
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-230 Section 1(c)]
[Document affected by Public Law 106-230 Section 2(c)]
[Document affected by Public Law 106-230 Section 3(c)]
[CITE: 26USC6652]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
        Subchapter A--Additions to the Tax and Additional Amounts
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6652. Failure to file certain information returns, 
        registration statements, etc.
        

(a) Returns with respect to certain payments aggregating less than $10

    In the case of each failure to file a statement of a payment to 
another person required under the authority of--
        (1) section 6042(a)(2) (relating to payments of dividends 
    aggregating less than $10), or
        (2) section 6044(a)(2) (relating to payments of patronage 
    dividends aggregating less than $10),

on the date prescribed therefor (determined with regard to any extension 
of time for filing), unless it is shown that such failure is due to 
reasonable cause and not to willful neglect, there shall be paid (upon 
notice and demand by the Secretary and in the same manner as tax) by the 
person failing to so file the statement, $1 for each such statement not 
so filed, but the total amount imposed on the delinquent person for all 
such failures during the calendar year shall not exceed $1,000.

(b) Failure to report tips

    In the case of failure by an employee to report to his employer on 
the date and in the manner prescribed therefor any amount of tips 
required to be so reported by section 6053(a) which are wages (as 
defined in section 3121(a)) or which are compensation (as defined in 
section 3231(e)), unless it is shown that such failure is due to 
reasonable cause and not due to willful neglect, there shall be paid by 
the employee, in addition to the tax imposed by section 3101 or section 
3201 (as the case may be) with respect to the amount of tips which he so 
failed to report, an amount equal to 50 percent of such tax.

(c) Returns by exempt organizations and by certain trusts

         (1) Annual returns under section 6033 or 6012(a)(6)

        (A) Penalty on organization

            In the case of--
                (i) a failure to file a return required under section 
            6033 (relating to returns by exempt organizations) or 
            section 6012(a)(6) (relating to returns by political 
            organizations) on the date and in the manner prescribed 
            therefor (determined with regard to any extension of time 
            for filing), or
                (ii) a failure to include any of the information 
            required to be shown on a return filed under section 6033 or 
            section 6012(a)(6) or to show the correct information,

        there shall be paid by the exempt organization $20 for each day 
        during which such failure continues. The maximum penalty under 
        this subparagraph on failures with respect to any 1 return shall 
        not exceed the lesser of $10,000 or 5 percent of the gross 
        receipts of the organization for the year. In the case of an 
        organization having gross receipts exceeding $1,000,000 for any 
        year, with respect to the return required under section 6033 or 
        section 6012(a)(6) for such year, the first sentence of this 
        subparagraph shall be applied by substituting ``$100'' for 
        ``$20'' and, in lieu of applying the second sentence of this 
        subparagraph, the maximum penalty under this subparagraph shall 
        not exceed $50,000.

        (B) Managers

            (i) In general

                The Secretary may make a written demand on any 
            organization subject to penalty under subparagraph (A) 
            specifying therein a reasonable future date by which the 
            return shall be filed (or the information furnished) for 
            purposes of this subparagraph.
            (ii) Failure to comply with demand

                If any person fails to comply with any demand under 
            clause (i) on or before the date specified in such demand, 
            there shall be paid by the person failing to so comply $10 
            for each day after the expiration of the time specified in 
            such demand during which such failure continues. The maximum 
            penalty imposed under this subparagraph on all persons for 
            failures with respect to any 1 return shall not exceed 
            $5,000.

        (C) Public inspection of annual returns and reports

            In the case of a failure to comply with the requirements of 
        section 6104(d) with respect to any annual return on the date 
        and in the manner prescribed therefor (determined with regard to 
        any extension of time for filing) or report required under 
        section 527(j), there shall be paid by the person failing to 
        meet such requirements $20 for each day during which such 
        failure continues. The maximum penalty imposed under this 
        subparagraph on all persons for failures with respect to any 1 
        return or report shall not exceed $10,000.

        (D) Public inspection of applications for exemption and notice 
                of status

            In the case of a failure to comply with the requirements of 
        section 6104(d) with respect to any exempt status application 
        materials (as defined in such section) or notice materials (as 
        defined in such section) on the date and in the manner 
        prescribed therefor, there shall be paid by the person failing 
        to meet such requirements $20 for each day during which such 
        failure continues.

              (2) Returns under section 6034 or 6043(b)

        (A) Penalty on organization or trust

            In the case of a failure to file a return required under 
        section 6034 (relating to returns by certain trusts) or section 
        6043(b) (relating to terminations, etc., of exempt 
        organizations), on the date and in the manner prescribed 
        therefor (determined with regard to any extension of time for 
        filing), there shall be paid by the exempt organization or trust 
        failing so to file $10 for each day during which such failure 
        continues, but the total amount imposed under this subparagraph 
        on any organization or trust for failure to file any 1 return 
        shall not exceed $5,000.

        (B) Managers

            The Secretary may make written demand on an organization or 
        trust failing to file under subparagraph (A) specifying therein 
        a reasonable future date by which such filing shall be made for 
        purposes of this subparagraph. If such filing is not made on or 
        before such date, there shall be paid by the person failing so 
        to file $10 for each day after the expiration of the time 
        specified in the written demand during which such failure 
        continues, but the total amount imposed under this subparagraph 
        on all persons for failure to file any 1 return shall not exceed 
        $5,000.

                   (3) Reasonable cause exception

        No penalty shall be imposed under this subsection with respect 
    to any failure if it is shown that such failure is due to reasonable 
    cause.

                       (4) Other special rules

        (A) Treatment as tax

            Any penalty imposed under this subsection shall be paid on 
        notice and demand of the Secretary and in the same manner as 
        tax.

        (B) Joint and several liability

            If more than 1 person is liable under this subsection for 
        any penalty with respect to any failure, all such persons shall 
        be jointly and severally liable with respect to such failure.

        (C) Person

            For purposes of this subsection, the term ``person'' means 
        any officer, director, trustee, employee, or other individual 
        who is under a duty to perform the act in respect of which the 
        violation occurs.

(d) Annual registration and other notification by pension plan

                          (1) Registration

        In the case of any failure to file a registration statement 
    required under section 6057(a) (relating to annual registration of 
    certain plans) which includes all participants required to be 
    included in such statement, on the date prescribed therefor 
    (determined without regard to any extension of time for filing), 
    unless it is shown that such failure is due to reasonable cause, 
    there shall be paid (on notice and demand by the Secretary and in 
    the same manner as tax) by the person failing so to file, an amount 
    equal to $1 for each participant with respect to whom there is a 
    failure to file, multiplied by the number of days during which such 
    failure continues, but the total amount imposed under this paragraph 
    on any person for any failure to file with respect to any plan year 
    shall not exceed $5,000.

