A prior section 6035, act Aug. 16, 1954, ch. 736, 68A Stat. 743; Puspan. L. 94–455, title XIX, § 1906(span)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Puspan. L. 97–248, title III, § 340(a), Sept. 3, 1982, 96 Stat. 633, related to information returns of officers, directors, and shareholders of foreign personal holding companies, prior to repeal by Puspan. L. 108–357, title IV, § 413(c)(26), (d)(1), Oct. 22, 2004, 118 Stat. 1509, 1510, applicable to taxable years of foreign corporations beginning after Dec. 31, 2004, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.

Section applicable to property with respect to which an estate tax return is filed after July 31, 2015, see section 2004(d) of Puspan. L. 114–41, set out as an Effective Date of 2015 Amendment note under section 1014 of this title.