Internal Revenue Code:Sec. 6040. Cross references

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART III - INFORMATION RETURNS
          Subpart A - Information Concerning Persons Subject to Special
                Provisions
         

Statute

    Sec. 6040. Cross references
 
          (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          ((6) Repealed.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, Sec. 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.
 

Sources

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

Miscellaneous

                                 AMENDMENTS
      1970 - Par. (2). Pub. L. 91-614 substituted ''fiduciary'' for
    ''executor''.
      1965 - Par. (6). Pub. L. 89-44 struck out par. (6) which cross
    referred to section 4234 of this title.
                      EFFECTIVE DATE OF 1970 AMENDMENT
      Amendment by Pub. L. 91-614 applicable with respect to decedents
    dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91-614,
    set out as a note under section 2032 of this title.
                      EFFECTIVE DATE OF 1965 AMENDMENT
      Amendment by Pub. L. 89-44 applicable with respect to admissions,
    services, and uses after noon, Dec. 31, 1965, see section 701(b)(1)
    of Pub. L. 89-44, set out as a note under section 4291 of this
    title.