§ 6724. Waiver; Definitions and Special Rules

(a) Reasonable cause waiver

     No penalty shall be imposed under this part with respect to any failure if it is shown that such failure is due to reasonable cause and not to willful neglect.

(b) Payment of penalty

     Any penalty imposed by this part shall be paid on notice and demand by the Secretary and in the same manner as tax.

(c) Special rule for failure to meet magnetic media requirements

     No penalty shall be imposed under section 6721 solely by reason of any failure to comply with the requirements of the regulations prescribed under section 6011(e)(2), except to the extent that such a failure occurs with respect to more than 250 information returns (more than 100 information returns in the case of a partnership having more than 100 partners).

(d) Definitions

     For purposes of this part—

(1) Information return

     The term "information return" means—

     (A) any statement of the amount of payments to another person required by—

     (i) section 6041(a) or (b) (relating to certain information at source),

     (ii) section 6042(a)(1) (relating to payments of dividends),

     (iii) section 6044(a)(1) (relating to payments of patronage dividends),

     (iv) section 6049(a) (relating to payments of interest),

     (v) section 6050A(a) (relating to reporting requirements of certain fishing boat operators),

     (vi) section 6050N(a) (relating to payments of royalties),

     (vii) section 6051(d) (relating to information returns with respect to income tax withheld),

     (viii) section 6050R (relating to returns relating to certain purchases of fish), or

     (ix) section 110(d) (relating to qualified lessee construction allowances for short-term leases),

     (B) any return required by—

     (i) section 6041A(a) or (b) (relating to returns of direct sellers),

     (ii) section 6045(a) or (d) (relating to returns of brokers),

     (iii) section 6050H(a) (relating to mortgage interest received in trade or business from individuals),

     (iv) section 6050I(a) or (g)(1) (relating to cash received in trade or business, etc.),

     (v) section 6050J(a) (relating to foreclosures and abandonments of security),

     (vi) section 6050K(a) (relating to exchanges of certain partnership interests),

     (vii) section 6050L(a) (relating to returns relating to certain dispositions of donated property),

     (viii) section 6050P (relating to returns relating to the cancellation of indebtedness by certain financial entities),

     (ix) section 6050Q (relating to certain long-term care benefits),

     (x) section 6050S (relating to returns relating to payments for qualified tuition and related expenses),

     (xi) section 6052(a) (relating to reporting payment of wages in the form of group-life insurance),

     (xii) section 6053(c)(1) (relating to reporting with respect to certain tips),

     (xiii) subsection (b) or (e) of section 1060 (relating to reporting requirements of transferors and transferees in certain asset acquisitions),

     (xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),

     (xv) section 4101(d) (relating to information reporting with respect to fuels taxes),

     (xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss), or

     (xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts), and

     (C) any statement of the amount of payments to another person required to be made to the Secretary under—

     (i) section 408(i) (relating to reports with respect to individual retirement accounts or annuities), or

     (ii) section 6047(d) (relating to reports by employers, plan administrators, etc.).

Such term also includes any form, statement, or schedule required to be filed with the Secretary with respect to any amount from which tax was required to be deducted and withheld under chapter 3 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).

(2) Payee statement

     The term "payee statement" means any statement required to be furnished under—

     (A) section 6031(b) or (c), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities),

     (B) section 6039(a) (relating to information required in connection with certain options),

     (C) section 6041(d) (relating to information at source),

     (D) section 6041A(e) (relating to returns regarding payments of remuneration for services and direct sales),

     (E) section 6042(c) (relating to returns regarding payments of dividends and corporate earnings and profits),

     (F) section 6044(e) (relating to returns regarding payments of patronage dividends),

     (G) section 6045(b) or (d) (relating to returns of brokers),

     (H) section 6049(c) (relating to returns regarding payments of interest),

     (I) section 6050A(b) (relating to reporting requirements of certain fishing boat operators),

     (J) section 6050H(d) relating to returns relating to mortgage interest received in trade or business from individuals),

     (K) section 6050I(e) or paragraph (4) or (5) of section 6050I(g) (relating to cash received in trade or business, etc.),

     (L) section 6050J(e) (relating to returns relating to foreclosures and abandonments of security),

