26 USC 6041 - Returns regarding payments of remuneration for services and direct sales

Editorial Notes

References in Text

The date of the enactment of this paragraph, referred to in subsec. (d)(3), is the date of enactment of Puspan. L. 105–34, which was approved Aug. 5, 1997.

Amendments

1997—Subsec. (d)(3). Puspan. L. 105–34 added par. (3).

1996—Subsec. (e)(1). Puspan. L. 104–168 substituted “name, address, and phone number of the information contact” for “name and address”.

Statutory Notes and Related Subsidiaries

Effective Date of 1997 Amendment

Puspan. L. 105–34, title X, § 1022(span), Aug. 5, 1997, 111 Stat. 923, provided that:

“The amendment made by this section [amending this section] shall apply to returns the due date for which (determined without regard to any extension) is more than 90 days after the date of the enactment of this Act [Aug. 5, 1997].”

Effective Date of 1996 Amendment

Amendment by Puspan. L. 104–168 applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(span) of Puspan. L. 104–168, set out as a note under section 6041 of this title.

Effective Date

Puspan. L. 97–248, title III, § 312(c), Sept. 3, 1982, 96 Stat. 603, provided that:

“The amendments made by this section [enacting this section and amending section 6678 of this title] shall apply to payments and sales made after December 31, 1982.”