
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC6724]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
     PART II--FAILURE TO COMPLY WITH CERTAIN INFORMATION REPORTING 
                              REQUIREMENTS
 
Sec. 6724. Waiver; definitions and special rules


(a) Reasonable cause waiver

    No penalty shall be imposed under this part with respect to any 
failure if it is shown that such failure is due to reasonable cause and 
not to willful neglect.

(b) Payment of penalty

    Any penalty imposed by this part shall be paid on notice and demand 
by the Secretary and in the same manner as tax.

(c) Special rule for failure to meet magnetic media requirements

    No penalty shall be imposed under section 6721 solely by reason of 
any failure to comply with the requirements of the regulations 
prescribed under section 6011(e)(2), except to the extent that such a 
failure occurs with respect to more than 250 information returns (more 
than 100 information returns in the case of a partnership having more 
than 100 partners).

(d) Definitions

    For purposes of this part--

                       (1) Information return

        The term ``information return'' means--
            (A) any statement of the amount of payments to another 
        person required by--
                (i) section 6041(a) or (b) (relating to certain 
            information at source),
                (ii) section 6042(a)(1) (relating to payments of 
            dividends),
                (iii) section 6044(a)(1) (relating to payments of 
            patronage dividends),
                (iv) section 6049(a) (relating to payments of interest),
                (v) section 6050A(a) (relating to reporting requirements 
            of certain fishing boat operators),
                (vi) section 6050N(a) (relating to payments of 
            royalties),
                (vii) section 6051(d) (relating to information returns 
            with respect to income tax withheld),
                (viii) section 6050R (relating to returns relating to 
            certain purchases of fish), or
                (ix) section 110(d) (relating to qualified lessee 
            construction allowances for short-term leases),

            (B) any return required by--
                (i) section 6041A(a) or (b) (relating to returns of 
            direct sellers),
                (ii) section 6045(a) or (d) (relating to returns of 
            brokers),
                (iii) section 6050H(a) (relating to mortgage interest 
            received in trade or business from individuals),
                (iv) section 6050I(a) or (g)(1) (relating to cash 
            received in trade or business, etc.),
                (v) section 6050J(a) (relating to foreclosures and 
            abandonments of security),
                (vi) section 6050K(a) (relating to exchanges of certain 
            partnership interests),
                (vii) section 6050L(a) (relating to returns relating to 
            certain dispositions of donated property),
                (viii) section 6050P (relating to returns relating to 
            the cancellation of indebtedness by certain financial 
            entities),
                (ix) section 6050Q (relating to certain long-term care 
            benefits),
                (x) section 6050S (relating to returns relating to 
            payments for qualified tuition and related expenses),
                (xi) section 6052(a) (relating to reporting payment of 
            wages in the form of group-life insurance),
                (xii) section 6053(c)(1) (relating to reporting with 
            respect to certain tips),
                (xiii) subsection (b) or (e) of section 1060 (relating 
            to reporting requirements of transferors and transferees in 
            certain asset acquisitions),
                (xiv) subparagraph (A) or (C) of subsection (c)(4) of 
            section 4093 (relating to information reporting with respect 
            to tax on diesel and aviation fuels),
                (xv) section 4101(d) (relating to information reporting 
            with respect to fuels taxes),
                (xvi) subparagraph (C) of section 338(h)(10) (relating 
            to information required to be furnished to the Secretary in 
            case of elective recognition of gain or loss), or
                (xvii) section 264(f)(5)(A)(iv) (relating to reporting 
            with respect to certain life insurance and annuity 
            contracts), and

            (C) any statement of the amount of payments to another 
        person required to be made to the Secretary under--
                (i) section 408(i) (relating to reports with respect to 
            individual retirement accounts or annuities), or
                (ii) section 6047(d) (relating to reports by employers, 
            plan administrators, etc.).

