Information Returns
PART III— INFORMATION RETURNS
Editorial Notes
Amendments
2010—Pub. L. 111–148, title I, § 1502(d), , 124 Stat. 251, added item relating to subpart D.
2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(v), , 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), , 94 Stat. 3505, struck out item relating to subpart D “Information concerning private foundations”.
1976—Pub. L. 94–455, title XII, § 1203(i)(1), , 90 Stat. 1694, added subpart F heading.
1974—Pub. L. 93–406, title II, § 1031(c)(1), , 88 Stat. 946, added item relating to subpart E.
1969—Pub. L. 91–172, title I, § 101(j)(64), , 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, , 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 .”