                (2) Notification of change of status

        In the case of failure to file a notification required under 
    section 6057(b) (relating to notification of change of status) on 
    the date prescribed therefor (determined without regard to any 
    extension of time for filing), unless it is shown that such failure 
    is due to reasonable cause, there shall be paid (on notice and 
    demand by the Secretary and in the same manner as tax) by the person 
    failing so to file, $1 for each day during which such failure 
    continues, but the total amounts imposed under this paragraph on any 
    person for failure to file any notification shall not exceed $1,000.

(e) Information required in connection with certain plans of deferred 
        compensation, etc.

    In the case of failure to file a return or statement required under 
section 6058 (relating to information required in connection with 
certain plans of deferred compensation), 6047 (relating to information 
relating to certain trusts and annuity and bond purchase plans), or 
6039D (relating to returns and records with respect to certain fringe 
benefit plans) on the date and in the manner prescribed therefor 
(determined with regard to any extension of time for filing), unless it 
is shown that such failure is due to reasonable cause, there shall be 
paid (on notice and demand by the Secretary and in the same manner as 
tax) by the person failing so to file, $25 for each day during which 
such failure continues, but the total amount imposed under this 
subsection on any person for failure to file any return shall not exceed 
$15,000. This subsection shall not apply to any return or statement 
which is an information return described in section 6724(d)(1)(C)(ii) or 
a payee statement described in section 6724(d)(2)(Y).

(f) Returns required under section 6039C

                           (1) In general

        In the case of each failure to make a return required by section 
    6039C which contains the information required by such section on the 
    date prescribed therefor (determined with regard to any extension of 
    time for filing), unless it is shown that such failure is due to 
    reasonable cause and not to willful neglect, the amount determined 
    under paragraph (2) shall be paid (upon notice and demand by the 
    Secretary and in the same manner as tax) by the person failing to 
    make such return.

                        (2) Amount of penalty

        For purposes of paragraph (1), the amount determined under this 
    paragraph with respect to any failure shall be $25 for each day 
    during which such failure continues.

                           (3) Limitation

        The amount determined under paragraph (2) with respect to any 
    person for failing to meet the requirements of section 6039C for any 
    calendar year shall not exceed the lesser of--
            (A) $25,000, or
            (B) 5 percent of the aggregate of the fair market value of 
        the United States real property interests owned by such person 
        at any time during such year.

    For purposes of the preceding sentence, fair market value shall be 
    determined as of the end of the calendar year (or, in the case of 
    any property disposed of during the calendar year, as of the date of 
    such disposition).

(g) Information required in connection with deductible employee 
        contributions

    In the case of failure to make a report required by section 
219(f)(4) which contains the information required by such section on the 
date prescribed therefor (determined with regard to any extension of 
time for filing), there shall be paid (on notice and demand by the 
Secretary and in the same manner as tax) by the person failing so to 
file, an amount equal to $25 for each participant with respect to whom 
there was a failure to file such information, multiplied by the number 
of years during which such failure continues, but the total amount 
imposed under this subsection on any person for failure to file shall 
not exceed $10,000. No penalty shall be imposed under this subsection on 
any failure which is shown to be due to reasonable cause and not willful 
neglect.

(h) Failure to give notice to recipients of certain pension, etc., 
        distributions

    In the case of each failure to provide notice as required by section 
3405(e)(10)(B), at the time prescribed therefor, unless it is shown that 
such failure is due to reasonable cause and not to willful neglect, 
there shall be paid, on notice and demand of the Secretary and in the 
same manner as tax, by the person failing to provide such notice, an 
amount equal to $10 for each such failure, but the total amount imposed 
on such person for all such failures during any calendar year shall not 
exceed $5,000.

(i) Failure to give written explanation to recipients of certain 
        qualifying rollover distributions

    In the case of each failure to provide a written explanation as 
required by section 402(f), at the time prescribed therefor, unless it 
is shown that such failure is due to reasonable cause and not to willful 
neglect, there shall be paid, on notice and demand of the Secretary and 
in the same manner as tax, by the person failing to provide such written 
explanation, an amount equal to $100 for each such failure, but the 
total amount imposed on such person for all such failures during any 
calendar year shall not exceed $50,000.

(j) Failure to file certification with respect to certain residential 
        rental projects

    In the case of each failure to provide a certification as required 
by section 142(d)(7) at the time prescribed therefor, unless it is shown 
that such failure is due to reasonable cause and not to willful neglect, 
there shall be paid, on notice and demand of the Secretary and in the 
same manner as tax, by the person failing to provide such certification, 
an amount equal to $100 for each such failure.

(k) \1\ Failure to make reports required under section 1202
---------------------------------------------------------------------------

    \1\ See 1993 Amendment note below.
---------------------------------------------------------------------------
    In the case of a failure to make a report required under section 
1202(d)(1)(C) which contains the information required by such section on 
the date prescribed therefor (determined with regard to any extension of 
time for filing), there shall be paid (on notice and demand by the 
Secretary and in the same manner as tax) by the person failing to make 
such report, an amount equal to $50 for each report with respect to 
which there was such a failure. In the case of any failure due to 
negligence or intentional disregard, the preceding sentence shall be 
applied by substituting ``$100'' for ``$50''. In the case of a report 
covering periods in 2 or more years, the penalty determined under 
preceding provisions of this subsection shall be multiplied by the 
number of such years. No penalty shall be imposed under this subsection 
on any failure which is shown to be due to reasonable cause and not 
willful neglect.

(l) Failure to file return with respect to certain corporate 
        transactions

    In the case of any failure to make a return required under section 
6043(c) containing the information required by such section on the date 
prescribed therefor (determined with regard to any extension of time for 
filing), unless it is shown that such failure is due to reasonable 
cause, there shall be paid (on notice and demand by the Secretary and in 
the same manner as tax) by the person failing to file such return, an 
amount equal to $500 for each day during which such failure continues, 
but the total amount imposed under this subsection with respect to any 
return shall not exceed $100,000.

(m) Alcohol and tobacco taxes

            For penalties for failure to file certain information 
        returns with respect to alcohol and tobacco taxes, see, 
        generally, subtitle E.

