26 USC 6034 - Returns by certain trusts

Editorial Notes

Amendments

2006—Puspan. L. 109–280, which directed the general amendment of section 6034 without specifying the act to be amended, was executed to this section, which is section 6034 of the Internal Revenue Code of 1986, to reflect the probable intent of Congress. Prior to amendment, this section consisted of subsecs. (a) to (c) stating a general rule requiring certain trusts to furnish information as the Secretary may by forms and regulations prescribe, allowing for exceptions to the rule, and providing a cross reference relating to penalties for failure to file a return.

1986—Subsec. (c). Puspan. L. 99–514 substituted “section 6652(c)” for “section 6652(d)”.

1980—Puspan. L. 96–603, § 1(d)(1)(D), substituted “section 4947(a)(2)” for “section 4947(a)” in section catchline.

Subsec. (a). Puspan. L. 96–603, § 1(d)(1)(A), substituted “section 4947(a)(2)” for “section 4947(a)”.

Subsec. (span). Puspan. L. 96–603, § 1(d)(1)(B), (C), substituted in heading “Exceptions” for “Exception” and in text inserted provision that this section not apply in the case of a trust described in section 4947(a)(1).

1976—Subsec. (a). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1969—Subsec. (a). Puspan. L. 91–172, § 101(j)(32), (33), inserted, in section catchline and in subsec. (a), reference to trusts described in section 4947(a), and, in par. (1), struck out provisions requiring the separate showing of the amount of deduction paid out, and the amount permanently set aside for charitable, etc., purposes.

Subsec. (c). Puspan. L. 91–172, § 101(j)(34), added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 2006 Amendment

Puspan. L. 109–280, title XII, § 1201(c)(2), Aug. 17, 2006, 120 Stat. 1066, provided that:

“The amendments made by subsection (span) [amending this section and sections 6104 and 6652 of this title] shall apply to returns for taxable years beginning after December 31, 2006.”

Effective Date of 1986 Amendment

Amendment by 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.

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–603 applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) of Puspan. L. 96–603, set out as a note under section 6033 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 applicable to taxable years beginning after Dec. 31, 1969, see section 101(k)(2)(B) of Puspan. L. 91–172, set out as an Effective Date note under section 4940 of this title.