26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart B: Front Matter
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26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART III-INFORMATION RETURNSSubpart B-Information Concerning Transactions With Other Persons
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Subpart B-Information Concerning Transactions With Other Persons

Sec.
6041.
Information at source.
6041A.
Returns regarding payments of remuneration for services and direct sales.1

        

6042.
Returns regarding payments of dividends and corporate earnings and profits.
6043.
Liquidating; etc., transactions.
6044.
Returns regarding payments of patronage dividends.
6045.
Returns of brokers.
6046.
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.
6046A.
Returns as to interests in foreign partnerships.
6047.
Information relating to certain trusts and annuity plans.
6048.
Returns as to certain foreign trusts.
6049.
Returns regarding payments of interest.
[6050.
Repealed.]
6050A.
Reporting requirements of certain fishing boat operators.
6050B.
Returns relating to unemployment compensation.
[6050C.
Repealed.]
6050D.
Returns relating to energy grants and financing.
6050E.
State and local income tax refunds.
6050F.
Returns relating to social security benefits.
6050G.
Returns relating to certain railroad retirement benefits.
6050H.
Returns relating to mortgage interest received in trade or business from individuals.
6050I.
Returns relating to cash received in trade or business, etc..2

        

6050J.
Returns relating to foreclosures and abandonments of security.
6050K.
Returns relating to exchanges of certain partnership interests.
6050L.
Returns relating to certain dispositions of donated property.
6050M.
Returns relating to persons receiving contracts from Federal executive agencies.
6050N.
Returns regarding payments of royalties.
6050P.
Returns relating to the cancellation of indebtedness by certain financial entities.

        

Amendments

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. 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.

1 Editorially supplied. Section 6041A added by Pub. L. 97–248 without corresponding amendment of subpart analysis.

2 So in original.