stat. 1657, added item 6037 and redesignated former item 6037 as
6038.

(!1) Section catchline amended by Pub. L. 91-172 without
corresponding amendment of analysis.

(!2) So in original. Pub. L. 98-611 and Pub. L. 98-612 enacted
identical items designated "6039D". Pub. L. 99-514, Sec.
1879(d)(2), repealed the section 6039D enacted by Pub. L.
98-612 without corresponding amendment of subpart analysis.