1986—Subsec. (span). Puspan. L. 99–514, in amending subsec. (span) generally, substituted “information is required” for “information is furnished” in heading and, in text, substituted references to persons required to make a return for former references to persons making a return and references to persons whose name is required to be set forth for former references to persons whose name is set forth.
1984—Subsec. (span). Puspan. L. 98–369 inserted provision that no statement is required under this subsection with respect to any individual if it is determined (in the manner provided by regulations) that such individual did not claim itemized deductions under chapter 1 for the taxable year giving rise to the refund, credit, or offset.
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.
Puspan. L. 98–369, div. A, title I, § 151(span), July 18, 1984, 98 Stat. 691, provided that:
Puspan. L. 97–248, title III, § 313(c), Sept. 3, 1982, 96 Stat. 603, provided that: