26 U.S.C. 6011: General requirement of return, statement, or list

2019

• Pub. L. 116–25, §2301(a), substituted "the applicable number of" for "250". (Taxpayer First Act) Law text · (e)
• Pub. L. 116–25, §2301(c), added subpar. (D). (Taxpayer First Act) Law text · (e)
• Pub. L. 116–25, §2301(b), added par. (5) and struck out former par. (5) which related to special rules for partnerships regarding filing on magnetic media. (Taxpayer First Act) Law text · (e)
• Pub. L. 116–94 added par. (6) related to application of numerical limitation to returns relating to deferred compensation plans. (Further Consolidated Appropriations Act, 2020) Law text · (e)
• Pub. L. 116–25, §2301(b), added par. (6) related to partnerships required to file on magnetic media. (Taxpayer First Act) Law text · (e)
• Pub. L. 116–25, §3101(b)(2), added subsec. (h) and redesignated former subsec. (h) as (i). (Taxpayer First Act) Law text · (h), (i)

2018

• Pub. L. 115–141, §301(a)(2), struck out concluding provisions which read as follows: "Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media." (Consolidated Appropriations Act, 2018) Law text · (e)
• Pub. L. 115–141, §301(a)(1), added par. (5). (Consolidated Appropriations Act, 2018) Law text · (e)

2014

• Pub. L. 113–295 substituted "shall require that" for "shall require than" in introductory provisions. Law text · (e)

2010

• Pub. L. 111–147 added par. (4). (Hiring Incentives to Restore Employment Act) Law text · (e)

2009

• Pub. L. 111–92, §17(b), substituted "Except as provided in paragraph (3), the Secretary may not" for "The Secretary may not" in second sentence. (Worker, Homeownership, and Business Assistance Act of 2009) Law text · (e)
• Pub. L. 111–92, §17(a), added par. (3). (Worker, Homeownership, and Business Assistance Act of 2009) Law text · (e)

2007

• Pub. L. 110–172, §11(g)(19)(B), struck out "and FSC's" after "former DISCS" in heading. (Tax Technical Corrections Act of 2007) Law text · (c)
• Pub. L. 110–172, §11(g)(19)(A), in introductory provisions, substituted ", former DISC, or former FSC (as defined in section 922 as in effect before its repeal by the FSC Repeal and Extraterritorial Income Exclusion Act of 2000)" for "or former DISC or a FSC or former FSC". (Tax Technical Corrections Act of 2007) Law text · (c)

2006

• Pub. L. 109–222 added subsec. (g) and redesignated former subsec. (g) as (h). (Tax Increase Prevention and Reconciliation Act of 2005) Law text · (g), (h)

1998

• Pub. L. 105–206 added subsec. (f) and redesignated former subsec. (f) as (g). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (f), (g)

1997

• Pub. L. 105–34 inserted at end "Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media." (Taxpayer Relief Act of 1997) Law text · (e)

1989

• Pub. L. 101–239 substituted "magnetic media" for "magnetic tape" in heading and amended text generally, revising the content and structure of pars. (1) and (2). · (e)

1988

• Pub. L. 100–647 substituted "or with respect to the collection thereof" for "or for the collection thereof". · (a)

1986

• Pub. L. 99–514 substituted "subparts B and C" for "sections 6012 to 6019, inclusive". · (f)

1984

• Pub. L. 98–369 inserted "and FSC's and former FSC's" in heading and "or a FSC or former FSC" in par. (1). · (c)

1983

• Pub. L. 98–67 amended subsec. (e) generally, designating existing provisions as par. (1) and adding par. (2). · (e)

1982

• Pub. L. 97–248 added subsec. (e) and redesignated former subsec. (e) as (f). · (e), (f)

1978

• Pub. L. 95–615 added subsec. (d) and redesignated former subsec. (d) as (e). · (d), (e)

1976

• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (a), (b)
• Pub. L. 94–455, §§1904(b)(10)(A)(ii), 1906(b)(13)(A), redesignated subsec. (e) as (c) and struck out "or his delegate" after "Secretary" wherever appearing. · (c)
• Pub. L. 94–455, §1904(b)(10)(A)(ii), redesignated subsec. (f) as (d). Former subsec. (d), which related to interest equalization tax returns, was struck out. · (d)
• Pub. L. 94–455, §1904(b)(10)(A)(ii), redesignated subsecs. (e) and (f) as (c) and (d), respectively. · (e), (f)

1971

• Pub. L. 92–178 added subsec. (e) and redesignated former subsec. (e) as (f). · (e), (f)

1969

• Pub. L. 91–128, §4(f), inserted provisions excepting dispositions made under circumstances entitling the person to a credit under the provisions of section 4919 from the requirement that persons incurring liability for the tax imposed by section 4911 of this title, if he disposes… · (d)
• Pub. L. 91–128, §4(g), eased recordkeeping requirements by providing that nonparticipating be subject to the recordkeeping and reporting requirements prescribed by the Secretary or his delegate only insofar as they engage in sales or acquisitions in which the nonparticipating firm h… · (d)

1967

• Pub. L. 90–59 designated existing provisions as subpar. (A), substituted a copy of any return made during a quarter under subpar. (B) for a certificate of American ownership complying with section 4918(e) or a summary statement establishing exemption together with reasons for person… · (d)

1965

• Pub. L. 89–44 repealed subsec. (c) which related to return of retailers excise taxes by suppliers. · (c)

1964

• Pub. L. 88–563 added subsec. (d) and redesignated former subsec. (d) as (e). · (d), (e)

1958

• Pub. L. 85–859 added subsec. (c) and redesignated former subsec. (c) as (d). · (c), (d)