26 U.S.C. § 6040 — Cross references

Page 3351 TITLE 26—INTERNAL REVENUE CODE § 6040 Editorial Notes REFERENCES IN TEXT The date of the enactment of this section, referred to in subsec. (a), is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Section applicable to life insurance contracts issued after Aug. 17, 2006, except for a contract issued after such date pursuant to an exchange described in section 1035 of this title for a contract issued on or prior to that date, and any material change to cause the con- tract to be treated as a new contract, with exception in the case of a master contract, see section 863(d) of Pub. L. 109–280, set out as an Effective Date of 2006 Amend- ment note under section 101 of this title. § 6039J. Information reporting with respect to Commodity Credit Corporation transactions (a) Requirement of reporting The Commodity Credit Corporation, through the Secretary of Agriculture, shall make a re- turn, according to the forms and regulations prescribed by the Secretary of the Treasury, set- ting forth any market gain realized by a tax- payer during the taxable year in relation to the repayment of a loan issued by the Commodity Credit Corporation, without regard to the man- ner in which such loan was repaid. (b) Statements to be furnished to persons with respect to whom information is required 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 mar- ket gain reported in such return. (Added Pub. L. 110–234, title XV, § 15353(a), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, § 4(a), title XV, § 15353(a), June 18, 2008, 122 Stat. 1664, 2288.) Editorial Notes CODIFICATION Pub. L. 110–234 and Pub. L. 110–246 enacted identical sections. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Enactment of this section and repeal of Pub. L. 110–234 by Pub. L. 110–246 effective May 22, 2008, the date of enactment of Pub. L. 110–234, except as other- wise provided, see section 4 of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture. Pub. L. 110–234, title XV, § 15353(c), May 22, 2008, 122 Stat. 1527, and Pub. L. 110–246, § 4(a), title XV, § 15353(c), June 18, 2008, 122 Stat. 1664, 2289, provided that: ‘‘The amendments made by this section [enacting this sec- tion] shall apply to loans repaid on or after January 1, 2007.’’ [Pub. L. 110–234 and Pub. L. 110–246 enacted identical provisions. Pub. L. 110–234 was repealed by section 4(a) of Pub. L. 110–246, set out as a note under section 8701 of Title 7, Agriculture.] § 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 there- for, see section 2204. (3) For the notice required of taxpayers for rede- termination of taxes claimed as credits, see sections 905(c) and 2016. (4) For exemption certificates required to be fur- nished 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 cor- poration expecting a net operating loss carryback or unused excess profits credit carryback, see sec- tion 6164. (9) For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411. (Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; re- numbered § 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.) Editorial Notes 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. Statutory Notes and Related Subsidiaries 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. SUBPART B—INFORMATION CONCERNING TRANSACTIONS WITH OTHER PERSONS Sec. 6041. Information at source. 6041A. Returns regarding payments of remuneration for services and direct sales. 6042. Returns regarding payments of dividends and corporate earnings and profits. 6043. Liquidating, etc., transactions. 6043A. Returns relating to taxable mergers and ac- quisitions. 6044. Returns regarding payments of patronage dividends. 6045. Returns of brokers. 6045A. Information required in connection with transfers of covered securities to brokers. 6045B. Returns relating to actions affecting basis of specified securities. 6046. Returns as to organization or reorganization of foreign corporations and as to acquisi- tions of their stock.