        Such term also includes any form, statement, or schedule 
        required to be filed with the Secretary with respect to any 
        amount from which tax was required to be deducted and withheld 
        under chapter 3 (or from which tax would be required to be so 
        deducted and withheld but for an exemption under this title or 
        any treaty obligation of the United States).

                         (2) Payee statement

        The term ``payee statement'' means any statement required to be 
    furnished under--
            (A) section 6031(b) or (c), 6034A, or 6037(b) (relating to 
        statements furnished by certain pass-thru entities),
            (B) section 6039(a) (relating to information required in 
        connection with certain options),
            (C) section 6041(d) (relating to information at source),
            (D) section 6041A(e) (relating to returns regarding payments 
        of remuneration for services and direct sales),
            (E) section 6042(c) (relating to returns regarding payments 
        of dividends and corporate earnings and profits),
            (F) section 6044(e) (relating to returns regarding payments 
        of patronage dividends),
            (G) section 6045(b) or (d) (relating to returns of brokers),
            (H) section 6049(c) (relating to returns regarding payments 
        of interest),
            (I) section 6050A(b) (relating to reporting requirements of 
        certain fishing boat operators),
            (J) section 6050H(d) relating to returns relating to 
        mortgage interest received in trade or business from 
        individuals),
            (K) section 6050I(e) or paragraph (4) or (5) of section 
        6050I(g) (relating to cash received in trade or business, etc.),
            (L) section 6050J(e) (relating to returns relating to 
        foreclosures and abandonments of security),
            (M) section 6050K(b) (relating to returns relating to 
        exchanges of certain partnership interests),
            (N) section 6050L(c) (relating to returns relating to 
        certain dispositions of donated property),
            (O) section 6050N(b) (relating to returns regarding payments 
        of royalties),
            (P) section 6050P(d) (relating to returns relating to the 
        cancellation of indebtedness by certain financial entities),
            (Q) section 6050Q(b) (relating to certain long-term care 
        benefits),
            (R) section 6050R(c) (relating to returns relating to 
        certain purchases of fish),
            (S) section 6051 (relating to receipts for employees),
            (T) section 6052(b) (relating to returns regarding payment 
        of wages in the form of group-term life insurance),
            (U) section 6053(b) or (c) (relating to reports of tips),
            (V) section 6048(b)(1)(B) (relating to foreign trust 
        reporting requirements),
            (W) section 4093(c)(4)(B) (relating to certain purchasers of 
        diesel and aviation fuels),
            (X) section 408(i) (relating to reports with respect to 
        individual retirement plans) to any person other than the 
        Secretary with respect to the amount of payments made to such 
        person,
            (Y) section 6047(d) (relating to reports by plan 
        administrators) to any person other than the Secretary with 
        respect to the amount of payments made to such person,
            (Z) section 6050S(d) (relating to returns relating to 
        qualified tuition and related expenses), or
            (AA) section 264(f)(5)(A)(iv) (relating to reporting with 
        respect to certain life insurance and annuity contracts).

    Such term also includes any form, statement, or schedule required to 
    be furnished to the recipient of any amount from which tax was 
    required to be deducted and withheld under chapter 3 (or from which 
    tax would be required to be so deducted and withheld but for an 
    exemption under this title or any treaty obligation of the United 
    States).

           (3) Specified information reporting requirement

        The term ``specified information reporting requirement'' means--
            (A) the notice required by section 6050K(c)(1) (relating to 
        requirement that transferor notify partnership of exchange),
            (B) any requirement contained in the regulations prescribed 
        under section 6109 that a person--
                (i) include his TIN on any return, statement, or other 
            document (other than an information return or payee 
            statement),
                (ii) furnish his TIN to another person, or
                (iii) include on any return, statement, or other 
            document (other than an information return or payee 
            statement) made with respect to another person the TIN of 
            such person,

            (C) any requirement contained in the regulations prescribed 
        under section 215 that a person--
                (i) furnish his TIN to another person, or
                (ii) include on his return the TIN of another person, 
            and

            (D) any requirement under section 6109(h) that--
                (i) a person include on his return the name, address, 
            and TIN of another person, or
                (ii) a person furnish his TIN to another person.

