I.R.C. § 6011(a) General Rule —
When required by regulations prescribed by the Secretary
any person made liable for any tax imposed by this title, or with
respect to the collection thereof, shall make a return or statement
according to the forms and regulations prescribed by the Secretary.
Every person required to make a return or statement shall include
therein the information required by such forms or regulations.
I.R.C. § 6011(b) Identification Of Taxpayer —
The Secretary is authorized to require such information
with respect to persons subject to the taxes imposed by chapter 21
or chapter 24 as is necessary or helpful in securing proper identification
of such persons.
I.R.C. § 6011(c) Returns, Etc., Of DISCS And Former DISCS And Former FSC's
I.R.C. § 6011(c)(1) Records And Information —
A DISC, former DISC, or former FSC (as defined in section 922 as in effect before its repeal
by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)
shall for the taxable year—
I.R.C. § 6011(c)(1)(A) —
furnish such information to persons
who were shareholders at any time during such taxable year, and to
the Secretary, and
I.R.C. § 6011(c)(1)(B) —
keep such records, as may be required
by regulations prescribed by the Secretary.
I.R.C. § 6011(c)(2) Returns —
A DISC shall file for the taxable year such returns
as may be prescribed by the Secretary by forms or regulations.
I.R.C. § 6011(d) Authority To Require Information Concerning Section 912 Allowances —
The Secretary may by regulations require any individual
who receives allowances which are excluded from gross income under
section 912 for
any taxable year to include on his return of the taxes imposed by
subtitle A for such taxable year such information with respect to
the amount and type of such allowances as the Secretary determines
to be appropriate.
I.R.C. § 6011(e) Regulations Requiring Returns On Magnetic Media, Etc.
I.R.C. § 6011(e)(1) In General —
The Secretary shall prescribe regulations
providing standards for determining which returns must be filed on
magnetic media or in other machine-readable form. Except as provided
in paragraph (3), the Secretary may not require returns of any tax
imposed by subtitle A on individuals, estates, and trusts to be other
than on paper forms supplied by the Secretary.
I.R.C. § 6011(e)(2) Requirements Of Regulations —
In prescribing regulations under paragraph (1), the Secretary—
I.R.C. § 6011(e)(2)(A) —
shall not require any person to
file returns on magnetic media unless such person is required to
file at least the applicable number of returns during the calendar
year, and
I.R.C. § 6011(e)(2)(B) —
shall take into account (among other
relevant factors) the ability of the taxpayer to comply at reasonable
cost with the requirements of such regulations.
I.R.C. § 6011(e)(3) Special Rule For Tax Return Preparers
I.R.C. § 6011(e)(3)(A) In General —
The Secretary shall require that any individual income
tax return prepared by a tax return preparer be filed on magnetic
media if—
I.R.C. § 6011(e)(3)(A)(i) —
such return is filed by such tax return
preparer, and
I.R.C. § 6011(e)(3)(A)(ii) —
such tax return preparer is a specified
tax return preparer for the calendar year during which such return
is filed.
I.R.C. § 6011(e)(3)(B) Specified Tax Return Preparer —
For purposes of this paragraph, the term “specified
tax return preparer” means, with respect to any calendar year,
any tax return preparer unless such preparer reasonably expects to
file 10 or fewer individual income tax returns during such calendar
year.
I.R.C. § 6011(e)(3)(C) Individual Income Tax Return —
For purposes of this paragraph, the term ”individual
income tax return” means any return of the tax imposed by subtitle
A on individuals, estates, or trusts.
I.R.C. § 6011(e)(3)(D) Exception For Certain Preparers Located In Areas Without Internet
Access —
The Secretary may waive the requirement of subparagraph
(A) if the Secretary determines, on the basis of an application by
the tax return preparer, that the preparer cannot meet such requirement
by reason of being located in a geographic area which does not have
access to internet service (other than dialup or satellite service).
I.R.C. § 6011(e)(4) Special Rule For Returns Filed By Financial Institutions With
Respect To Withholding On Foreign Transfers —
The numerical limitation under paragraph (2)(A) shall
not apply to any return filed by a financial institution (as defined
in section 1471(d)(5))
with respect to tax for which such institution is made liable under
section 1461 or 1474(a).
