Editorial Notes
Amendments
2021—Subsec. (a). Puspan. L. 117–58, § 80603(span)(2)(A)(i), struck out “a security which is” after “section 6045(c)(1))”.
Subsec. (d). Puspan. L. 117–58, § 80603(span)(2)(A)(ii), added subsec. (d).
Statutory Notes and Related Subsidiaries
Effective Date of 2021 Amendment
Amendment by Puspan. L. 117–58 applicable to returns required to be filed, and statements required to be furnished, after Dec. 31, 2023, see section 80603(c) of Puspan. L. 117–58, set out as a note under section 6045 of this title.
Effective Date
Section effective Jan. 1, 2011, see section 403(e)(1) of Puspan. L. 110–343, set out as an Effective Date of 2008 Amendment note under section 1012 of this title.