                      (4) Required filing date

        The term ``required filing date'' means the date prescribed for 
    filing an information return with the Secretary (determined with 
    regard to any extension of time for filing).

(e) Special rule for certain partnership returns

    If any partnership return under section 6031(a) is required under 
section 6011(e) to be filed on magnetic media or in other machine-
readable form, for purposes of this part, each schedule required to be 
included with such return with respect to each partner shall be treated 
as a separate information return.

(Added Pub. L. 99-514, title XV, Sec. 1501(a), Oct. 22, 1986, 100 Stat. 
2734; amended Pub. L. 100-418, title I, Sec. 1941(b)(2)(M), Aug. 23, 
1988, 102 Stat. 1323; Pub. L. 100-647, title I, Secs. 1006(h)(3)(A), 
1015(a), title III, Sec. 3001(b)(1), (2), Nov. 10, 1988, 102 Stat. 3410, 
3568, 3614; Pub. L. 101-239, title VII, Secs. 7711(a), 7811(c)(3), 
7813(a), Dec. 19, 1989, 103 Stat. 2391, 2407, 2412; Pub. L. 101-508, 
title XI, Secs. 11212(e)(1), 11323(b)(2), (c)(2), Nov. 5, 1990, 104 
Stat. 1388-432, 1388-465; Pub. L. 102-486, title XIX, Sec. 1933(b), Oct. 
24, 1992, 106 Stat. 3031; Pub. L. 103-66, title XIII, Sec. 13252(b), 
Aug. 10, 1993, 107 Stat. 532; Pub. L. 103-322, title II, 
Sec. 20415(b)(1), (2), Sept. 13, 1994, 108 Stat. 1833; Pub. L. 104-188, 
title I, Secs. 1116(b)(2)(A), (B), 1455(a), 1615(a)(2)(B), 1702(b)(1), 
(c)(2), 1704(j)(3), 1901(c)(1), Aug. 20, 1996, 110 Stat. 1764, 1817, 
1853, 1868, 1869, 1881, 1908; Pub. L. 104-191, title III, Sec. 323(b), 
Aug. 21, 1996, 110 Stat. 2062; Pub. L. 105-34, title II, Sec. 201(c)(2), 
title XII, Secs. 1213(b), 1223(b), title XVI, Sec. 1602(d)(2)(A), Aug. 
5, 1997, 111 Stat. 805, 1001, 1019, 1094; Pub. L. 105-206, title VI, 
Secs. 6004(a)(3), 6010(o)(4)(B), (C), 6012(b)(5), (d), July 22, 1998, 
112 Stat. 792, 816, 819; Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 319(23)], Dec. 21, 2000, 114 Stat. 2763, 2763A-647.)

                          Codification

    Amendments to subsec. (d)(2) of this section by section 1901(c)(1) 
of Pub. L. 104-188 were executed before amendments by sections 
1116(b)(2)(B) and 1455(a)(2) of Pub. L. 104-188, to reflect the probable 
intent of Congress.


