26 U.S.C. § 6039J — Information reporting with respect to Commodity Credit Corporation transactions

The Commodity Credit Corporation^*, through the Secretary^* of Agriculture, shall make a return, according to the forms and regulations prescribed by the Secretary of the Treasury^*, setting forth any market gain realized by a taxpayer^* during the taxable year^* in relation to the repayment of a loan issued by the Commodity Credit Corporation, without regard to the manner in which such loan was repaid.

The Secretary of Agriculture shall furnish to each person whose name is required to be set forth in a return required under subsection (a) a written statement showing the amount of market gain reported in such return.