(Aug. 16, 1954, ch. 736, 68A Stat. 821; Pub. L. 85-866, title I, 
Sec. 85, Sept. 2, 1958, 72 Stat. 1664; Pub. L. 87-834, Sec. 19(d), Oct. 
16, 1962, 76 Stat. 1057; Pub. L. 88-272, title II, Sec. 221(b)(2), Feb. 
26, 1964, 78 Stat. 74; Pub. L. 89-97, title III, Sec. 313(e)(2)(B), (3), 
July 30, 1965, 79 Stat. 385; Pub. L. 89-212, Sec. 2(e), Sept. 29, 1965, 
79 Stat. 859; Pub. L. 91-172, title I, Sec. 101(d)(4), Dec. 30, 1969, 83 
Stat. 522; Pub. L. 93-406, title II, Sec. 1031(b)(1)(A), (B)(i), Sept. 
2, 1974, 88 Stat. 945, 946; Pub. L. 94-455, title XII, 
Sec. 1207(e)(3)(B), (C), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 
90 Stat. 1708, 1834; Pub. L. 96-167, Sec. 7(b)(1), Dec. 29, 1979, 93 
Stat. 1277; Pub. L. 96-223, title I, Sec. 101(d)(2)(A), Apr. 2, 1980, 94 
Stat. 251; Pub. L. 96-499, title XI, Sec. 1123(b), Dec. 5, 1980, 94 
Stat. 2689; Pub. L. 96-603, Sec. 1(d)(2), Dec. 28, 1980, 94 Stat. 3504; 
Pub. L. 97-34, title III, Sec. 311(f), title VII, Sec. 723(a)(1), (3), 
(4), Aug. 13, 1981, 95 Stat. 281, 343, 344; Pub. L. 97-248, title III, 
Secs. 309(b)(2), 315(a), (b), Sept. 3, 1982, 96 Stat. 595, 605, 606; 
Pub. L. 97-448, title II, Sec. 201(i)(2), Jan. 12, 1983, 96 Stat. 2395; 
Pub. L. 98-67, title I, Sec. 105(b)(1), Aug. 5, 1983, 97 Stat. 380; Pub. 
L. 98-369, div. A, title I, Secs. 145(b)(1), (2), 146(b)(1), (2), 
148(b)(1), (2), 149(b)(1), 155(b)(2)(A), title IV, Sec. 491(d)(50), 
title V, Sec. 531(b)(4)(B), title VII, Sec. 714(j)(3), July 18, 1984, 98 
Stat. 685, 686, 688, 689, 693, 852, 882, 963; Pub. L. 98-397, title II, 
Sec. 207(b), Aug. 23, 1984, 98 Stat. 1450; Pub. L. 98-611, Sec. 1(d)(2), 
Oct. 31, 1984, 98 Stat. 3177; Pub. L. 98-612, Sec. 1(b)(2), Oct. 31, 
1984, 98 Stat. 3181; Pub. L. 99-514, title XI, Sec. 1151(b), title XIII, 
Sec. 1301(g), title XV, Sec. 1501(d)(1)(A), title XVII, Sec. 1702(b), 
title XVIII, Secs. 1810(f)(9), 1811(c)(2), Oct. 22, 1986, 100 Stat. 
2502, 2656, 2740, 2774, 2828, 2833; Pub. L. 100-203, title X, 
Secs. 10502(d)(11), 10704(a), Dec. 22, 1987, 101 Stat. 1330-444, 1330-
461; Pub. L. 100-647, title I, Secs. 1011B(a)(10), 1017(b), 1018(u)(36), 
title III, Sec. 3021(a)(10), Nov. 10, 1988, 102 Stat. 3484, 3575, 3592, 
3630; Pub. L. 101-140, title II, Sec. 203(a)(1), Nov. 8, 1989, 103 Stat. 
830; Pub. L. 101-239, title VII, Secs. 7208(b)(2), 7841(d)(5), Dec. 19, 
1989, 103 Stat. 2338, 2428; Pub. L. 102-318, title V, Sec. 522(b)(2)(F), 
July 3, 1992, 106 Stat. 314; Pub. L. 103-66, title XIII, Sec. 13113(c), 
Aug. 10, 1993, 107 Stat. 429; Pub. L. 104-168, title XIII, 
Secs. 1314(a), (b), July 30, 1996, 110 Stat. 1480; Pub. L. 104-188, 
title I, Secs. 1455(c), (d)(2), 1704(s), Aug. 20, 1996, 110 Stat. 1818, 
1887; Pub. L. 105-34, title XII, Sec. 1281(a), (b), title XVI, 
Sec. 1602(d)(2)(B), Aug. 5, 1997, 111 Stat. 1037, 1094; Pub. L. 105-277, 
div. J, title I, Sec. 1004(b)(2)(B), (C), Oct. 21, 1998, 112 Stat. 2681-
890; Pub. L. 106-230, Secs. 1(c), 2(c), 3(c), July 1, 2000, 114 Stat. 
479, 482, 483.)

                          Codification

    Pub. L. 101-140, Sec. 203(a)(1), amended this section to read as if 
the amendments made by section 1151(b) of Pub. L. 99-514 (enacting 
subsec. (l)) had not been enacted. Subsequent to enactment by Pub. L. 
99-514, subsec. (l) was amended by Pub. L. 100-203, Pub. L. 100-647, and 
Pub. L. 101-239. See 1989, 1988, and 1987 Amendment notes below.


