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”.
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
Puspan. L. 99–514, title XV, § 1523(d), Oct. 22, 1986, 100 Stat. 2749, provided that:
“The amendments made by this section [enacting this section and amending sections 3406, 6041, and 6676 of this title] shall apply with respect to payments made after December 31, 1986.”