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NOTES:
Source
(Added , title I, § 112(b), Nov. 6, 1978, ; amended , title XV, § 1501(c)(7), Oct. 22, 1986, ; , title XII, § 1201(a)(7), July 30, 1996, ; , title I, § 1704(t)(14), Aug. 20, 1996, .)
Amendments
1996—Subsec. (b)(1). substituted “name, address, and phone number of the information contact” for “name and address”.
Subsec. (c)(1). substituted “section
” for “section
”.
1986—Subsec. (b). , in amending subsec. (b) generally, substituted references to persons required to make a return for former references to persons making a return and references to individuals whose names are required to be set forth for former references to individuals whose names are set forth, and struck out provision directing that no statement is required to be furnished to individuals if the aggregate amount of payments to such individual shown on the return is less than $10.
Effective Date of 1996 Amendment
Amendment by applicable to statements required to be furnished after Dec. 31, 1996 (determined without regard to any extension), see section 1201(b) of , set out as a note under section
of this title.
Effective Date of 1986 Amendment
Amendment by applicable to returns the due date for which (determined without regard to extensions) is after Dec. 31, 1986, see section 1501(e) of , set out as an Effective Date note under section
of this title.
Effective Date
Section applicable to payments of unemployment compensation made after Dec. 31, 1978, in taxable years ending after such date, but not applicable to payments made for weeks of unemployment ending before Dec. 1, 1978, see section 112(d) of , as amended, set out as a note under section
of this title.
Waiver of Statute of Limitations
For provisions relating to credit or refund of overpayment of tax resulting from 1984 amendment to section 112(d) of , see section 1075(b) of , set out as a note under section
of this title.
Section Referred to in Other Sections
This section is referred to in title
section
.
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