                               Amendments

    2000--Subsec. (c)(1). Pub. L. 106-230, Sec. 3(c)(4), inserted ``or 
6012(a)(6)'' after ``section 6033'' in heading.
    Subsec. (c)(1)(A). Pub. L. 106-230, Sec. 3(c)(3), inserted ``or 
section 6012(a)(6)'' after ``section 6033'' in last sentence.
    Subsec. (c)(1)(A)(i). Pub. L. 106-230, Sec. 3(c)(1), inserted ``or 
section 6012(a)(6) (relating to returns by political organizations)'' 
after ``organizations)''.
    Subsec. (c)(1)(A)(ii). Pub. L. 106-230, Sec. 3(c)(2), inserted ``or 
section 6012(a)(6)'' after ``section 6033''.
    Subsec. (c)(1)(C). Pub. L. 106-230, Sec. 2(c), in heading inserted 
``and reports'' after ``returns'' and in text inserted ``or report 
required under section 527(j)'' after ``filing)'' and ``or report'' 
after ``1 return''.
    Subsec. (c)(1)(D). Pub. L. 106-230, Sec. 1(c), in heading inserted 
``and notice of status'' after ``exemption'' and in text inserted ``or 
notice materials (as defined in such section)'' after ``section)''.
    1998--Subsec. (c)(1)(C). Pub. L. 105-277, Sec. 1004(b)(2)(B), 
substituted ``section 6104(d) with respect to any annual return'' for 
``subsection (d) or (e)(1) of section 6104 (relating to public 
inspection of annual returns)''.
    Subsec. (c)(1)(D). Pub. L. 105-277, Sec. 1004(b)(2)(C), substituted 
``section 6104(d) with respect to any exempt status application 
materials (as defined in such section)'' for ``section 6104(e)(2) 
(relating to public inspection of applications for exemption)''.
    1997--Subsec. (e). Pub. L. 105-34, Sec. 1602(d)(2)(B), substituted 
``section 6724(d)(2)(Y)'' for ``section 6724(d)(2)(X)''.
    Subsec. (g). Pub. L. 105-34, Sec. 1281(a), inserted at end ``No 
penalty shall be imposed under this subsection on any failure which is 
shown to be due to reasonable cause and not willful neglect.''
    Subsec. (k). Pub. L. 105-34, Sec. 1281(b), inserted at end ``No 
penalty shall be imposed under this subsection on any failure which is 
shown to be due to reasonable cause and not willful neglect.''
    1996--Subsec. (c)(1)(A). Pub. L. 104-168 in concluding provisions, 
substituted ``$20'' for ``$10'' and ``$10,000'' for ``$5,000'' and 
inserted at end ``In the case of an organization having gross receipts 
exceeding $1,000,000 for any year, with respect to the return required 
under section 6033 for such year, the first sentence of this 
subparagraph shall be applied by substituting `$100' for `$20' and, in 
lieu of applying the second sentence of this subparagraph, the maximum 
penalty under this subparagraph shall not exceed $50,000.''
    Subsec. (c)(1)(C). Pub. L. 104-188, Sec. 1704(s)(1), substituted 
``$20'' for ``$10'' and ``$10,000'' for ``$5,000''.
    Subsec. (c)(1)(D). Pub. L. 104-188, Sec. 1704(s)(2), substituted 
``$20'' for ``$10''.
    Subsec. (e). Pub. L. 104-188, Sec. 1455(d)(2), inserted at end 
``This subsection shall not apply to any return or statement which is an 
information return described in section 6724(d)(1)(C)(ii) or a payee 
statement described in section 6724(d)(2)(X).''
    Subsec. (i). Pub. L. 104-188, Sec. 1455(c), substituted ``$100'' and 
``$50,000'' for ``the $10'' and ``$5,000'', respectively.
    1993--Subsec. (k). Pub. L. 103-66, which directed amendment of 
section by adding subsec. (k) before the last subsection, was executed 
by adding subsec. (k) after subsec. (j) to reflect the probable intent 
of Congress.
    1992--Subsec. (h). Pub. L. 102-318 substituted ``3405(e)(10)(B)'' 
for ``3405(d)(10)(B)''.
    1989--Subsec. (k). Pub. L. 101-239, Sec. 7841(d)(5)(B), redesignated 
the subsec. (k), relating to alcohol and tobacco taxes, as (l).
    Pub. L. 101-239, Sec. 7841(d)(5)(A), redesignated the subsection 
relating to information with respect to includible employee benefits as 
(k), see Codification note above.
    Pub. L. 101-140 amended this section to read as if amendments by 
Pub. L. 99-514, Sec. 1151(b), had not been enacted, see Codification 
note above and 1986 Amendment note below.
    Subsec. (l). Pub. L. 101-239, Sec. 7208(b)(2), added subsec. (l) and 
redesignated former subsec. (l) as (m).
    Pub. L. 101-239, Sec. 7841(d)(5)(B), redesignated subsec. (k), 
relating to alcohol and tobacco taxes, as (l).
    Subsec. (m). Pub. L. 101-239, Sec. 7208(b)(2), redesignated subsec. 
(l) as (m).
    1988--Subsec. (j). Pub. L. 100-647, Sec. 1017(b), amended subsec. 
(j) as it existed prior to its repeal by Pub. L. 100-203, 
Sec. 10502(d)(11), by inserting ``(and the corresponding provision of 
section 4041(d)(1))'' after ``section 4041(a)(1)'', see 1987 Amendment 
note below.
    Subsec. (k)(2)(B). Pub. L. 100-647, Sec. 3021(a)(10), amended 
subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: 
``the employer-provided benefit (within the meaning of section 89 
without regard to subsection (g)(3) thereof) with respect to the 
employee to whom such failure relates.'' See Codification note above.
    Pub. L. 100-647, Sec. 1011B(a)(10), substituted ``subsection 
(g)(3)(C)(i)'' for ``subsection (g)(3)''. See Codification note above.
    Subsec. (k)(4). Pub. L. 100-647, Sec. 1018(u)(36), substituted ``or 
part II of subchapter B of this chapter'' for ``or section 6678''. See 
Codification note above.
    1987--Subsec. (c). Pub. L. 100-203, Sec. 10704(a), amended subsec. 
(c) generally, revising and restating as pars. (1) to (4) provisions of 
former pars. (1) to (3).
    Subsec. (j). Pub. L. 100-203, Sec. 10502(d)(11), struck out subsec. 
(j), as added by section 1702(b) of Pub. L. 99-514, which related to 
failure to give written notice to certain sellers of diesel fuel.
    Subsecs. (k), (l). Pub. L. 100-203, Sec. 10502(d)(11), redesignated 
subsec. (l), relating to information with respect to includible employee 
benefits, as (k), and directed the redesignation of a nonexistent 
subsec. (m) as (l). See Codification note above.
    1986--Subsec. (a). Pub. L. 99-514, Sec. 1501(d)(1)(A), redesignated 
subsec. (b) as (a), substituted ``Returns with respect to certain 
payments aggregating less than $10'' for ``Other returns'' in heading, 
and struck out former subsec. (a) which provided penalties for failure 
to file returns relating to information at source, payments of 
dividends, etc. and certain transfers of stock.
    Pub. L. 99-514, Sec. 1811(c)(2), inserted ``(other than by 
subsection (d) of such section)'' in par. (3)(A)(ii).
    Subsecs. (b) to (f). Pub. L. 99-514, Sec. 1501(d)(1)(A)(i), 
redesignated subsecs. (c) to (f) as (b) to (e), respectively. Former 
subsec. (b) redesignated (a).
    Subsec. (g). Pub. L. 99-514, Sec. 1501(d)(1)(A)(i), redesignated 
subsec. (h) as (g). Former subsec. (g) redesignated (f).
    Pub. L. 99-514, Sec. 1810(f)(9)(C), struck out ``etc.,'' after 
