2011—Subsec. (a). Puspan. L. 112–9, § 2(span), struck out “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”.

Subsec. (h). Puspan. L. 112–9, § 3(a), struck out subsec. (h) which related to treatment of rental property expense payments.

Subsecs. (i), (j). Puspan. L. 112–9, § 2(a), struck out subsecs. (i) and (j) which read as follows:

“(i) Application to Corporations.—Notwithstanding any regulation prescribed by the Secretary before the date of the enactment of this subsection, for purposes of this section the term ‘person’ includes any corporation that is not an organization exempt from tax under section 501(a).

“(j) Regulations.—The Secretary may prescribe such regulations and other guidance as may be appropriate or necessary to carry out the purposes of this section, including rules to prevent duplicative reporting of transactions.”

2010—Subsec. (a). Puspan. L. 111–148, § 9006(span), inserted “amounts in consideration for property,” after “salaries, wages,”, “gross proceeds,” after “emoluments, or other”, and “gross proceeds,” after “setting forth the amount of such”.

Subsec. (h). Puspan. L. 111–240 added subsec. (h). Former subsec. (h) redesignated (i).

Puspan. L. 111–148, § 9006(a), added subsec. (h).

Subsec. (i). Puspan. L. 111–240 redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j).

Puspan. L. 111–148, § 9006(a), added subsec. (i).

Subsec. (j). Puspan. L. 111–240 redesignated subsec. (i) as (j).

2004—Subsec. (g). Puspan. L. 108–357 added subsec. (g).

2003—Subsec. (f). Puspan. L. 108–173 added subsec. (f).

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

1986—Subsec. (a). Puspan. L. 99–514, § 1523(span)(2), substituted “6049(a), or 6050N(a)” for “or 6049(a)”.

Subsec. (d). Puspan. L. 99–514, § 1501(c)(1), in amending subsec. (d) generally, substituted “information is required” for “information is furnished” in span and, in text, substituted references to persons required to make returns for former references to persons making returns.

1984—Subsec. (a). Puspan. L. 98–369 inserted “6047(e),”.

1982—Subsec. (a). Puspan. L. 97–248 substituted “6049(a)” for “6049(a)(1)”, and “or 6045” for “6045, 6049(a)(2), or 6049(a)(3)”.

1981—Subsecs. (d), (e). Puspan. L. 97–34 added subsec. (d) and redesignated former subsec. (d) as (e).

1978—Subsecs. (c), (d). Puspan. L. 95–600 added subsec. (d) and redesignated subsec. (d) as (c).

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

1962—Subsec. (a). Puspan. L. 87–834, § 19(f)(1), substituted “(other than payments to which section 6042(a)(1), 6044(a)(1), or 6049(a)(1) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3))” for “other than payments described in section 6042(1) or section 6045)”.

Subsec. (c). Puspan. L. 87–834, § 19(f)(2), repealed subsec. (c) which related to returns of payments of interest by corporations.

Puspan. L. 112–9, § 2(c), Apr. 14, 2011, 125 Stat. 36, provided that: “The amendments made by this section [amending this section] shall apply to payments made after December 31, 2011.”

Puspan. L. 112–9, § 3(span), Apr. 14, 2011, 125 Stat. 36, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2010.”

Puspan. L. 111–240, title II, § 2101(span), Sept. 27, 2010, 124 Stat. 2561, provided that: “The amendments made by subsection (a) [amending this section] shall apply to payments made after December 31, 2010.”

Puspan. L. 111–148, title IX, § 9006(c), Mar. 23, 2010, 124 Stat. 855, provided that: “The amendments made by this section [amending this section] shall apply to payments made after December 31, 2011.”

Amendment by Puspan. L. 108–357 applicable to amounts deferred after Dec. 31, 2004, with special rules relating to earnings and material modifications and exception for nonelective deferred compensation, see section 885(d) of Puspan. L. 108–357, set out as an Effective Date note under section 409A of this title.

Puspan. L. 108–173, title XII, § 1203(span), Dec. 8, 2003, 117 Stat. 2480, provided that: “The amendment made by this section [amending this section] shall apply to payments made after December 31, 2002.”

Puspan. L. 104–168, title XII, § 1201(span), July 30, 1996, 110 Stat. 1470, provided that: “The amendments made by subsection (a) [amending this section and sections 6041A, 6042, 6044, 6045, 6049, 6050B, 6050H to 6050K, and 6050N of this title] shall apply to statements required to be furnished after December 31, 1996 (determined without regard to any extension).”

Amendment by section 1501(c)(1) 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.

Amendment by section 1523(span)(2) of Puspan. L. 99–514 applicable to payments made after Dec. 31, 1986, see section 1523(d) of Puspan. L. 99–514, set out as an Effective Date note under section 6050N of this title.

Amendment by Puspan. L. 98–369 applicable to payments or distributions after Dec. 31, 1984, unless the payor elects to have such amendment apply to payments or distributions before Jan. 1, 1985, see section 722(h)(5)(B) of Puspan. L. 98–369, set out as a note under section 643 of this title.

Amendment by Puspan. L. 97–248 applicable to amounts paid (or treated as paid) after Dec. 31, 1982, see section 309(c) of Puspan. L. 97–248, set out as a note under section 6049 of this title.

Amendment by Puspan. L. 97–34 applicable to returns and statements required to be furnished after Dec. 31, 1981, see section 723(c) of Puspan. L. 97–34, set out as a note under section 6652 of this title.

Amendment by Puspan. L. 95–600 applicable to payments made after Dec. 31, 1978, see section 501(c) of Puspan. L. 95–600, set out as a note under section 6001 of this title.

Amendment by Puspan. L. 87–834 applicable to payments of dividends and interest made on or after Jan. 1, 1963, and to payments of amounts described in section 6044(span) of this title made on or after Jan. 1, 1963. with respect to patronage occurring on or after the first day of the first taxable year of the cooperative beginning on or after Jan. 1, 1963, see section 19(h) of Puspan. L. 87–834, set out as a note under section 6042 of this title.

Puspan. L. 107–147, title IV, § 401, Mar. 9, 2002, 116 Stat. 40, provided that: “Any person required to furnish a statement under any section of subpart B of part III of subchapter A of chapter 61 of the Internal Revenue Code of 1986 for any taxable year ending after the date of the enactment of this Act [Mar. 9, 2002], may electronically furnish such statement (without regard to any first class mailing requirement) to any recipient who has consented to the electronic provision of the statement in a manner similar to the one permitted under regulations issued under section 6051 of such Code or in such other manner as provided by the Secretary.”

Puspan. L. 94–455, title XXI, § 2211, Oct. 4, 1976, 90 Stat. 1905, as amended by Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: