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The law › Title 26, Internal Revenue Code › Chapter 61

26 U.S.C. 6041: Information at source

Created in 1962 by Public Law 87-834. Changed by 12 later laws. 1 new law this Congress changed it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (a), (d), (h)

How it got here

2011

  • Pub. L. 112–9, §2(b), struck out "amounts in consideration for property," after "salaries, wages,", "gross proceeds," after "emoluments, or other", and "gross proceeds," after "setting forth the amount of such". (Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011) Law text · (a)
  • Pub. L. 112–9, §3(a), struck out subsec. (h) which related to treatment of rental property expense payments. (Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011) Law text · (h)
  • Pub. L. 112–9, §2(a), struck out subsecs. (i) and (j) which read as follows: (Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011) Law text · (i), (j)

2010

  • Pub. L. 111–148, §9006(b), inserted "amounts in consideration for property," after "salaries, wages,", "gross proceeds," after "emoluments, or other", and "gross proceeds," after "setting forth the amount of such". (Patient Protection and Affordable Care Act) Law text · (a)
  • Pub. L. 111–240 added subsec. (h). