The head of every Federal executive agency which enters into any contract shall make a return (at such time and in such form as the Secretary may by regulations prescribe) setting forth-
For purposes of this section, the term "Federal executive agency" means-
To the extent provided in regulations, this section also shall apply to-
This section shall not apply to contracts or licenses in any class which are below a minimum amount or value which may be prescribed by the Secretary by regulations for such class.
Except as provided in paragraph (2), this section shall not apply in the case of a contract described in paragraph (3).
Each Federal executive agency which has entered into a contract described in paragraph (3) shall, upon a request of the Secretary which identifies a particular person, acknowledge whether such person has entered into such a contract with such agency and, if so, provide to the Secretary-
For purposes of this subsection, a contract between a Federal executive agency and another person is described in this paragraph if-
26 U.S.C. § 6050M
EDITORIAL NOTES
AMENDMENTS2006-Subsec. (b)(3). Pub. L. 109-435 substituted "Postal Regulatory Commission" for "Postal Rate Commission". 2005-Subsec. (b)(1). Pub. L. 109-135 substituted "Government Accountability Office" for "General Accounting Office". 1988-Subsec. (e). Pub. L. 100-647 added subsec. (e).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1988 AMENDMENT Amendment by 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.
EFFECTIVE DATEPub. L. 99-514, title XV, §1522(c), Oct. 22, 1986, 100 Stat. 2747, provided that: "The amendments made by this section [enacting this section] shall apply to contracts (and subcontracts) entered into, and licenses granted, before, on, or after January 1, 1987."
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- TIN
- The term "TIN" means the identifying number assigned to a person under section 6109.
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.