     (M) section 6050K(b) (relating to returns relating to exchanges of certain partnership interests),

     (N) section 6050L(c) (relating to returns relating to certain dispositions of donated property),

     (O) section 6050N(b) (relating to returns regarding payments of royalties),

     (P) section 6050P(d) (relating to returns relating to the cancellation of indebtedness by certain financial entities),

     (Q) section 6050Q(b) (relating to certain long-term care benefits),

     (R) section 6050R(c) (relating to returns relating to certain purchases of fish),

     (S) section 6051 (relating to receipts for employees),

     (T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),

     (U) section 6053(b) or (c) (relating to reports of tips),

     (V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),

     (W) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),

     (X) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person,

     (Y) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person,

     (Z) section 6050S(d) (relating to returns relating to qualified tuition and related expenses), or

     (AA) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts).

Such term also includes any form, statement, or schedule required to be furnished to the recipient of any amount from which tax was required to be deducted and withheld under chapter 3 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).

(3) Specified information reporting requirement

     The term "specified information reporting requirement" means—

     (A) the notice required by section 6050K(c)(1) (relating to requirement that transferor notify partnership of exchange),

     (B) any requirement contained in the regulations prescribed under section 6109 that a person—

     (i) include his TIN on any return, statement, or other document (other than an information return or payee statement),

     (ii) furnish his TIN to another person, or

     (iii) include on any return, statement, or other document (other than an information return or payee statement) made with respect to another person the TIN of such person,

     (C) any requirement contained in the regulations prescribed under section 215 that a person—

     (i) furnish his TIN to another person, or

     (ii) include on his return the TIN of another person, and

     (D) any requirement under section 6109(h) that—

     (i) a person include on his return the name, address, and TIN of another person, or

     (ii) a person furnish his TIN to another person.

(4) Required filing date

     The term "required filing date" means the date prescribed for filing an information return with the Secretary (determined with regard to any extension of time for filing).

(e) Special rule for certain partnership returns

     If any partnership return under section 6031(a) is required under section 6011(e) to be filed on magnetic media or in other machine-readable form, for purposes of this part, each schedule required to be included with such return with respect to each partner shall be treated as a separate information return.

(Added Pub. L. 99–514, title XV, § 1501(a), Oct. 22, 1986, 100 Stat. 2734; amended Pub. L. 100–418, title I, § 1941(b)(2)(M), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100–647, title I, §§ 1006(h)(3)(A), 1015(a), title III, § 3001(b)(1), (2), Nov. 10, 1988, 102 Stat. 3410, 3568, 3614; Pub. L. 101–239, title VII, §§ 7711(a), 7811(c)(3), 7813(a), Dec. 19, 1989, 103 Stat. 2391, 2407, 2412; Pub. L. 101–508, title XI, §§ 11212(e)(1), 11323(b)(2), (c)(2), Nov. 5, 1990, 104 Stat. 1388–432, 1388–465; Pub. L. 102–486, title XIX, § 1933(b), Oct. 24, 1992, 106 Stat. 3031; Pub. L. 103–66, title XIII, § 13252(b), Aug. 10, 1993, 107 Stat. 532; Pub. L. 103–322, title II, § 20415(b)(1), (2), Sept. 13, 1994, 108 Stat. 1833; Pub. L. 104–188, title I, §§ 1116(b)(2)(A), (B), 1455(a), 1615(a)(2)(B), 1702(b)(1), (c)(2), 1704(j)(3), 1901(c)(1), Aug. 20, 1996, 110 Stat. 1764, 1817, 1853, 1868, 1869, 1881, 1908; Pub. L. 104–191, title III, § 323(b), Aug. 21, 1996, 110 Stat. 2062; Pub. L. 105–34, title II, § 201(c)(2), title XII, §§ 1213(b), 1223(b), title XVI, § 1602(d)(2)(A), Aug. 5, 1997, 111 Stat. 805, 1001, 1019, 1094; Pub. L. 105–206, title VI, §§ 6004(a)(3), 6010(o)(4)(B), (C), 6012(b)(5), (d), July 22, 1998, 112 Stat. 792, 816, 819; Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647.)