I.R.C. § 6011(e)(5) Applicable Number
I.R.C. § 6011(e)(5)(A) In General —
For purposes of paragraph (2)(A), the applicable number
shall be—
I.R.C. § 6011(e)(5)(A)(i) —
except as provided in subparagraph (B),
in the case of calendar years before 2021, 250,
I.R.C. § 6011(e)(5)(A)(ii) —
in the case of calendar year 2021, 100,
and
I.R.C. § 6011(e)(5)(A)(iii) —
in the case of calendar years after
2021, 10.
I.R.C. § 6011(e)(5)(B) Special Rule For Partnerships For 2018, 2019, 2020, And 2021 —
In the case of a partnership, for any calendar year before
2022, the applicable number shall be
I.R.C. § 6011(e)(5)(B)(i) —
in the case of calendar year 2018, 200,
I.R.C. § 6011(e)(5)(B)(ii) —
in the case of calendar year 2019, 150,
I.R.C. § 6011(e)(5)(B)(iii) —
in the case of calendar year 2020,
100, and
I.R.C. § 6011(e)(5)(B)(iv) —
in the case of calendar year 2021, 50.
I.R.C. § 6011(e)(6) Partnerships Required To File On Magnetic Media —
Notwithstanding paragraph (2)(A), the Secretary shall
require partnerships having more than 100 partners to file returns
on magnetic media.
I.R.C. § 6011(e)(6)[7] Application Of Numerical Limitation To Returns Relating To Deferred
Compensation Plans —
Editor's Note:
Pub. L. 116-94,
Div. O, Sec. 202(d)(1), amended Sec. 6011(e) by adding a new par.
(6). A par. (6) already existed.
For purposes of applying the numerical
limitation under paragraph (2)(A) to any return required under section 6058, information regarding each plan
for which information is provided on such return shall be treated
as a separate return.
I.R.C. § 6011(f) Promotion Of Electronic Filing
I.R.C. § 6011(f)(1) In General —
The Secretary is authorized to promote the benefits
of and encourage the use of electronic tax administration programs,
as they become available, through the use of mass communications
and other means.
I.R.C. § 6011(f)(2) Incentives —
The Secretary may implement procedures to provide for
the payment of appropriate incentives for electronically filed returns.
I.R.C. § 6011(g) Disclosure Of Reportable Transaction To Tax-Exempt Entity —
Any taxable party to a prohibited tax shelter transaction
(as defined in section 4965(e)(1))
shall by statement disclose to any tax-exempt entity (as defined
in section 4965(c))
which is a party to such transaction that such transaction is such
a prohibited tax shelter transaction.
I.R.C. § 6011(h) Mandatory E-Filing Of Unrelated Business Income Tax Return —
Any organization required to file an annual return
under this section which relates to any tax imposed by section 511 shall file such return in
electronic form.
I.R.C. § 6011(i) Income, Estate, And Gift Taxes —
For requirement that returns of income, estate, and
gift taxes be made whether or not there is tax liability, see subparts
B and C.
(Aug. 16, 1954, ch. 736, 68A Stat. 732; Sept. 2, 1958,
Pub. L. 85-859, title
I, Sec. 161, 72 Stat. 1305;
Sept. 2, 1964, Pub. L. 88-563,
Sec. 3(a), 78 Stat. 843;
June 21, 1965, Pub. L. 89-44,
title I, Sec. 101(b)(6), 79 Stat. 136;
July 31, 1967, Pub. L. 90-59, Sec.
4(b), 81 Stat. 154;
Nov. 26, 1969, Pub. L. 91-128, Sec.
4 (f), (g), 83 Stat. 267;
Dec. 10, 1971, Pub. L. 92-178,
title V, Sec. 504(a), 85 Stat. 550;
Oct. 4, 1976, Pub. L. 94-455,
title XIX, Sec. 1904(b)(10)(A)(ii), 1906(b)(13)(A), 90 Stat. 1817, 1834; Nov. 8, 1978, Pub. L. 95-615, Sec. 207(c), 92 Stat. 3108; Sept. 3, 1982, Pub. L. 97-248, title III, Sec. 319, 96 Stat. 610; Aug. 5, 1983, Pub. L. 98-67, title I, Sec. 109(a), 97 Stat. 383; July 18, 1984, Pub. L. 98-369, div. A, title VIII,
Sec. 801(d)(12), 98 Stat. 997;
Oct. 22, 1986, Pub. L. 99-514,
title XVIII, Sec. 1899A(52), 100 Stat.
2961; Nov. 10, 1988, Pub.
