1. U.S. Code
  2. title 26
  3. subtitle F
  4. chapter 61
  5. subchapter A
  6. part III
  7. subpart A
  8. § 6034A
  9. notes
Editorial Notes
Amendments

1997—Subsec. (c). Puspan. L. 105–34 added subsec. (c).

1986—Subsec. (a). Puspan. L. 99–514, § 1501(c)(15), in introductory provisions, substituted “required to file a return” for “making the return required to be filed” and “was required to be filed” for “was filed”, and in concluding provisions, substituted “required to be shown on such return” for “shown on such return”.

Puspan. L. 99–514, § 1875(d)(3)(A)(i), (ii), designated existing provisions as subsec. (a), inserted heading “General rule”, and substituted “each beneficiary (or nominee thereof)” for “each beneficiary” in text.

Subsec. (span). Puspan. L. 99–514, § 1875(d)(3)(A)(iii), added subsec. (span).

Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment

Puspan. L. 105–34, title X, § 1027(c), Aug. 5, 1997, 111 Stat. 926, provided that:

“The amendments made by this section [amending this section and section 6048 of this title] shall apply to returns of beneficiaries and owners filed after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date of 1986 Amendment

Amendment by section 1501(c)(15) of Puspan. L. 99–514 applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Puspan. L. 99–514, set out as an Effective Date note under section 6721 of this title.

Puspan. L. 99–514, title XVIII, § 1875(d)(3)(B), Oct. 22, 1986, 100 Stat. 2897, provided that:

“The amendments made by this paragraph [amending this section] shall apply to taxable years of estates and trusts beginning after the date of the enactment of this Act [Oct. 22, 1986].”

Effective Date

Puspan. L. 98–369, div. A, title VII, § 714(q)(5), July 18, 1984, 98 Stat. 966, provided that:

“The amendments made by this subsection [enacting this section and amending sections 6037 and 6678 of this title] shall apply to taxable years beginning after December 31, 1984.”

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.

CITE AS: 26 USC 6034A