Codification

     Amendments to subsec. (d)(2) of this section by section 1901(c)(1) of Pub. L. 104–188 were executed before amendments by sections 1116(b)(2)(B) and 1455(a)(2) of Pub. L. 104–188, to reflect the probable intent of Congress.

     2000—Subsec. (d)(1)(B)(xiv) to (xvii). Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(A)], added cls. (xiv) to (xvii) and struck out former cls. (xiv) to (xvii) which read as follows:

     "(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),

     "(xv) section 4101(d) (relating to information reporting with respect to fuels taxes),

     "(xvi) subparagraph (C) of section 338(h)(10) (relating to information required to be furnished to the Secretary in case of elective recognition of gain or loss); or

     "(xvii) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts)."

     Subsec. (d)(2)(AA). Pub. L. 106–554, § 1(a)(7) [title III, § 319(23)(B)], made a technical amendment to directory language of Pub. L. 105–206, § 6010(o)(4)(C). See 1998 Amendment note below.

     1998—Subsec. (c). Pub. L. 105–206, § 6012(d), inserted before period at end "(more than 100 information returns in the case of a partnership having more than 100 partners)".

     Subsec. (d)(1)(A). Pub. L. 105–206, § 6012(b)(5), made a technical amendment to directory language of Pub. L. 105–34, § 1213(b). See 1997 Amendment note below.

     Subsec. (d)(1)(B)(x) to (xiv). Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.

     Subsec. (d)(1)(B)(xv). Pub. L. 105–206, § 6010(o)(4)(B), struck out "or" at end.

     Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.

     Subsec. (d)(1)(B)(xvi). Pub. L. 105–206, § 6010(o)(4)(B), which directed the substitution of "; or" for period at end, was executed by making the substitution for ", and" at end, to reflect the probable intent of Congress.

     Pub. L. 105–206, § 6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, § 201(c)(2)(A). See 1997 Amendment note below.

     Subsec. (d)(1)(B)(xvii). Pub. L. 105–206, § 6010(o)(4)(B), added cl. (xvii).

     Subsec. (d)(2)(AA). Pub. L. 105–206, § 6010(o)(4)(C), as amended by Pub. L. 106–554, § 1(a)(7)[title III, § 319(23)(B)], added subpar. (AA).

     1997—Subsec. (d)(1)(A)(ix). Pub. L. 105–34, § 1213(b), as amended by Pub. L. 105–206, § 6012(b)(5), added cl. (ix).

     Subsec. (d)(1)(B)(x) to (xvi). Pub. L. 105–34, § 201(c)(2)(A), as amended by Pub. L. 105–206, § 6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.

     Subsec. (d)(2)(R) to (Y). Pub. L. 105–34, § 1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows:

     "(R) section 6051 (relating to receipts for employees),

     "(S) section 6050R(c) (relating to returns relating to certain purchases of fish),

     "(T) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance),

     "(U) section 6053(b) or (c) (relating to reports of tips),

     "(U) section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),

     "(V) section 6048(b)(1)(B) (relating to foreign trust reporting requirements),

     "(W) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, or

     "(X) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person."

     Subsec. (d)(2)(Z). Pub. L. 105–34, § 201(c)(2)(B), added subpar. (Z).

     Subsec. (e). Pub. L. 105–34, § 1223(b), added subsec. (e).

     1996—Subsec. (d)(1)(A)(viii). Pub. L. 104–188, § 1116(b)(2)(A), added cl. (viii).

     Subsec. (d)(1)(B)(ix), (x). Pub. L. 104–191, § 323(b)(1), added cl. (ix) and redesignated former cl. (ix) as (x). Former cl. (x) redesignated (xi).

     Subsec. (d)(1)(B)(xi). Pub. L. 104–191, § 323(b)(1), redesignated cl. (x) as (xi). Former cl. (xi) redesignated (xii).

     Pub. L. 104–188, § 1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, § 11212(e)(1). See 1990 Amendment note below.

     Subsec. (d)(1)(B)(xii). Pub. L. 104–191, § 323(b)(1), redesignated cl. (xi) as (xii). Former cl. (xii) redesignated (xiii).