                               Amendments

    2000--Subsec. (d)(1)(B)(xiv) to (xvii). Pub. L. 106-554, 
Sec. 1(a)(7) [title III, Sec. 319(23)(A)], added cls. (xiv) to (xvii) 
and struck out former cls. (xiv) to (xvii) which read as follows:
    ``(xiv) subparagraph (A) or (C) of subsection (c)(4) of section 4093 
(relating to information reporting with respect to tax on diesel and 
aviation fuels),
    ``(xv) section 4101(d) (relating to information reporting with 
respect to fuels taxes),
    ``(xvi) subparagraph (C) of section 338(h)(10) (relating to 
information required to be furnished to the Secretary in case of 
elective recognition of gain or loss); or
    ``(xvii) section 264(f)(5)(A)(iv) (relating to reporting with 
respect to certain life insurance and annuity contracts).''
    Subsec. (d)(2)(AA). Pub. L. 106-554, Sec. 1(a)(7) [title III, 
Sec. 319(23)(B)], made a technical amendment to directory language of 
Pub. L. 105-206, Sec. 6010(o)(4)(C). See 1998 Amendment note below.
    1998--Subsec. (c). Pub. L. 105-206, Sec. 6012(d), inserted before 
period at end ``(more than 100 information returns in the case of a 
partnership having more than 100 partners)''.
    Subsec. (d)(1)(A). Pub. L. 105-206, Sec. 6012(b)(5), made a 
technical amendment to directory language of Pub. L. 105-34, 
Sec. 1213(b). See 1997 Amendment note below.
    Subsec. (d)(1)(B)(x) to (xiv). Pub. L. 105-206, Sec. 6004(a)(3), 
made a technical amendment to directory language of Pub. L. 105-34, 
Sec. 201(c)(2)(A). See 1997 Amendment note below.
    Subsec. (d)(1)(B)(xv). Pub. L. 105-206, Sec. 6010(o)(4)(B), struck 
out ``or'' at end.
    Pub. L. 105-206, Sec. 6004(a)(3), made a technical amendment to 
directory language of Pub. L. 105-34, Sec. 201(c)(2)(A). See 1997 
Amendment note below.
    Subsec. (d)(1)(B)(xvi). Pub. L. 105-206, Sec. 6010(o)(4)(B), which 
directed the substitution of ``; or'' for period at end, was executed by 
making the substitution for ``, and'' at end, to reflect the probable 
intent of Congress.
    Pub. L. 105-206, Sec. 6004(a)(3), made a technical amendment to 
directory language of Pub. L. 105-34, Sec. 201(c)(2)(A). See 1997 
Amendment note below.
    Subsec. (d)(1)(B)(xvii). Pub. L. 105-206, Sec. 6010(o)(4)(B), added 
cl. (xvii).
    Subsec. (d)(2)(AA). Pub. L. 105-206, Sec. 6010(o)(4)(C), as amended 
by Pub. L. 106-554, Sec. 1(a)(7)[title III, Sec. 319(23)(B)], added 
subpar. (AA).
    1997--Subsec. (d)(1)(A)(ix). Pub. L. 105-34, Sec. 1213(b), as 
amended by Pub. L. 105-206, Sec. 6012(b)(5), added cl. (ix).
    Subsec. (d)(1)(B)(x) to (xvi). Pub. L. 105-34, Sec. 201(c)(2)(A), as 
amended by Pub. L. 105-206, Sec. 6004(a)(3), added cl. (x) and 
redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively.
    Subsec. (d)(2)(R) to (Y). Pub. L. 105-34, Sec. 1602(d)(2)(A), added 
subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read 
as follows:
    ``(R) section 6051 (relating to receipts for employees),
    ``(S) section 6050R(c) (relating to returns relating to certain 
purchases of fish),
    ``(T) section 6052(b) (relating to returns regarding payment of 