L. 100-647, title I, Sec. 1015(q)(1), 102 Stat. 3572; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec.
7713(a), 103 Stat. 2394 ;Pub. L. 105-34, title XII, Sec. 1224,
Aug. 5, 1997, 111 Stat 788;
Pub. L. 105-206,
title II, Sec. 2001(c), July 22, 1998, 112
Stat 685; Pub. L. 109-222,
title V, Sec. 516(b)(2), May 17, 2006, 120
Stat. 345; Pub.
L. 110-172, Sec. 11(g)(19), Dec. 29, 2007, 121 Stat. 2473; Pub. L. 111-92, Sec. 17, Nov.
6, 2009, 123 Stat. 2984; Pub. L. 111-147, Sec. 522(a),
Mar. 18, 2010, 124 Stat. 71; Pub. L. 113-295, Div. A, title II,
Sec. 220(t), Dec. 19, 2014, 128 Stat.
4010; Pub. L. 115-141,
Div. U, title III, Sec. 301(a), Mar. 23, 2018, 132 Stat. 348; Pub.
L. 116-25, title II, Sec. 2301(a), (b), (c), title III,
Sec. 3101(b)(2), July 1, 2019, 133 Stat. 981; Pub.
L. 116-94, Div. O, title II, Sec. 202(d)(1), Dec. 20, 2019.)
BACKGROUND NOTES
AMENDMENTS
2019 –
Subsec. (e)(6)[7]. Pub. L. 116-94,
Div. O, Sec. 202(d)(1), amended subsec. (e) by adding a new par. (6).
Subsec. (e)(2)(A). Pub.
L. 116-25, Sec. 2301(a), amended by substituting “the
applicable number of” for “250”.
Subsec. (e)(5). Pub.
L. 116-25, Sec. 2301(b), amended par. (5). Prior to amendment,
it read as follows:
“(5) Special Rules For Partnerships
“(A) Partnerships Permitted To Be Required
To File On Magnetic Media
“In the case of a partnership, paragraph
(2)(A) shall be applied by substituting for “250” the
following amount:
“(i) In the case of returns and statements
relating to calendar year 2018, “200”.
“(ii) In the case of returns and statements
relating to calendar year 2019, “150”.
“(iii) In the case of returns and statements
relating to calendar year 2020, “100”.
“(iv) In the case of returns and statements
relating to calendar year 2021, “50”.
“(v) In the case of returns and statements
relating to calendar years after 2021, “20”.
“(B) Partnerships Required To File On Magnetic
Media
“Notwithstanding subparagraph (A) and paragraph
(2)(A), the Secretary shall require partnerships having more than
100 partners to file returns on magnetic media.”
Subsec. (e)(3)(D). Pub.
L. 116-25, Sec. 2301(c), amended par. (3) by adding subpar.
(D).
Subsec. (i)-(h). Pub. L. 116–__, Sec. 3101(b)(2),
amended by redesignating subsec. (h) as subsec. (i) and by adding
a new subsec. (h)
2018 - Subsec. (e)(2). Pub. L. 115-141, Div. U, Sec. 301(a)(2),
struck the second sentence of par. (2). Before being struck, it read
as follows:
“Notwithstanding the preceding sentence,
the Secretary shall require partnerships having more than 100 partners
to file returns on magnetic media.”
Subsec. (e)(5). Pub.
L. 115-141, Div. U, Sec. 301(a)(1), added par. (5).
2014 - Subsec. (e)(3). Pub. L. 113-295, Div. A, Sec. 220(t),
amended par. (3) by substituting “shall require that”
for “shall require than”.
2010 - Subsec. (e)(4). Pub. L. 111-147, Sec. 522(a),
amended subsec. (e) by adding par. (4).
2009 - Subsec. (e)(1). Pub. L. 111-92, Sec. 17(b),
amended par. (1) by substituting “Except as provided in paragraph
(3), the Secretary may not” for “The Secretary may not”.
Subsec. (e)(3). Pub.
L. 111-92, Sec. 17(a), added par. (3).
2007 - Subsec. (c). Pub. L. 110-172, Sec. 11(g)(19)(B),
amended the heading of subsec. (c) by striking “and FSC's”.
Subsec. (c)(1). Pub. L. 110-172, Sec. 11(g)(19)(A),
amended par. (1) by substituting “, former DISC, or former FSC
(as defined in section 922 as in effect before its repeal by the FSC
Repeal and Extraterritorial Income Exclusion Act of 2000)” for “or
former DISC or a FSC or former FSC”.
