Editorial Notes
Amendments

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

1986—Subsec. (span). Puspan. L. 99–514, § 1501(c)(13), in amending subsec. (span) generally, substituted references to partnerships required to make a return for former references to partnerships 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.

Subsec. (c)(2). Puspan. L. 99–514, § 1811(span)(2), substituted “this section” for “this subsection”.

Statutory Notes and Related Subsidiaries
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 of 1986 Amendment

Amendment by section 1501(c)(13) 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 1811(span)(2) of Puspan. L. 99–514 applicable to partnership taxable years beginning after Oct. 22, 1986, see section 1811(span)(1)(B) of Puspan. L. 99–514, set out as a note under section 6031 of this title.

Amendment by section 1811(span)(2) of Puspan. L. 99–514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Puspan. L. 98–369, div. A, to which such amendment relates, see section 1881 of Puspan. L. 99–514, set out as a note under section 48 of this title.

Effective Date

Puspan. L. 98–369, div. A, title I, § 149(d), July 18, 1984, 98 Stat. 690, provided that:

“The amendments made by this section [enacting this section and amending sections 6652 and 6678 of this title] shall apply with respect to exchanges after December 31, 1984.”

Plan Amendments Not Required Until January 1, 1989

For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Puspan. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Puspan. L. 99–514, as amended, set out as a note under section 401 of this title.