wages in the form of group-term life insurance),
    ``(U) section 6053(b) or (c) (relating to reports of tips),
    ``(U) section 4093(c)(4)(B) (relating to certain purchasers of 
diesel and aviation fuels),
    ``(V) section 6048(b)(1)(B) (relating to foreign trust reporting 
requirements),
    ``(W) section 408(i) (relating to reports with respect to individual 
retirement plans) to any person other than the Secretary with respect to 
the amount of payments made to such person, or
    ``(X) section 6047(d) (relating to reports by plan administrators) 
to any person other than the Secretary with respect to the amount of 
payments made to such person.''
    Subsec. (d)(2)(Z). Pub. L. 105-34, Sec. 201(c)(2)(B), added subpar. 
(Z).
    Subsec. (e). Pub. L. 105-34, Sec. 1223(b), added subsec. (e).
    1996--Subsec. (d)(1)(A)(viii). Pub. L. 104-188, Sec. 1116(b)(2)(A), 
added cl. (viii).
    Subsec. (d)(1)(B)(ix), (x). Pub. L. 104-191, Sec. 323(b)(1), added 
cl. (ix) and redesignated former cl. (ix) as (x). Former cl. (x) 
redesignated (xi).
    Subsec. (d)(1)(B)(xi). Pub. L. 104-191, Sec. 323(b)(1), redesignated 
cl. (x) as (xi). Former cl. (xi) redesignated (xii).
    Pub. L. 104-188, Sec. 1702(b)(1), made technical amendment to 
directory language of Pub. L. 101-508, Sec. 11212(e)(1). See 1990 
Amendment note below.
    Subsec. (d)(1)(B)(xii). Pub. L. 104-191, Sec. 323(b)(1), 
redesignated cl. (xi) as (xii). Former cl. (xii) redesignated (xiii).
    Pub. L. 104-188, Sec. 1702(c)(2)(A), struck out ``or'' at end.
    Pub. L. 104-188, Sec. 1702(b)(1), made technical amendment to 
directory language of Pub. L. 101-508, Sec. 11212(e)(1). See 1990 
Amendment note below.
    Subsec. (d)(1)(B)(xiii). Pub. L. 104-191, Sec. 323(b)(1), 
redesignated cl. (xii) as (xiii). Former cl. (xiii) redesignated (xiv).
    Pub. L. 104-188, Sec. 1702(c)(2)(B), substituted ``, or'' for period 
at end.
    Subsec. (d)(1)(B)(xiv), (xv). Pub. L. 104-191, Sec. 323(b)(1), 
redesignated cls. (xiii) and (xiv) as (xiv) and (xv), respectively.
    Subsec. (d)(1)(C). Pub. L. 104-188, Sec. 1455(a)(1), which directed 
the amendment of par. (1) by inserting a new subpar. (C) after subpar. 
(B), was executed by making the insertion after subpar. (B)(xv), to 
reflect the probable intent of Congress.
    Subsec. (d)(2)(Q). Pub. L. 104-191, Sec. 323(b)(2), added subpar. 
(Q). Former subpar. (Q) redesignated (R).
    Subsec. (d)(2)(R). Pub. L. 104-191, Sec. 323(b)(2), redesignated 
subpar. (Q) as (R). Former subpar. (R) redesignated (S).
    Pub. L. 104-188, Sec. 1116(b)(2)(B), added subpar. (R). Former 
subpar. (R) redesignated (S).
    Subsec. (d)(2)(S). Pub. L. 104-191, Sec. 323(b)(2), redesignated 
subpar. (R) as (S). Former subpar. (S) redesignated (T).
    Pub. L. 104-188, Sec. 1116(b)(2)(B), redesignated subpar. (R) as 
(S). Former subpar. (S) redesignated (T). See Codification note above.
    Pub. L. 104-188, Sec. 1901(c)(1), struck out ``or'' at end. See 
Codification note above.
    Subsec. (d)(2)(T). Pub. L. 104-191, Sec. 323(b)(2), redesignated 
subpar. (S) as (T). Former subpar. (T) redesignated (U).