2006 - Subsec. (g). Pub. L. 109-222, Sec. 516(b)(2),
redesignated subsec. (g) as subsec. (h) and added a new subsec. (g).
1998 - Subsec. (f). Pub. L. 105-206, Sec. 2001(c),
redesignated subsec. (f) as subsec. (g) and added a new subsec. (f).
1997 - Subsec. (e)(2). Pub. L. 105-34, Sec. 1224, amended
par. (2) by adding a sentence at the end.
1989 - Subsec. (e). Pub. L. 101-239 substituted “magnetic
media” for “magnetic tape” in heading and amended
text generally, revising the content and structure of pars. (1) and
(2).
1988 - Subsec. (a). Pub. L. 100-647 substituted “or
with respect to the collection thereof” for “or for the
collection thereof”.
1986 - Subsec. (f). Pub. L. 99-514 substituted “subparts
(B) and (C)” for “sections 6012 to 6019, inclusive”.
1984 - Subsec. (c). Pub. L. 98-369 inserted “and
FSC's and former FSC's” in heading and “or a FSC or former
FSC” in par. (1).
1983 - Subsec. (e). Pub. L. 98-67 amended subsec. (e)
generally, designating existing provisions as par. (1) and adding
par. (2).
1982 - Subsecs. (e), (f). Pub. L. 97-248 added subsec. (e)
and redesignated former subsec. (e) as (f).
1978 - Subsecs. (d), (e). Pub. L. 95-615 added subsec. (d)
and redesignated former subsec. (d) as (e).
1976 - Subsecs. (a), (b). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out “or his delegate” after “Secretary”.
Subsec. (c). Pub. L. 94-455, Sec. 1904(b)(10)(A)(ii),
1906(b)(13)(A), redesignated subsec. (e) as (c) and struck out “or
his delegate” after “Secretary” wherever appearing.
Subsec. (d). Pub. L. 94-455, Sec. 1904(b)(10)(A)(ii),
redesignated subsec. (f) as (d). Former subsec. (d), which related
to interest equalization tax returns, was struck out.
Subsecs. (e), (f). Pub. L. 94-455, Sec. 1904(b)(10)(A)(ii),
redesignated subsecs. (e) and (f) as (c) and (d), respectively.
1971 - Subsecs. (e), (f). Pub. L. 92-178 added subsec. (e)
and redesignated former subsec. (e) as (f).
1969 - Subsec. (d)(1)(B). Pub. L. 91-128, Sec. 4(f), inserted
provisions excepting dispositions made under circumstances entitling
the person to a credit under the provisions of section 4919 from the
requirement that persons incurring liability for the tax imposed by
section 4911 of this title, if he disposes of the stock or debt obligation
with respect to which such liability was incurred prior to the filing
of the return required by subparagraph (A), file a return of such
tax.
Subsec. (d)(3). Pub.
L. 91-128, Sec. 4(g), eased recordkeeping requirements
by providing that nonparticipating be subject to the recordkeeping
and reporting requirements prescribed by the Secretary or his delegate
only insofar as they engage in sales or acquisitions in which the
nonparticipating firm has received a validation certificate indicating
the stock or debt obligation qualifies for the exemption or where
the U.S. person acquiring the stock or debt obligation is subject
to the interest equalization tax, including acquisitions where a broker's
confirmation to the customer indicates, or should indicate that the
particular acquisition is or may be subject to the tax.
1967 - Subsec. (d)(1). Pub. L. 90-59 designated existing
provisions as subpar. (A), substituted a copy of any return made during
a quarter under subpar. (B) for a certificate of American ownership
complying with section 4918(e) or a summary statement establishing
exemption together with reasons for person's inability to establish
prior American ownership as the document to accompany the list of
acquisitions made during the calendar quarter for which an exemption
is claimed under section 4918, struck out “a written confirmation,
furnished in accordance with the requirements described in section
4918(c) or (d), is treated as conclusive proof of prior American ownership;”
after “No return or accompanying evidence shall be required
under this paragraph, in connection with any acquisition with respect
to which”, and added clauses (i), (ii), and (iii) and subpar.
(B).
1965 - Subsec. (c). Pub. L. 89-44 repealed subsec. (c)
which related to return of retailers excise taxes by suppliers.
1964 - Subsecs. (d), (e). Pub. L. 88-563 added subsec. (d)
and redesignated former subsec. (d) as (e).
1958 - Subsecs. (c), (d). Pub. L. 85-859 added subsec. (c)
and redesignated former subsec. (c) as (d).
