26 U.S.C. § 6040
§ 6040. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 31, 1970 by the Public Law 91-614.
Every change, newest first (6)
- December 31, 1970Public Law 91-614
- June 21, 1965Public Law 89-44
- February 26, 1964Public Law 88-272
- September 14, 1960Public Law 86-780
- September 2, 1958Public Law 85-866
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.
For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.
For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).
For receipts, constituting information returns, required to be furnished to employees, see section 6051.
Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]
For information required with respect to the redemption of stamps, see section 6805.
For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.