26 U.S.C. § 6050G — Returns relating to certain railroad retirement benefits
submitted 43 years ago by Pub. L. 98-76 to r/title-26-INTERNAL-REVENUE-CODE · 202 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
The Railroad Retirement Board shall make a return, according to the forms and regulations prescribed by the Secretary*, setting forth—
the aggregate amount of benefits paid under the Railroad Retirement Act of 1974 (other than tier 1 railroad retirement benefits, as defined in section 86(d)(4)) to any individual during any calendar year,
the employee* contributions which are treated as having been paid for purposes of section 72(r),
the name and address of such individual, and
such other information as the Secretary may require.
The Railroad Retirement Board shall furnish to each individual whose name is required to be set forth in the return under subsection (a) a written statement showing—
the aggregate amount of payments to such individual, and of employee contributions with respect thereto, required to be shown on the return, and
such other information as the Secretary may require.
The written statement required under the preceding sentence shall be furnished to the individual on or before January 31 of the year following the calendar year for which the return under subsection (a) was required to be made.
Source credit: (Added Pub. L. 98–76, title II, § 224(b)(1), Aug. 12, 1983, 97 Stat. 422; amended Pub. L. 99–514, title XV, § 1501(c)(10), Oct. 22, 1986, 100 Stat. 2739; Pub. L. 115–141, div. U, title IV, § 401(b)(45), Mar. 23, 2018, 132 Stat. 1204.)
- 1983Enacted · Pub. L. 98-76 · 97 Stat. 422
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2739
- 2018Amended · Pub. L. 115-141 · 132 Stat. 1204
A history note hasn’t been published yet. The record shows enactment by Pub. L. 98-76 on 1983-08-12.
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