Notes on information returns : US Code - Notes

Search Notes on information returns : US Code - Notes

Subpart
A. Information concerning persons subject to special
provisions.
B. Information concerning transactions with other
persons.
C. Information regarding wages paid employees.
[D. Repealed.]
E. Registration of and information concerning pension,
etc., plans.
F. Information concerning income tax return preparers.

AMENDMENTS
1980 - Pub. L. 96-603, Sec. 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, Sec. 1203(i)(1), Oct. 4, 1976,
90 Stat. 1694, added subpart F heading.
1974 - Pub. L. 93-406, title II, Sec. 1031(c)(1), Sept. 2, 1974,
88 Stat. 946, added item relating to subpart E.
1969 - Pub. L. 91-172, title I, Sec. 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, Sec. 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."