``Returns'' in heading.
    Subsec. (g)(1). Pub. L. 99-514, Sec. 1810(f)(9)(A), in amending par. 
(1) generally, struck out ``(A)'' after ``In the case of each failure'', 
and struck out ``(B) to furnish a statement required by section 
6039C(b)(3),'' before ``on the date required''.
    Subsec. (g)(3). Pub. L. 99-514, Sec. 1810(f)(9)(B), in amending par. 
(3) generally, designated former subpar. (B) of par. (3) as the entire 
paragraph, struck out former subpar. (A) setting a limitation of $25,000 
with respect to each subsection for failure to meet the requirements of 
subsection (a) or (b) of section 6039C, struck out former subpar. (B) 
heading ``For failure to meet requirements of section 6039C(c)'' and in 
text substituted ``requirements of section 6039C'' for ``requirements of 
subsection (c) of section 6039C'' and inserted ``(A)'' before 
``$25,000'' and ``(B)'' before ``5 percent''.
    Subsecs. (h), (i). Pub. L. 99-514, Sec. 1501(d)(1)(A)(i), 
redesignated subsecs. (i) and (j) as (h) and (i), respectively. Former 
subsec. (h) redesignated (g).
    Subsec. (j). Pub. L. 99-514, Sec. 1702(b), added subsec. (j) 
relating to failure to give written notice to certain sellers of diesel 
fuel, and redesignated former subsec. (j), relating to alcohol and 
tobacco taxes, as (k).
    Pub. L. 99-514, Sec. 1301(g), added subsec. (j) relating to failure 
to file certification with respect to certain residential projects.
    Pub. L. 99-514, Sec. 1501(d)(1)(A)(i), redesignated subsec. (k), 
relating to alcohol and tobacco taxes, as (j). Former subsec. (j), 
relating to failure to give written explanation to recipients of certain 
qualifying rollover distributions, redesignated (i). Such subsec. (j), 
relating to alcohol and tobacco taxes, was subsequently redesignated as 
subsec. (k) by section 1301(g) of Pub. L. 99-514, and also by section 
1702(b) of Pub. L. 99-514, both of which added a new subsec. (j), see 
above.
    Subsec. (k). Pub. L. 99-514, Sec. 1501(d)(1)(A)(i), redesignated 
subsec. (k), relating to alcohol and tobacco taxes, as (j). 
Subsequently, such subsec. (j) was redesignated as subsec. (k) by 
section 1301(g) of Pub. L. 99-514, and also by section 1702(b) of Pub. 
L. 99-514.
    Subsecs. (l), (m). Pub. L. 99-514, Sec. 1151(b), directed the 
redesignation of a nonexistent subsec. (l) as (m), and added a new 
subsec. (l) relating to information with respect to includible employee 
benefits.
    1984--Subsec. (a)(1)(B)(v). Pub. L. 98-369, Sec. 145(b)(1), added 
cl. (v).
    Subsec. (a)(1)(B)(vi). Pub. L. 98-369, Sec. 146(b)(1), added cl. 
(vi).
    Subsec. (a)(1)(B)(vii). Pub. L. 98-369, Sec. 148(b)(1), added cl. 
(vii).
    Subsec. (a)(1)(B)(viii). Pub. L. 98-369, Sec. 149(b)(1), added cl. 
(viii).
    Subsec. (a)(1)(B)(ix). Pub. L. 98-369, Sec. 155(b)(2)(A), added cl. 
(ix).
    Subsec. (a)(3)(A)(iii). Pub. L. 98-369, Sec. 148(b)(2), substituted 
``, 6050I, or 6050J'' for ``or 6050I''.
    Pub. L. 98-369, Sec. 146(b)(2), substituted ``, 6050H or 6050I'' for 
``or section 6050H''.
    Pub. L. 98-369, Sec. 145(b)(2), inserted ``or section 6050H'' after 
``section 6041A(b)''.
    Subsec. (f). Pub. L. 98-611, Sec. 1(d)(2), and Pub. L. 98-612, 
Sec. 1(b)(2), made identical amendments, substituting ``6039D (relating 
to returns and records with respect to certain fringe benefit plans)'' 
for ``125(h) (relating to information with respect to cafeteria 
plans)''.
    Pub. L. 98-369, Sec. 531(b)(4)(B)(i), which directed the amendment 
of subsec. (f) by striking out ``or 6047 (relating to information 
relating to certain trusts and annuity and bond purchase plans)'' and 
inserting in lieu thereof ``, 6047 (relating to information relating to 
certain trusts and annuity and bond purchase plans), or 125(h) (relating 
to information with respect to cafeteria plans)'', was executed by 
substituting the quoted phrase for ``or 6047 (relating to information 
relating to certain trusts and annuity plans)'', as the probable intent 
of Congress.
    Pub. L. 98-369, Sec. 531(b)(4)(B)(ii), inserted ``; etc.'' in 
heading.
    Pub. L. 98-369, Sec. 491(d)(50), struck out ``and bond purchase'' 
after ``trusts and annuity''.
    Subsec. (i). Pub. L. 98-369, Sec. 714(j)(3), added subsec. (i). 
Former subsec. (i), relating to alcohol and tobacco taxes, redesignated 
(j).
    Subsec. (j). Pub. L. 98-397, Sec. 207(b), added subsec. (j). Former 
subsec. (j), relating to alcohol and tobacco taxes, redesignated (k).
    Pub. L. 98-369, Sec. 714(j)(3), redesignated former subsec. (i), 
relating to alcohol and tobacco taxes, as (j).
    Subsec. (k). Pub. L. 98-397, Sec. 207(b), redesignated subsec. (j), 
relating to alcohol and tobacco taxes, as (k).
    1983--Subsec. (a)(1)(A). Pub. L. 98-67, Sec. 105(b)(1)(B), struck 
out cls. (ii), (iii), and (iv), redesignated cls. (v) and (vi) as (ii) 
and (iii), respectively, and in cl. (iii), as so redesignated, struck 
out ``6042(e), 6044(f), 6049(e), or'' before ``6051(d)''.
    Subsec. (a)(2), (3). Pub. L. 98-67, Sec. 105(b)(1)(A), (C), added 
par. (2), redesignated former par. (2) as (3), and in par. (3), as so 
redesignated, inserted references to paragraph (2) in provisions 
preceding subpar. (A) and in provisions of subpar. (A) preceding cl. 
(i).
    Subsec. (a). Pub. L. 97-448, which directed that ``or'' be struck 
out at end of subpar. (F) of par. (1), ``or'' be inserted at end of par. 
(2), a new par. (3) be added, and that in provision following par. (3), 
``paragraph (2) or (3)'' be substituted for ``paragraph (2)'', was 
executed by striking out ``or'' at end of subpar. (A)(vi) of par. (1), 
inserting ``or'' at end of subpar. (B)(iv) of par. (1), redesignating 
par. (3) as subpar. (C) and adding such subpar. (C), to par. (1), and in 
provision following subpar. (C) substituting ``subparagraph (B) or (C)'' 
for ``subparagraph (B)'', to reflect the probable intent of Congress and 
the intervening amendment of subsec. (a) by section 315(a) of Pub. L. 
97-248 which redesignated former par. (1) as subpar. (A), former 
subpars. (A) to (F) as cls. (i) to (vi), and former par. (2) as subpar. 
(B), and in provision following subpar. (B) as so redesignated, 
substituted ``subparagraph (B)'' for ``paragraph (2)''.
    1982--Subsec. (a). Pub. L. 97-248, Sec. 315(a), designated existing 
provisions as par. (1) with a heading ``In general'', redesignated 
former par. (1) as subpar. (A), in subpar. (A) as so redesignated struck 
out ``aggregate'' before ``amount'', redesignated former subpars. (A) 
through (F) as cls. (i) through (vi), respectively, in cls. (ii) and 
(iii) as so redesignated struck out ``aggregating $10 or more'' after 
``dividends'', in cl. (iv) as so redesignated substituted ``(a)'' for 
