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26 U.S.C. § 6040Cross references

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 172 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(1)

For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.

(2)

For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.

(3)

For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.

(4)

For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).

(5)

For receipts, constituting information returns, required to be furnished to employees, see section 6051.

[(6)

Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]

(7)

For information required with respect to the redemption of stamps, see section 6805.

(8)

For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.

(9)

For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; renumbered § 6038, Pub. L. 85–866, title I, § 64(c), Sept. 2, 1958, 72 Stat. 1656; renumbered § 6039, Pub. L. 86–780, § 6(a), Sept. 14, 1960, 74 Stat. 1014; renumbered § 6040, Pub. L. 88–272, title II, § 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1958Amended · Pub. L. 85-866 · 72 Stat. 1656
  • 1960Amended · Pub. L. 86-780 · 74 Stat. 1014
  • 1964Amended · Pub. L. 88-272 · 78 Stat. 73
  • 1965Amended · Pub. L. 89-44 · 79 Stat. 148
  • 1970Amended · Pub. L. 91-614 · 84 Stat. 1837

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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