EFFECTIVE DATE OF 2019
AMENDMENTS
Amendment by Pub. L. 116-94, Div. O, Sec. 202(d)(1),
applicable to returns required to be filed with respect to plan years
beginning after December 31, 2019.
Amendments by Pub. L.
116-25, 2301, effective on the date of the enactment of
this Act [Enacted: July 1, 2019].
Amendments by Pub.
L. 116-25, Sec. 3101(b)(2), effective on taxable years beginning
after date of enactment (with transitional relief) [Enacted: July
1, 2019].
Sec. 3101(d)(2) provided the following transition
relief:
“TRANSITIONAL RELIEF
“(A) SMALL ORGANIZATIONS.—
“(i) IN GENERAL.—In the case of any
small organizations, or any other organizations for which the Secretary
of the Treasury or the Secretary's delegate (hereafter referred
to in this paragraph as the ‘‘Secretary’’)
determines the application of the amendments made by this section
would cause undue burden without a delay, the Secretary may delay
the application of such amendments, but such delay shall not apply
to any taxable year beginning on or after the date 2 years after of
the enactment of this Act.
“(ii) SMALL ORGANIZATION.—For purposes
of clause (i), the term ‘‘small organization’’
means any organization—
“(I) the gross receipts of which for the
taxable year are less than $200,000; and
“(II) the aggregate gross assets of which
at the end of the taxable year are less than $500,000.
“(B) ORGANIZATIONS FILING FORM 990–T.—In
the case of any organization described in section 511(a)(2) of the Internal Revenue Code of
1986 which is subject to the tax imposed by section 511(a)(1) of such
Code on its unrelated business taxable income, or any organization
required to file a return under section 6033 of such Code and include
information under subsection (e) thereof, the Secretary may delay
the application of the amendments made by this section, but such delay
shall not apply to any taxable year beginning on or after the date
2 years after of the enactment of this Act.”
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendments by Pub. L.
115-141, Div. U, Sec. 301(a), effective as if included in
section 1101 of the Bipartisan Budget Act of 2015 [Pub. L. 114-74].
EFFECTIVE DATE OF 2014
AMENDMENT
Amendment by Pub. L. 113-295, Div. A, Sec. 220(t),
effective on the date of the enactment of this Act [Enacted: Dec.
19, 2014].
EFFECTIVE
DATE OF 2010 AMENDMENT
Amendment
by Sec. 522(a) of Pub. L. 111-147 effective
for returns the due date for which (determined without regard to extensions)
is after the date of the enactment of this Act [Enacted: Mar. 18,
2010].
EFFECTIVE
DATE OF 2009 AMENDMENTS
Amendments
by Sec. 17 of Pub. L. 111-92 effective
for returns filed after December 31, 2010.
EFFECTIVE
DATE OF 2007 AMENDMENTS
Amendments
by Sec. 11(g)(19) of Pub. L. 110-172 effective
on the date of the enactment of this Act [Enacted: Dec. 29, 2007].
EFFECTIVE
DATE OF 2006 AMENDMENTS
Amendment by Sec. 516(b)(2) of Pub. L. 109-222 applicable to disclosures
the due date for which are after the date of the enactment of this
Act [Enacted: May 17, 2006].
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 2001(c) of Pub. L. 105-206 applicable on the
date of the enactment of this Act [enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendment by Sec. 1224 of Pub. L. 105-34 applicable to partnership
taxable years ending on or after December 31, 1997.
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7713(b) of Pub.
L. 101-239 provided that: “The amendment made
by subsection (a) (amending this section) shall apply to returns the
due date for which (determined without regard to extensions) is after
December 31, 1989.”
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(q)(2) of Pub.
L. 100-647 provided that: “The amendment made
by paragraph (1) (amending this section) shall take effect on the
date of the enactment of this Act (Nov. 10, 1988).”
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub.
L. 98-369 applicable to transactions after Dec. 31,
1984, in taxable years ending after such date, see section 805(a)(1)
of Pub. L. 98-369,
set out as an Effective Date note under section 921 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub.
L. 98-67 applicable with respect to payments made
after Dec. 31, 1983, see section 110(a) of Pub.
L. 98-67, set out as a note under section 31 of this
title.
EFFECTIVE DATE OF 1978 AMENDMENT; ELECTION OF
PRIOR LAW
Amendment by Pub.