``(a)(1)'' and struck out ``aggregating $10 or more'' after 
``interest'', in cl. (vi) as so redesignated inserted ``6042(e), 
6044(f), 6049(e), or'' before ``6051(d)'', redesignated former par. (2) 
as subpar. (B), in subpar. (B) as so redesignated designated from 
``section 6052(a)'' through the end of the parenthesis as cl. (iii) and 
struck out ``with respect to group-term life insurance on the life of an 
employee'' thereafter, added cls. (i), (ii), and (iv), in text after cl. 
(iv) substituted ``subparagraph (A)'' for ``paragraph (1)'', 
``subparagraph (B)'' for ``paragraph (2)'', ``$50 for each such 
failure'' for ``$10 for each such failure'', and ``shall not exceed 
$50,000'' for ``shall not exceed $25,000'', and added par. (2).
    Subsec. (b). Pub. L. 97-248, Sec. 309(b)(2), struck out pars. (3) 
and (4) which referred to section 6049(a)(2) and section 6049(a)(3), 
respectively, as sources of authority for the requirement of filing a 
statement of payment to another person.
    Subsec. (f). Pub. L. 97-248, Sec. 315(b), substituted ``$25'' and 
``$15,000'' for ``$10'' and ``$5,000'', respectively.
    1981--Subsec. (a). Pub. L. 97-34, Sec. 723(a)(4), inserted in 
heading ``information at source,'' before ``payments of dividends''.
    Subsec. (a)(1). Pub. L. 97-34, Sec. 723(a)(1), added subpars. (A), 
(E), and (F), and redesignated former subpars. (A) to (C) as (B) to (D), 
respectively.
    Subsec. (b). Pub. L. 97-34, Sec. 723(a)(3), substituted provisions 
relating to failure to file required statement of payment to another 
person under authority of section 6042(a)(2), 6044(a)(2), or 6049(a)(2) 
or (3), and imposition of penalties with a maximum of $1,000 for all 
failures during the calendar year, for provisions relating to failure to 
file required statement of payment to another person under authority of 
section 6041, 6042(a)(2), 6044(a)(2), 6049(a)(2) or (3), 6050A(a) or 
(b), 6050C, 6051(d), or 6053(b), and imposition of penalties with a 
maximum of $1,000 for all failures during the calendar year.
    Subsecs. (h), (i). Pub. L. 97-34, Sec. 311(f), added subsec. (h) and 
redesignated former subsec. (h) as (i).
    1980--Subsec. (b). Pub. L. 96-223 inserted reference to statement 
required by section 6050C (relating to information regarding windfall 
profit tax on crude oil).
    Subsec. (d)(3). Pub. L. 96-603 substituted in heading ``returns'' 
for ``reports'' and in text ``failure to comply'' for ``failure to file 
a report required under section 6056 (relating to annual reports by 
private foundations) or to comply'', ``failing to meet such 
requirements'' for ``failing so to file or meet the publicity 
requirement'', and ``failure with respect'' for ``failure to file or 
comply with the requirements of section 6104(d) with regard''.
    Subsecs. (g), (h). Pub. L. 96-499 added subsec. (g) and redesignated 
former subsec. (g) as (h).
    1979--Subsec. (a). Pub. L. 96-167 inserted ``or'' after ``$10 or 
more),'' in par. (1), struck out par. (2) relating to failure to make a 
return required by section 6039(a) with respect to a transfer of stock 
or a transfer of legal title to stock, redesignated par. (3) as (2), and 
in closing provision substituted ``return referred to in paragraph (2)'' 
for ``return referred to in paragraph (2) or (3)''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (b). Pub. L. 94-455, Secs. 1207(e)(3)(B), (C), 
1906(b)(13)(A), inserted ``in the case of each failure to make a return 
required by section 6050A(a) (relating to reporting requirements of 
certain fishing boat operators),'' after ``income tax withheld),'' and 
``or section 6050A(b) (relating to statements furnished by certain 
fishing boat operators),'' after ``respect to tips),'' and struck out 
``or his delegate'' after ``Secretary''.
    Subsecs. (d) to (f). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary'' wherever appearing.
    1974--Pub. L. 93-406, Sec. 1031(b)(1)(B)(i), inserted ``, 
registration statements, etc.'' in section catchline.
    Subsecs. (e) to (g). Pub. L. 93-406, Sec. 1031(b)(1)(A), added 
subsecs. (e) and (f) and redesignated former subsec. (e) as (g).
    1969--Subsecs. (d), (e). Pub. L. 91-172 added subsec. (d) and 
redesignated former subsec. (d) as (e).
    1965--Subsec. (b). Pub. L. 89-97, Sec. 313(e)(2)(B), inserted ``and 
in the case of each failure to furnish a statement required by section 
6053(b) (relating to statements furnished by employers with respect to 
tips),'' after ``income tax withheld).''.
    Subsec. (c). Pub. L. 89-212 inserted ``or which are compensation (as 
defined in section 3231(e))'' and ``or section 3201 (as the case may 
be)''.
    Pub. L. 89-97, Sec. 313(e)(3), added subsec. (c). Former subsec. (c) 
redesignated (d).
    Subsec. (d). Pub. L. 89-97, Sec. 313(e)(3), redesignated former 
subsec. (c) as (d).
    1964--Subsec. (a). Pub. L. 88-272 provided a penalty for failure to 
make a return required by section 6039(a) with respect to a transfer of 
stock or a transfer of legal title to stock, and by section 6052(a) with 
respect to group-term life insurance on the life of an employee.
    1962--Subsec. (a). Pub. L. 87-834 added subsec. (a). Former subsec. 
(a) redesignated (b).
    Subsec. (b). Pub. L. 87-834 redesignated former subsec. (a) as (b), 
and substituted ``section 6042(a)(2) (relating to payments of dividends 
aggregating less than $10), section 6044(a)(2) (relating to payments of 
patronage dividends aggregating less than $10), section 6049(a)(2) 
(relating to payments of interest aggregating less than $10), section 
6049(a)(3) (relating to other payments of interest by corporations), or 
section 6051(d) (relating to information returns with respect to income 
tax withheld)'' for ``section 6042(1) (relating to payments of corporate 
dividends), section 6044 (relating to patronage dividends), or section 
6051(d) (relating to information returns with respect to income tax 
withheld)''. Former subsec. (b) redesignated (c).
    Subsec. (c). Pub. L. 87-834 redesignated former subsec. (b) as (c).
    1958--Subsec. (a). Pub. L. 85-866 substituted ``section 6042(1)'' 
for ``section 6042'' and ``(upon notice and demand by the Secretary or 
his delegate and in the same manner as tax), by the person failing to so 
file the statement, $1 for each such statement not so filed'' for ``by 
the person failing to file the statement, upon notice and demand by the 
Secretary or his delegate and in the same manner as tax, $1 for each 
such statement not filed'', deleted ``section 6045 (relating to returns 
of brokers)'' after ``patronage dividends)'' and inserted ``on the date 
prescribed therefor (determined with regard to any extension of time for 
filing)'' after ``income tax withheld),''.