    Pub. L. 104-188, Sec. 1116(b)(2)(B), redesignated subpar. (S) as 
(T). Former subpar. (T) redesignated (U). See Codification note above.
    Pub. L. 104-188, Sec. 1901(c)(1), substituted ``, or'' for period at 
end. See Codification note above.
    Subsec. (d)(2)(U). Pub. L. 104-191, Sec. 323(d)(1), redesignated 
subpar. (T), relating to section 6053(b) or (c), as (U).
    Pub. L. 104-188, Sec. 1455(a)(2), struck out ``or'' at end. See 
Codification note above.
    Pub. L. 104-188, Sec. 1116(b)(2)(B), redesignated subpar. (T) as 
(U). Former subpar. (U) redesignated (V). See Codification note above.
    Pub. L. 104-188, Sec. 1901(c)(1), added subpar. (U). See 
Codification note above.
    Subsec. (d)(2)(V). Pub. L. 104-188, Sec. 1455(a)(2), substituted a 
comma for period at end.
    Pub. L. 104-188, Sec. 1116(b)(2)(B), redesignated subpar. (U) as 
(V).
    Subsec. (d)(2)(W), (X). Pub. L. 104-188, Sec. 1455(a)(2), added 
subpars. (W) and (X).
    Subsec. (d)(3)(C). Pub. L. 104-188, Sec. 1615(a)(2)(B), inserted 
``and'' at end.
    Subsec. (d)(3)(D). Pub. L. 104-188, Sec. 1615(a)(2)(B), redesignated 
subpar. (E) as (D) and struck out former subpar. (D) which read as 
follows: ``the requirement of section 6109(e) that a person include the 
TIN of any dependent on his return, and''.
    Subsec. (d)(3)(E). Pub. L. 104-188, Sec. 1615(a)(2)(B), redesignated 
subpar. (E) as (D).
    Pub. L. 104-188, Sec. 1704(j)(3), substituted ``section 6109(h)'' 
for ``section 6109(f)'' in introductory provisions.
    1994--Subsec. (d)(1)(B)(iv). Pub. L. 103-322, Sec. 20415(b)(1), 
amended cl. (iv) generally. Prior to amendment, cl. (iv) read as 
follows: ``section 6050I(a) (relating to cash received in trade or 
business),''.
    Subsec. (d)(2)(K). Pub. L. 103-322, Sec. 20415(b)(2), amended 
subpar. (K) generally. Prior to amendment, subpar. (K) read as follows: 
``section 6050I(e) (relating to returns relating to cash received in 
trade or business),''.
    1993--Subsec. (d)(1)(B)(viii) to (xiv). Pub. L. 103-66, 
Sec. 13252(b)(1), which directed amendment of subsec. (d)(1)(B) by 
adding a new cl. (viii) after cl. (vii) and redesignating the following 
cls. accordingly, was executed by adding cl. (viii) and redesignating 
former cls. (viii), (ix), (x), (xi), (xii) (relating to section 
4101(d)), and (xii) (relating to subpar. (C) of section 338(h)(10)) as 
(ix), (x), (xi), (xii), (xiii), and (xiv), respectively, to reflect the 
probable intent of Congress.
    Subsec. (d)(2)(P) to (T). Pub. L. 103-66, Sec. 13252(b)(2), added 
subpar. (P) and redesignated former subpars. (P) through (S) as (Q) 
through (T), respectively.
    1992--Subsec. (d)(3)(E). Pub. L. 102-486 added subpar. (E).
    1990--Subsec. (d)(1)(B)(x). Pub. L. 101-508, Sec. 11323(b)(2), 
substituted ``subsection (b) or (e) of section 1060'' for ``section 
1060(b)''.
    Subsec. (d)(1)(B)(xi). Pub. L. 101-508, Sec. 11212(e)(1), as amended 
by Pub. L. 104-188, Sec. 1702(b)(1), struck out ``, or subsection (e),'' 
after ``(c)(4)''.
    Subsec. (d)(1)(B)(xii). Pub. L. 101-508, Sec. 11323(c)(2), added cl. 
(xii) relating to subpar. (C) of section 338(h)(10).
