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26 U.S.C. § 6116 — Requirement for prisons located in United States to provide information for tax administration
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
**(b) Information** The information with respect to each inmate is—
(1) first, middle, and last name,
(2) date of birth,
(3) institution of current incarceration or, for released inmates, most recent incarceration,
(4) prison assigned inmate number,
(5) the date of incarceration,
(6) the date of release or anticipated date of release,
(7) the date of work release,
(8) taxpayer identification number and whether the prison has verified such number,
(9) last known address, and
(10) any additional information as the Secretary may request.
**(c) Format** The Secretary shall determine the electronic format of the information described in subsection (b).
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Stable record: federal_law:legal_authorities:record_usc_a5a7cd6b7852218a8560fecc
Source file: Laws/federal/codes/united-states-code/title-26/section-6116-requirement-for-prisons-located-in-united-states-to-provide-information--e9dcf7d95b.md
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Source location: Title 26, Chapter 61, § 6116; chapter-061-information-and-returns.md
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**(a) In general** Not later than September 15, 2012, and annually thereafter, the head of the Federal Bureau of Prisons and the head of any State agency charged with the responsibility for administration of prisons shall provide to the Secretary in electronic format a list with the information described in subsection (b) of all the inmates incarcerated within the prison system for any part of the prior 2 calendar years or the current calendar year through August 31.
**(b) Information** The information with respect to each inmate is—
(1) first, middle, and last name,
(2) date of birth,
(3) institution of current incarceration or, for released inmates, most recent incarceration,
(4) prison assigned inmate number,
(5) the date of incarceration,
(6) the date of release or anticipated date of release,
(7) the date of work release,
(8) taxpayer identification number and whether the prison has verified such number,
(9) last known address, and
(10) any additional information as the Secretary may request.
**(c) Format** The Secretary shall determine the electronic format of the information described in subsection (b).
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Federal law — U.S. Code and appendices · legal_authorities
For inspection of records, returns, etc., concerning gasoline or lubricating oils, see section 4102.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6117
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general**
(1) **Notification and submission** — Any agreement entered into under [section 3803(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section3803/b&num=0&edition=prelim) shall enter into force with respect to the United States if (and only if)—
(A) the President, at least 90 calendar days before the day on which the President enters into the trade agreement, notifies the House of Representatives and the Senate of the President’s intention to enter into the agreement, and promptly thereafter publishes notice of such intention in the Federal Register;
(B) within 60 days after entering into the agreement, the President submits to the Congress a description of those changes to existing laws that the President considers would be required in order to bring the United States into compliance with the agreement;
(C) after entering into the agreement, the President submits to the Congress, on a day on which both Houses of Congress are in session, a copy of the final legal text of the agreement, together with—
(i) a draft of an implementing bill described in [section 3803(b)(3) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title19-section3803/b/3&num=0&edition=prelim);
(ii) a statement of any administrative action proposed to implement the trade agreement; and
(iii) the supporting information described in paragraph (2); and
(D) the implementing bill is enacted into law.
(2) **Supporting information** — The supporting information required under paragraph (1)(C)(iii) consists of—
(A) an explanation as to how the implementing bill and proposed administrative action will change or affect existing law; and
(B) a statement—
(i) asserting that the agreement makes
Source: Supplied U.S. Code snapshot — release unconfirmed · 19 U.S.C. § 3805
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Supplying of identifying numbers** When required by regulations prescribed by the Secretary:
(1) **Inclusion in returns** — Any person required under the authority of this title to make a return, statement, or other document shall include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.
(2) **Furnishing number to other persons** — Any person with respect to whom a return, statement, or other document is required under the authority of this title to be made by another person or whose identifying number is required to be shown on a return of another person shall furnish to such other person such identifying number as may be prescribed for securing his proper identification.
(3) **Furnishing number of another person** — Any person required under the authority of this title to make a return, statement, or other document with respect to another person shall request from such other person, and shall include in any such return, statement, or other document, such identifying number as may be prescribed for securing proper identification of such other person.
(4) **Furnishing identifying number of tax return preparer** — Any return or claim for refund prepared by a tax return preparer shall bear such identifying number for securing proper identification of such preparer, his employer, or both, as may be prescribed. For purposes of this paragraph, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e).
For purposes of paragraphs (1), (2), and (3), the identifying number of an individual (or his estate) shall be such individual’s social security account number.
**(b) Limitation**
(1) Except as provided in paragraph (2), a re
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6109
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Disclosure requirement** If an organization described in section 170(c) (other than paragraph (1) thereof) receives a quid pro quo contribution in excess of $75, the organization shall, in connection with the solicitation or receipt of the contribution, provide a written statement which—
(1) informs the donor that the amount of the contribution that is deductible for Federal income tax purposes is limited to the excess of the amount of any money and the value of any property other than money contributed by the donor over the value of the goods or services provided by the organization, and
(2) provides the donor with a good faith estimate of the value of such goods or services.
**(b) Quid pro quo contribution** For purposes of this section, the term “quid pro quo contribution” means a payment made partly as a contribution and partly in consideration for goods or services provided to the payor by the donee organization. A quid pro quo contribution does not include any payment made to an organization, organized exclusively for religious purposes, in return for which the taxpayer receives solely an intangible religious benefit that generally is not sold in a commercial transaction outside the donative context.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6115
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Federal law — U.S. Code and appendices · legal_authorities
Page 3496
TITLE 26—INTERNAL REVENUE CODE
§ 6116
1 Section numbers editorially supplied.
that generally is not sold in a commercial trans-
action outside the donative context.
(Added Pub. L. 103–66, title XIII, § 13173(a), Aug.
10, 1993, 107 Stat. 456.)
Editorial Notes
PRIOR PROVISIONS
A prior section 6115 was renumbered section 6116 of
this title.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE
Pub. L. 103–66, title XIII, § 13173(d), Aug. 10, 1993, 107
Stat. 457, provided that: ‘‘The provisions of this section
[enacting this section and section 6714 of this title and
renumbering former section 6115 as 6116 of this title]
shall apply to quid pro quo contributions made on or
after January 1, 1994.’’
§ 6116. Requirement for prisons located in United
States to provide information for tax admin-
istration
(a) In general
Not later than September 15, 2012, and annu-
ally thereafter, the head of the Federal Bureau
of Prisons and the head of any State agency
charged with the responsibility for administra-
tion of prisons shall provide to the Secretary in
electronic format a list with the information de-
scribed in subsection (b) of all the inmates in-
carcerated within the prison system for any part
of the prior 2 calendar years or the current cal-
endar year through August 31.
(b) Information
The information with respect to each inmate
is—
(1) first, middle, and last name,
(2) date of birth,
(3) institution of current incarceration or,
for released inmates, most recent incarcer-
ation,
(4) prison assigned inmate number,
(5) the date of incarceration,
(6) the date of release or anticipated date of
release,
(7) the date of work release,
(8)
taxpayer
identification
number
and
whether the prison has verified such number,
(9) last known a
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6116
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.