                    Effective Date of 2000 Amendment

    Amendment by section 1(c) of Pub. L. 106-230 effective July 1, 2000, 
see section 1(d) of Pub. L. 106-230, set out as a note under section 527 
of this title.
    Amendment by section 3(c) of Pub. L. 106-230 applicable to returns 
for taxable years beginning after June 30, 2000, see section 3(d) of 
Pub. L. 106-230, set out as a note under section 6012 of this title.


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-277 applicable to requests made after the 
later of Dec. 31, 1998, or the 60th day after the Secretary of the 
Treasury first issues the regulations referred to in section 6104(d)(4) 
of this title, see section 1004(b)(3) of Pub. L. 105-277, set out as a 
note under section 6104 of this title.


                    Effective Date of 1997 Amendment

    Section 1281(e) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section and sections 6683 and 7519 
of this title] shall apply to taxable years beginning after the date of 
the enactment of this Act [Aug. 5, 1997].''
    Amendment by section 1602(d)(2)(B) 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.


                    Effective Date of 1996 Amendments

    Amendment by section 1455(c), (d)(2) 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.
    Section 1314(c) of Pub. L. 104-168 provided that: ``The amendments 
made by this section [amending this section] shall apply to returns for 
taxable years ending on or after the date of the enactment of this Act 
[July 30, 1996].''


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 applicable to stock issued after Aug. 
10, 1993, see section 13113(e) of Pub. L. 103-66, set out as a note 
under section 53 of this title.


                    Effective Date of 1992 Amendment

    Amendment by Pub. L. 102-318 applicable, except as otherwise 
provided, to distributions after Dec. 31, 1992, see section 522(d) of 
Pub. L. 102-318, set out as a note under section 401 of this title.


                    Effective Date of 1989 Amendments

    Amendment by section 7208(b)(2) of Pub. L. 101-239 applicable to 
transactions after Mar. 31, 1990, see section 7208(b)(4) of Pub. L. 101-
239, set out as a note under section 6043 of this title.
    Amendment by Pub. L. 101-140 effective as if included in section 
1151 of Pub. L. 99-514, see section 203(c) of Pub. L. 101-140, set out 
as a note under section 79 of this title.


                    Effective Date of 1988 Amendment

    Amendment by sections 1011B(a)(10), 1017(b), 1018(u)(36) 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 3021(a)(10) of Pub. L. 100-647 effective as if 
included in the amendments by section 1151 of Pub. L. 99-514, see 
section 3021(d)(1) of Pub. L. 100-647, set out as a note under section 
129 of this title.


                    Effective Date of 1987 Amendment

    Amendment by section 10502(d)(11) of Pub. L. 100-203 applicable to 
sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set 
out as a note under section 40 of this title.
    Section 10704(d) of Pub. L. 100-203 provided that: ``The amendments 
made by this section [amending this section and sections 6685 and 7207 
of this title] shall apply--
        ``(1) to returns for years beginning after December 31, 1986, 
    and
        ``(2) on and after the date of the enactment of this Act [Dec. 
    22, 1987] in the case of applications submitted to the Internal 
    Revenue Service--
            ``(A) after July 15, 1987, or
            ``(B) on or before July 15, 1987, if the organization has a 
        copy of the application on July 15, 1987.''


                    Effective Date of 1986 Amendment

    Amendment by section 1151(b) of Pub. L. 99-514 applicable to years 
beginning after Dec. 31, 1988, with certain qualifications and 
exceptions, see section 1151(k) of Pub. L. 99-514, as amended, set out 
as a note under section 79 of this title.
    Amendment by section 1301(g) of Pub. L. 99-514 applicable to bonds 
issued after Aug. 15, 1986, except as otherwise provided, see sections 
1311 to 1318 of Pub. L. 99-514, set out as an Effective Date; 
Transitional Rules note under section 141 of this title.
    Amendment by section 1501(d)(1)(A) of Pub. L. 99-514 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 an Effective Date note under section 6721 of this title.
    Amendment by section 1702(b) of Pub. L. 99-514 applicable to sales 
after first calendar quarter beginning more than 60 days after Oct. 22, 
1986, see section 1702(c) of Pub. L. 99-514, set out as a note under 
section 4041 of this title.
    Amendment by sections 1810(f)(9) and 1811(c)(2) of Pub. L. 99-514 
effective, except as otherwise provided, as if included in the 
provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to 
which such amendment relates, see section 1881 of Pub. L. 99-514, set 
out as a note under section 48 of this title.


                    Effective Date of 1984 Amendments

    Amendment by Pub. L. 98-612 effective Jan. 1, 1985, see section 
1(d)(2) of Pub. L. 98-612.
    Amendment by Pub. L. 98-611 effective Jan. 1, 1985, see section 
1(g)(2) of Pub. L. 98-611, set out as a note under section 127 of this 
title.
    Amendment by Pub. L. 98-397 applicable to distributions after Dec. 
31, 1984, see section 302(c) of Pub. L. 98-397, set out as a note under 
section 1001 of Title 29, Labor.
    Amendment by section 145(b)(1), (2) of Pub. L. 98-369 applicable to 
amounts received after Dec. 31, 1984, see section 145(d) of Pub. L. 98-
369, set out as an Effective Date note under section 6050H of this 
title.
    Amendment by section 146(b)(1), (2) of Pub. L. 98-369 applicable to 
amounts received after Dec. 31, 1984, see section 146(d) of Pub. L. 98-
369, set out as an Effective Date note under section 6050I of this 
title.
    Amendment by section 148(b)(1), (2) of Pub. L. 98-369 applicable 
with respect to acquisitions of property and abandonments of property 
after Dec. 31, 1984, see section 148(d) of Pub. L. 98-369, set out as an 
Effective Date note under section 6050J of this title.
    Amendment by section 149(b)(1) of Pub. L. 98-369 applicable with 
respect to exchanges after Dec. 31, 1984, see section 149(d) of Pub. L. 
98-369, set out as an Effective Date note under section 6050K of this 
title.
    Amendment by section 155(b)(2)(A) of Pub. L. 98-369 applicable to 
contributions made after Dec. 31, 1984, in taxable years ending after 
such date, see section 155(d)(1) of Pub. L. 98-369, set out as an 
Effective Date note under section 6050L of this title.
    Amendment by section 491(d)(50) of Pub. L. 98-369 applicable to 
obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 
98-369, set out as a note under section 62 of this title.
    Amendment by section 531(b)(4)(B) of Pub. L. 98-369 effective Jan. 
1, 1985, see section 531(h) of Pub. L. 98-369, set out as an Effective 
Date note under section 132 of this title.
    Amendment by section 714(j)(3) of Pub. L. 98-369 effective as if 
included in the provision of the Tax Equity and Fiscal Responsibility 
Act of 1982, Pub. L. 97-248, to which such amendment relates, see 
section 715 of Pub. L. 98-369, set out as a note under section 31 of 
this title.