     Pub. L. 104–188, § 1702(c)(2)(A), struck out "or" at end.

     Pub. L. 104–188, § 1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, § 11212(e)(1). See 1990 Amendment note below.

     Subsec. (d)(1)(B)(xiii). Pub. L. 104–191, § 323(b)(1), redesignated cl. (xii) as (xiii). Former cl. (xiii) redesignated (xiv).

     Pub. L. 104–188, § 1702(c)(2)(B), substituted ", or" for period at end.

     Subsec. (d)(1)(B)(xiv), (xv). Pub. L. 104–191, § 323(b)(1), redesignated cls. (xiii) and (xiv) as (xiv) and (xv), respectively.

     Subsec. (d)(1)(C). Pub. L. 104–188, § 1455(a)(1), which directed the amendment of par. (1) by inserting a new subpar. (C) after subpar. (B), was executed by making the insertion after subpar. (B)(xv), to reflect the probable intent of Congress.

     Subsec. (d)(2)(Q). Pub. L. 104–191, § 323(b)(2), added subpar. (Q). Former subpar. (Q) redesignated (R).

     Subsec. (d)(2)(R). Pub. L. 104–191, § 323(b)(2), redesignated subpar. (Q) as (R). Former subpar. (R) redesignated (S).

     Pub. L. 104–188, § 1116(b)(2)(B), added subpar. (R). Former subpar. (R) redesignated (S).

     Subsec. (d)(2)(S). Pub. L. 104–191, § 323(b)(2), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T).

     Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T). See Codification note above.

     Pub. L. 104–188, § 1901(c)(1), struck out "or" at end. See Codification note above.

     Subsec. (d)(2)(T). Pub. L. 104–191, § 323(b)(2), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U).

     Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U). See Codification note above.

     Pub. L. 104–188, § 1901(c)(1), substituted ", or" for period at end. See Codification note above.

     Subsec. (d)(2)(U). Pub. L. 104–191, § 323(d)(1), redesignated subpar. (T), relating to section 6053(b) or (c), as (U).

     Pub. L. 104–188, § 1455(a)(2), struck out "or" at end. See Codification note above.

     Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (T) as (U). Former subpar. (U) redesignated (V). See Codification note above.

     Pub. L. 104–188, § 1901(c)(1), added subpar. (U). See Codification note above.

     Subsec. (d)(2)(V). Pub. L. 104–188, § 1455(a)(2), substituted a comma for period at end.

     Pub. L. 104–188, § 1116(b)(2)(B), redesignated subpar. (U) as (V).

     Subsec. (d)(2)(W), (X). Pub. L. 104–188, § 1455(a)(2), added subpars. (W) and (X).

     Subsec. (d)(3)(C). Pub. L. 104–188, § 1615(a)(2)(B), inserted "and" at end.

     Subsec. (d)(3)(D). Pub. L. 104–188, § 1615(a)(2)(B), redesignated subpar. (E) as (D) and struck out former subpar. (D) which read as follows: "the requirement of section 6109(e) that a person include the TIN of any dependent on his return, and".

     Subsec. (d)(3)(E). Pub. L. 104–188, § 1615(a)(2)(B), redesignated subpar. (E) as (D).

     Pub. L. 104–188, § 1704(j)(3), substituted "section 6109(h)" for "section 6109(f)" in introductory provisions.

     1994—Subsec. (d)(1)(B)(iv). Pub. L. 103–322, § 20415(b)(1), amended cl. (iv) generally. Prior to amendment, cl. (iv) read as follows: "section 6050I(a) (relating to cash received in trade or business),".

     Subsec. (d)(2)(K). Pub. L. 103–322, § 20415(b)(2), amended subpar. (K) generally. Prior to amendment, subpar. (K) read as follows: "section 6050I(e) (relating to returns relating to cash received in trade or business),".

     1993—Subsec. (d)(1)(B)(viii) to (xiv). Pub. L. 103–66, § 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by adding a new cl. (viii) after cl. (vii) and redesignating the following cls. accordingly, was executed by adding cl. (viii) and redesignating former cls. (viii), (ix), (x), (xi), (xii) (relating to section 4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as (ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the probable intent of Congress.

