26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III: Front Matter
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26 USC Subtitle F, CHAPTER 61, Subchapter A, PART III: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART III-INFORMATION RETURNS
Jump To: MiscellaneousAmendments

PART III-INFORMATION RETURNS

Subpart
A.
Information concerning persons subject to special provisions.
B.
Information concerning transactions with other persons.
C.
Information regarding wages paid employees.
D.
Information regarding health insurance coverage.
E.
Registration of and information concerning pension, etc., plans.
F.
Information concerning tax return preparers.

        

Editorial Notes

Amendments

2010- Pub. L. 111–148, title I, §1502(d), Mar. 23, 2010, 124 Stat. 251 , added item relating to subpart D.

2007- Pub. L. 110–28, title VIII, §8246(a)(2)(A)(v), May 25, 2007, 121 Stat. 201 , substituted "tax return preparers" for "income tax return preparers" in item relating to subpart F.

1980- Pub. L. 96–603, §1(e)(2), Dec. 28, 1980, 94 Stat. 3505 , struck out item relating to subpart D "Information concerning private foundations".

1976- Pub. L. 94–455, title XII, §1203(i)(1), Oct. 4, 1976, 90 Stat. 1694 , added subpart F heading.

1974- Pub. L. 93–406, title II, §1031(c)(1), Sept. 2, 1974, 88 Stat. 946 , added item relating to subpart E.

1969- Pub. L. 91–172, title I, §101(j)(64), Dec. 30, 1969, 82 Stat. 533 , added item relating to subpart D.


Statutory Notes and Related Subsidiaries

Information Returns in Electronic Format

Pub. L. 108–7, div. H, title II, §211, Feb. 20, 2003, 117 Stat. 384 , provided that:

"(a) Each office in the legislative branch, except the House and the Senate, which is responsible for preparing any written statement furnished under part 3 of subchapter A of chapter 61 of the Internal Revenue Code of 1986 on behalf of a person shall make the statement available to the person in an electronic format (at the direction of the person) which will enable the person to provide the statement electronically to a tax preparer or other provider of financial services.

"(b) Subsection (a) shall apply with respect to statements prepared for taxable years ending on or after December 31, 2004."