                    Effective Date of 1983 Amendments

    Amendment by Pub. L. 98-67 applicable with respect to payments made 
after Dec. 31, 1983, see section 110(a) of Pub. L. 98-67, set out as a 
note under section 31 of this title.
    Section 203(a), (b) of title II of Pub. L. 97-448, as amended by 
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(a) General Rule.--Except as provided in subsection (b), any 
amendment made by this title [amending this section and sections 44D 
[now 29], 46, 48, 193, 613A, 4988, 4989, 4991-4997, 6015, 6154, 6654, 
6655, and 6678 of this title, enacting provisions set out as notes under 
section 4996 of this title, and amending a provision set out as a note 
under section 44E of this title] shall take effect as if it had been 
included in the provision of the Crude Oil Windfall Profit Tax Act of 
1980 [Pub. L. 96-223] to which such amendment relates.
    ``(b) Exceptions.--
        ``(1) Definition of independent producer.--The amendment made by 
    section 201(d)(1) [amending section 4992 of this title] shall take 
    effect on January 1, 1983.
        ``(2) Penalty provision.--The amendments made by section 201(i) 
    [amending this section and sections 4997 and 6678 of this title] 
    shall apply with respect to returns and statements the due dates for 
    which (without regard to extensions) are after the date of the 
    enactment of this Act [Jan. 12, 1983].
        ``(3) Amendments to section 613a.--
            ``(A) The amendment made by section 202(d)(1) [amending 
        section 613A of this title] shall apply to transfers in taxable 
        years ending after December 31, 1974, but only for purposes of 
        applying section 613A of the Internal Revenue Code of 1986 
        [formerly I.R.C. 1954] to periods after December 31, 1979.
            ``(B) The amendment made by section 202(d)(2) [amending 
        section 613A of this title] shall apply to bulk sales after 
        September 18, 1982.
        ``(4) No withholding by reason of condensate provision.--No 
    withholding of tax shall be required under section 4995 of the 
    Internal Revenue Code of 1986 by reason of the amendment made by 
    section 201(h)(2)(A) of this Act [amending section 4996 of this 
    title] before the date on which regulations with respect to such 
    amendment are published in the Federal Register.''


                    Effective Date of 1982 Amendment

    Amendment by section 309(b)(2) of Pub. L. 97-248 applicable to 
amounts paid (or treated as paid) after Dec. 31, 1982, see section 
309(c) of Pub. L. 97-248, set out as a note under section 6049 of this 
title.
    Section 315(d) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [amending this section and section 6678 of this 
title] shall apply with respect to returns or statements the due date 
for the filing of which (without regard to extensions) is after December 
31, 1982.''


                    Effective Date of 1981 Amendment

    Amendment by section 311(f) of Pub. L. 97-34 applicable to taxable 
years beginning after Dec. 31, 1981, see section 311(i)(1) of Pub. L. 
97-34, set out as a note under section 219 of this title.
    Section 723(c) of Pub. L. 97-34 provided that: ``The amendments made 
by this section [amending this section and sections 6041 and 6678 of 
this title] shall apply to returns and statements required to be 
furnished after December 31, 1981.''


                    Effective Date of 1980 Amendments

    Amendment by Pub. L. 96-603 applicable to taxable years beginning 
after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as a 
note under section 6033 of this title.
    Amendment by Pub. L. 96-499, applicable to 1980 and subsequent 
calendar years, with 1980 being treated as beginning on June 19, 1980, 
and ending on Dec. 31, 1980, see section 1125(b) of Pub. L. 96-499, set 
out as an Effective Date note under section 897 of this title.
    Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 
1980, see section 101(i) of Pub. L. 96-223, set out as a note under 
section 6161 of this title.


                    Effective Date of 1979 Amendment

    Section 7(c) of Pub. L. 96-167 provided that: ``The amendments made 
by this section [amending this section and sections 6039 and 6678 of 
this title] shall apply with respect to calendar years beginning after 
1979.''


                    Effective Date of 1976 Amendment

    Amendment by section 1207(e)(3)(B), (C) of Pub. L. 94-455 applicable 
to calendar years beginning after Oct. 4, 1976, see section 1207(f)(4) 
of Pub. L. 94-455, set out as a note under section 3121 of this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 effective Sept. 2, 1974, see section 
1034 of Pub. L. 93-406, set out as an Effective Date note under section 
6057 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 applicable to taxable years beginning 
after Dec. 31, 1969, see section 101(k)(2)(B) of Pub. L. 91-172, set out 
as an Effective Date note under section 4940 of this title.


                    Effective Date of 1965 Amendments

    Amendment by Pub. L. 89-212 effective only with respect to tips 
received after 1965, see section 6 of Pub. L. 89-212, set out as a note 
under section 3201 of this title.
    Amendment by Pub. L. 89-97 applicable only with respect to tips 
received by employees after 1965, see section 313(f) of Pub. L. 89-97, 
set out as an Effective Date note under section 6053 of this title.


                    Effective Date of 1964 Amendment

    Amendment by Pub. L. 88-272 applicable to group-term life insurance 
provided after Dec. 31, 1963, in taxable years ending after such date, 
see section 204(d) of Pub. L. 88-272, set out as an Effective Date note 
under section 79 of this title.
    Amendment by Pub. L. 88-272 applicable to taxable years ending after 
Dec. 31, 1963, except for par. (2) of subsec. (a) which shall apply to 
stock transferred pursuant to options exercised on or after Jan. 1, 
1964, see section 221(e) of Pub. L. 88-272, set out as a note under 
section 421 of this title.


                    Effective Date of 1962 Amendment

    Amendment by Pub. L. 87-834 applicable to payments of dividends and 
interest made on or after Jan. 1, 1963, and to payments of amounts 
described in section 6044(b) of this title made on or after Jan. 1, 
1963, with respect to patronage occurring on or after the first day of 
the first taxable year of the cooperative beginning on or after Jan. 1, 
1963, see section 19(h) of Pub. L. 87-834, set out as a note under 
section 6042 of this title.


                    Effective Date of 1958 Amendment

    Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section 
1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this 
title.


 Nonenforcement of Amendment Made by Section 1151 of Pub. L. 99-514 for 
                            Fiscal Year 1990

    No monies appropriated by Pub. L. 101-136 to be used to implement or 
enforce section 1151 of Pub. L. 99-514 or the amendments made by such 
section, see section 528 of Pub. L. 101-136, set out as a note under 
section 89 of this title.


           Plan Amendments Not Required Until January 1, 1998

    For provisions directing that if any amendments made by subtitle D 
[Secs. 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.


           Plan Amendments Not Required Until January 1, 1994

    For provisions directing that if any amendments made by subtitle B 
[Secs. 521-523] of title V of Pub. L. 102-318 require an amendment to 
any plan, such plan amendment shall not be required to be made before 
the first plan year beginning on or after Jan. 1, 1994, see section 523 
of Pub. L. 102-318, set out as a note under section 401 of this title.


           Plan Amendments Not Required Until January 1, 1989

    For provisions directing that if any amendments made by subtitle A 
or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII 
[Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, 
such plan amendment shall not be required to be made before the first 
plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. 
L. 99-514, as amended, set out as a note under section 401 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in sections 42, 142, 219, 6033, 6034, 
6047, 6057, 6058 of this title.