L. 95-615 applicable to taxable years beginning after
Dec. 31, 1977, with provision for election of prior law, see section
209 of Pub. L. 95-615,
set out as an Effective Date of 1978 Amendment note under section
911 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1904(b)(10)(A)(ii) of Pub. L. 94-455 effective Feb. 1,
1977, see section 1904(d) of Pub. L.
94-455, set out as a note under section 4041 of this
title.
EFFECTIVE DATE OF 1971 AMENDMENT
Amendment by Pub.
L. 92-178 applicable with respect to taxable years
ending after Dec. 31, 1971, except that a corporation may not be a
DISC for any taxable year beginning before Jan. 1, 1972, see section
507 of Pub. L. 92-178,
set out as an Effective Date note under section 991 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Section 4(i)(4) of Pub.
L. 91-128 provided that: “The amendments made
by this section (amending this section and sections 4912, 4914, 4915,
4919, 4920, and 6680 of this title) shall apply with respect to acquisitions
of debt obligations made after the date of the enactment of this Act
(Nov. 26, 1969).”
EFFECTIVE DATE OF 1967 AMENDMENT
Section 4(h) of Pub.
L. 90-59 provided that: “The amendments made
by this section (amending this section and sections 4918, 4920, and
6076 of this title) (other than by subsections (d) and (e)) shall
apply with respect to acquisitions of stock and debt obligations made
after July 14, 1967. The amendments made by subsections (d) and (e)
(amending sections 6681 and 7241 of this title) shall take effect
on the date of the enactment of this Act (July 31, 1967).”
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub.
L. 89-44 applicable with respect to articles sold
on or after June 22, 1965, see section 701(a) of Pub. L. 89-44, set out as a note under
section 4161 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub.
L. 85-859 effective on first day of first calendar
quarter which begins more than 60 days after Sept. 2, 1958, see section
1(c) of Pub. L. 85-859.
SHORT TITLE OF 1967 AMENDMENT
Section 1(a) of Pub.
L. 90-59 provided that: “This Act (amending
this section and sections 4912, 4914 to 4920, 4931, 6076, 6681, and
7241 of this title) may be cited as the “Interest Equalization
Tax Extension Act of 1967”.”
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 (Sec. 1101-1147 and 1171-1177)
or title XVIII (Sec. 1800-1899A) of Pub.
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 Pub. L. 99-514, as amended, set out
as a note under section 401 of this title.
STUDY OF WAGE RETURNS ON MAGNETIC TAPE; REPORT
TO CONGRESS NOT LATER THAN JULY 1, 1984
Section 109(b) of Pub.
L. 98-67 required Secretary of the Treasury, in consultation
with Secretary of Health and Human Services, to conduct a study of
feasibility of requiring persons to file, on magnetic media, returns
under section 6011 of the Internal Revenue
Code containing information described in section 6051(a)
of such Code (relating to W-2s), and that not later than July 1, 1984,
Secretary of the Treasury was to submit to Committee on Ways and Means
of House of Representatives and Committee on Finance of Senate results
of study.
REPORT ON FORMS
Section 353 of Pub.
L. 97-248 required Secretary of the Treasury to study
and report to Congress, not later than June 30, 1983, methods of modifying
the design of the forms used by the Internal Revenue Service to achieve
greater accuracy in the reporting of income and the matching of information
reports and returns with the returns of tax imposed.
STUDY OF SIMPLIFICATION OF TAX RETURNS
Pub. L. 95-600,
title V, Sec. 551, Nov. 6, 1978, 92 Stat.
2890, required a study and investigation by Secretary of
the Treasury with respect to simplification of Federal income tax
returns, establishment of a task force to assist in conduct of study,
and a report by Secretary on study and investigation to Congressional
committees not later than 2 years after Nov. 6, 1978.
FIRST RETURN PERIOD FOR INTEREST EQUALIZATION
TAX RETURNS
Section 3(d)(1) of Pub.
L. 89-243, Oct. 9, 1965, 79
Stat. 955, provided that the first period for which returns
were to be made under subsec. (d)(1) of this section with respect
to acquisitions made subject to tax by this section was the period
commencing Feb. 11, 1965, and ending at the close of the calendar
quarter in which the enactment of Pub.
L. 89-243 (Oct. 9, 1965) occurred.
Section 3(e) of Pub.
L. 88-563 provided that the first period for which
returns were to be made under subsec. (d)(1) of this section was the
period commencing July 19, 1963, and ending at the close of the calendar
quarter in which the enactment of Pub.
L. 88-563 (Sept. 2, 1964) occurred.