    Pub. L. 101-508, Sec. 11212(e)(1), as amended by Pub. L. 104-188, 
Sec. 1702(b)(1), added cl. (xii) relating to section 4101(d).
    1989--Pub. L. 101-239, Sec. 7711(a), amended section generally, 
substituting subsecs. (a) to (d) for former subsec. (a) relating to 
reasonable cause waivers, subsec. (b) relating to payment of penalty, 
subsec. (c) relating to special rules for failure to file interest and 
dividend returns or statements, and subsec. (d) relating to definitions.
    Subsec. (d)(1)(B)(viii) to (xi). Pub. L. 101-239, Sec. 7811(c)(3), 
amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) 
to (xi) read as follows:
    ``(viii) section 6052(a) (relating to reporting payment of wages in 
the form of group-term life insurance),
    ``(ix) section 6053(c)(1) (relating to reporting with respect to 
certain tips), or
    ``(xi) section 1060(b) (relating to reporting requirements of 
transferors and transferees in certain asset acquisitions).
    ``(xi) subparagraph (A) or (C) of subsection (c)(4), or subsection 
(d), of section 4093 (relating to information reporting with respect to 
tax on diesel and aviation fuels).''
    Subsec. (d)(2). Pub. L. 101-239, Sec. 7813(a), struck out ``or'' 
after ``insurance),'' in subpar. (Q), substituted ``tips), or'' for 
``tips).'' in subpar. (R), and redesignated subpar. (U) as (S).
    1988--Subsec. (d)(1)(B). Pub. L. 100-647, Sec. 3001(b)(1), which 
directed that ``or'' be struck out at end of cl. (ix), ``, or'' be 
substituted for period at end of cl. (x), and cl. (xi) relating to 
section 4093 be added, was executed by striking out ``or'' at end of cl. 
(ix) and adding cl. (xi) in view of intervening amendments by section 
1941(b)(2)(M)(i) of Pub. L. 100-418, and by section 1006(h)(3)(A) of 
Pub. L. 100-647.
    Pub. L. 100-647, Sec. 1006(h)(3)(A), struck out ``or'' at end of cl. 
(ix), substituted ``, or'' for period at end of cl. (x), and added cl. 
(xi) relating to section 1060.
    Pub. L. 100-418, Sec. 1941(b)(2)(M)(i), redesignated cls. (ii) to 
(x) as (i) to (ix) and struck out former cl. (i) which read as follows: 
``section 4997(a) (relating to information with respect to windfall 
profit tax on crude oil),''.
    Subsec. (d)(2). Pub. L. 100-647, Sec. 3001(b)(2), which directed 
that ``or'' be struck out at end of subpar. (S), ``, or'' be substituted 
for period at end of subpar. (T), and subpar. (U) be added, was executed 
by adding subpar. (U) in view of intervening amendment by section 
1941(b)(2)(M)(ii) of Pub. L. 100-418.
    Pub. L. 100-418, Sec. 1941(b)(2)(M)(ii), redesignated subpars. (B) 
to (J) as (A) to (I), respectively, and struck out former subpar. (A) 
which read as follows: ``section 4997(a) (relating to records and 
information; regulations),'' and redesignated subpars. (L) to (T) as (J) 
to (R), respectively, and struck out former subpar. (K) which read as 
follows: ``section 6050C (relating to information regarding windfall 
profit tax on domestic crude oil),''.
    Subsec. (d)(2)(B). Pub. L. 100-647, Sec. 1015(a), substituted 
``6031(b) or (c)'' for ``6031(b)''.


