Every person-
shall make a return (at such times as the Secretary may prescribe) described in subsection (b) with respect to each person to whom such a payment was made during such calendar year.
A return is described in this subsection if such return-
Every person required to make a return under subsection (a) shall furnish to each person whose name is required to be set forth in such return a written statement showing-
The written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made.
For purposes of this section:
The term "cash" has the meaning given such term by section 6050I(d).
The term "fish" includes other forms of aquatic life.
26 U.S.C. § 6050R
EDITORIAL NOTES
AMENDMENTS1998-Subsec. (b)(2)(A). Pub. L. 105-206 substituted a comma for the semicolon at end.1997- Pub. L. 105-34, §1601(a)(2), provided that amendment made by section 1116(b)(1) of Pub. L. 104-188, shall be applied as if reference to chapter 68 were a reference to chapter 61. Section 1116(b)(1) of Pub. L. 104-188 directed amendment of subpart B of part III of subchapter A of chapter 68 by adding this section.Subsec. (c)(1). Pub. L. 105-34, §1601(a)(1), substituted "name, address, and phone number of the information contact" for "name and address".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105-34 effective as if included in the provisions of the Small Business Job Protection Act of 1996, Pub. L. 104-188, to which it relates, see section 1601(j) of Pub. L. 105-34, set out as a note under section 23 of this title.
EFFECTIVE DATE Pub. L. 104-188, §1116(b)(3), Aug. 20, 1996, 110 Stat. 1764, provided that: "The amendments made by this subsection [enacting this section and amending section 6724 of this title] shall apply to payments made after December 31, 1997."
- 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.
- trade or business
- The term "trade or business" includes the performance of the functions of a public office.