     Subsec. (d)(2)(P) to (T). Pub. L. 103–66, § 13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively.

     1992—Subsec. (d)(3)(E). Pub. L. 102–486 added subpar. (E).

     1990—Subsec. (d)(1)(B)(x). Pub. L. 101–508, § 11323(b)(2), substituted "subsection (b) or (e) of section 1060" for "section 1060(b)".

     Subsec. (d)(1)(B)(xi). Pub. L. 101–508, § 11212(e)(1), as amended by Pub. L. 104–188, § 1702(b)(1), struck out ", or subsection (e)," after "(c)(4)".

     Subsec. (d)(1)(B)(xii). Pub. L. 101–508, § 11323(c)(2), added cl. (xii) relating to subpar. (C) of section 338(h)(10).

     Pub. L. 101–508, § 11212(e)(1), as amended by Pub. L. 104–188, § 1702(b)(1), added cl. (xii) relating to section 4101(d).

     1989—Pub. L. 101–239, § 7711(a), amended section generally, substituting subsecs. (a) to (d) for former subsec. (a) relating to reasonable cause waivers, subsec. (b) relating to payment of penalty, subsec. (c) relating to special rules for failure to file interest and dividend returns or statements, and subsec. (d) relating to definitions.

     Subsec. (d)(1)(B)(viii) to (xi). Pub. L. 101–239, § 7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows:

     "(viii) section 6052(a) (relating to reporting payment of wages in the form of group-term life insurance),

     "(ix) section 6053(c)(1) (relating to reporting with respect to certain tips), or

     "(xi) section 1060(b) (relating to reporting requirements of transferors and transferees in certain asset acquisitions).

     "(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection (d), of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels)."

     Subsec. (d)(2). Pub. L. 101–239, § 7813(a), struck out "or" after "insurance)," in subpar. (Q), substituted "tips), or" for "tips)." in subpar. (R), and redesignated subpar. (U) as (S).

     1988—Subsec. (d)(1)(B). Pub. L. 100–647, § 3001(b)(1), which directed that "or" be struck out at end of cl. (ix), ", or" be substituted for period at end of cl. (x), and cl. (xi) relating to section 4093 be added, was executed by striking out "or" at end of cl. (ix) and adding cl. (xi) in view of intervening amendments by section 1941(b)(2)(M)(i) of Pub. L. 100–418, and by section 1006(h)(3)(A) of Pub. L. 100–647.

     Pub. L. 100–647, § 1006(h)(3)(A), struck out "or" at end of cl. (ix), substituted ", or" for period at end of cl. (x), and added cl. (xi) relating to section 1060.

     Pub. L. 100–418, § 1941(b)(2)(M)(i), redesignated cls. (ii) to (x) as (i) to (ix) and struck out former cl. (i) which read as follows: "section 4997(a) (relating to information with respect to windfall profit tax on crude oil),".

     Subsec. (d)(2). Pub. L. 100–647, § 3001(b)(2), which directed that "or" be struck out at end of subpar. (S), ", or" be substituted for period at end of subpar. (T), and subpar. (U) be added, was executed by adding subpar. (U) in view of intervening amendment by section 1941(b)(2)(M)(ii) of Pub. L. 100–418.

     Pub. L. 100–418, § 1941(b)(2)(M)(ii), redesignated subpars. (B) to (J) as (A) to (I), respectively, and struck out former subpar. (A) which read as follows: "section 4997(a) (relating to records and information; regulations)," and redesignated subpars. (L) to (T) as (J) to (R), respectively, and struck out former subpar. (K) which read as follows: "section 6050C (relating to information regarding windfall profit tax on domestic crude oil),".

     Subsec. (d)(2)(B). Pub. L. 100–647, § 1015(a), substituted "6031(b) or (c)" for "6031(b)".

     Amendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

     Amendment by section 201(c)(2) of Pub. L. 105–34 applicable to expenses paid after Dec. 31, 1997 (in taxable years ending after such date), for education furnished in academic periods beginning after such date, see section 201(f) of Pub. L. 105–34, set out as an Effective Date note under section 25A of this title.