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-206 effective, except as otherwise 
provided, as if included in the provisions of the Taxpayer Relief Act of 
1997, Pub. L. 105-34, to which such amendment relates, see section 6024 
of Pub. L. 105-206, set out as a note under section 1 of this title.


                    Effective Date of 1997 Amendment

    Amendment by section 201(c)(2) of Pub. L. 105-34 applicable to 
expenses paid after Dec. 31, 1997 (in taxable years ending after such 
date), for education furnished in academic periods beginning after such 
date, see section 201(f) of Pub. L. 105-34, set out as an Effective Date 
note under section 25A of this title.
    Amendment by section 1213(b) of Pub. L. 105-34 applicable to leases 
entered into after Aug. 5, 1997, see section 1213(e) of Pub. L. 105-34, 
set out as an Effective Date note under section 110 of this title.
    Amendment by section 1223(b) of Pub. L. 105-34 applicable to 
partnership taxable years beginning after Dec. 31, 1997, see section 
1226 of Pub. L. 105-34, as amended, set out as a note under section 6011 
of this title.
    Amendment by section 1602(d)(2)(A) 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 Pub. L. 104-191 applicable to benefits paid after Dec. 
31, 1996, see section 323(d) of Pub. L. 104-191, set out as an Effective 
Date note under section 6050Q of this title.
    Amendment by section 1116(b)(2)(A), (B) of Pub. L. 104-188 
applicable to payments made after Dec. 31, 1997, see section 1116(b)(3) 
of Pub. L. 104-188, set out as an Effective Date note under section 
6050R of this title.
    Amendment by section 1455(a) 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.
    Amendment by section 1615(a)(2)(B) of Pub. L. 104-188 applicable 
with respect to returns the due date for which, without regard to 
extensions, is on or after the 30th day after Aug. 20, 1996, with 
special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104-188, 
set out as a note under section 21 of this title.
    Amendment by section 1702(b)(1), (c)(2) of Pub. L. 104-188 
effective, except as otherwise expressly provided, as if included in the 
provision of the Revenue Reconciliation Act of 1990, Pub. L. 101-508, 
title XI, to which such amendment relates, see section 1702(i) of Pub. 
L. 104-188, set out as a note under section 38 of this title.
    Amendment by section 1901(c)(1) of Pub. L. 104-188, to the extent 
related to section 6048(a) of this title, applicable to reportable 
events (as defined in such section) occurring after Aug. 20, 1996, to 
the extent related to section 6048(b) of this title, applicable to 
taxable years of United States persons beginning after Dec. 31, 1995, 
and to the extent related to section 6048(c) of this title, applicable 
to distributions received after Aug. 20, 1996, see section 1901(d) of 
Pub. L. 104-188, set out as a note under section 6048 of this title.


                    Effective Date of 1994 Amendment

    Amendment by Pub. L. 103-322 effective on 60th day after date on 
which temporary regulations are prescribed under Pub. L. 103-322, 
Sec. 20415(c), see section 20415(d) of Pub. L. 103-322, set out as a 
note under section 6050I of this title.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 applicable, except as otherwise 
provided, to discharges of indebtedness after Dec. 31, 1993, see section 
13252(d) of Pub. L. 103-66, set out as an Effective Date note under 
section 6050P of this title.


                    Effective Date of 1992 Amendment

    Amendment by Pub. L. 102-486 applicable to taxable years beginning 
after Dec. 31, 1992, see section 1933(c) of Pub. L. 102-486, set out as 
a note under section 6109 of this title.


                    Effective Date of 1990 Amendment

    Amendment by section 11212(e)(1) of Pub. L. 101-508 effective Dec. 
1, 1990, see section 11212(f)(2) of Pub. L. 101-508, set out as a note 
under section 4081 of this title.
    Amendment by section 11323(b)(2), (c)(2) of Pub. L. 101-508 
applicable to acquisitions after Oct. 9, 1990, but not applicable to any 
acquisition pursuant to a written binding contract in effect on Oct. 9, 
1990, and at all times thereafter before such acquisition, see section 
11323(d) of Pub. L. 101-508, set out as a note under section 338 of this 
title.


                    Effective Date of 1989 Amendment

    Amendment by section 7711(a) of Pub. L. 101-239 applicable to 
returns and statements the due date for which (determined without regard 
to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 
101-239, set out as a note under section 6721 of this title.
    Amendment by sections 7811(c)(3) and 7813(a) of Pub. L. 101-239 
effective, except as otherwise provided, as if included in the provision 
of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, 
to which such amendment relates, see section 7817 of Pub. L. 101-239, 
set out as a note under section 1 of this title.


                    Effective Date of 1988 Amendments

    Amendment by sections 1006(h)(3)(A) and 1015(a) 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 3001(b)(1), (2) of Pub. L. 100-647 effective 
Jan. 1, 1989, see section 3001(c) of Pub. L. 100-647, set out as a note 
under section 4093 of this title.
    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 
100-418, set out as a note under section 164 of this title.


                             Effective Date

    Section 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 a note under section 6721 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 904, 6652, 6693, 6721, 7434 
of this title.