     Amendment by section 1213(b) of Pub. L. 105–34 applicable to leases entered into after Aug. 5, 1997, see section 1213(e) of Pub. L. 105–34, set out as an Effective Date note under section 110 of this title.

     Amendment by section 1223(b) of Pub. L. 105–34 applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as amended, set out as a note under section 6011 of this title.

     Amendment by section 1602(d)(2)(A) of Pub. L. 105–34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, Pub. L. 104–191, to which such amendment relates, see section 1602(i) of Pub. L. 105–34, set out as a note under section 26 of this title.

     Amendment by Pub. L. 104–191 applicable to benefits paid after Dec. 31, 1996, see section 323(d) of Pub. L. 104–191, set out as an Effective Date note under section 6050Q of this title.

     Amendment by section 1116(b)(2)(A), (B) of Pub. L. 104–188 applicable to payments made after Dec. 31, 1997, see section 1116(b)(3) of Pub. L. 104–188, set out as an Effective Date note under section 6050R of this title.

     Amendment by section 1455(a) of Pub. L. 104–188 applicable to returns, reports, and other statements the due date for which (determined without regard to extensions) is after Dec. 31, 1996, see section 1455(e) of Pub. L. 104–188, set out as a note under section 408 of this title.

     Amendment by section 1615(a)(2)(B) of Pub. L. 104–188 applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after Aug. 20, 1996, with special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104–188, set out as a note under section 21 of this title.

     Amendment by section 1702(b)(1), (c)(2) of Pub. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Pub. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Pub. L. 104–188, set out as a note under section 38 of this title.

     Amendment by section 1901(c)(1) of Pub. L. 104–188, to the extent related to section 6048(a) of this title, applicable to reportable events (as defined in such section) occurring after Aug. 20, 1996, to the extent related to section 6048(b) of this title, applicable to taxable years of United States persons beginning after Dec. 31, 1995, and to the extent related to section 6048(c) of this title, applicable to distributions received after Aug. 20, 1996, see section 1901(d) of Pub. L. 104–188, set out as a note under section 6048 of this title.

     Amendment by Pub. L. 103–322 effective on 60th day after date on which temporary regulations are prescribed under Pub. L. 103–322, § 20415(c), see section 20415(d) of Pub. L. 103–322, set out as a note under section 6050I of this title.

     Amendment by Pub. L. 103–66 applicable, except as otherwise provided, to discharges of indebtedness after Dec. 31, 1993, see section 13252(d) of Pub. L. 103–66, set out as an Effective Date note under section 6050P of this title.

     Amendment by Pub. L. 102–486 applicable to taxable years beginning after Dec. 31, 1992, see section 1933(c) of Pub. L. 102–486, set out as a note under section 6109 of this title.

     Amendment by section 11212(e)(1) of Pub. L. 101–508 effective Dec. 1, 1990, see section 11212(f)(2) of Pub. L. 101–508, set out as a note under section 4081 of this title.

     Amendment by section 11323(b)(2), (c)(2) of Pub. L. 101–508 applicable to acquisitions after Oct. 9, 1990, but not applicable to any acquisition pursuant to a written binding contract in effect on Oct. 9, 1990, and at all times thereafter before such acquisition, see section 11323(d) of Pub. L. 101–508, set out as a note under section 338 of this title.

     Amendment by section 7711(a) of Pub. L. 101–239 applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as a note under section 6721 of this title.

     Amendment by sections 7811(c)(3) and 7813(a) of Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.

     Amendment by sections 1006(h)(3)(A) and 1015(a) of Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

     Amendment by section 3001(b)(1), (2) of Pub. L. 100–647 effective Jan. 1, 1989, see section 3001(c) of Pub. L. 100–647, set out as a note under section 4093 of this title.

     Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.

     Section applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of Pub. L. 99–514, set out as a note under section 6721 of this title.

     For provisions directing that if any amendments made by subtitle D [§§ 1401–1465] of title I of Pub. L. 104–188 require an amendment to any plan or annuity contract, such amendment shall not be required to be made before the first day of the first plan year beginning on or after Jan. 1, 1998, see section 1465 of Pub. L. 104–188, set out as a note under section 401 of this title.

     This section is referred to in sections 904, 6652, 6693, 6721, 7434 of this title.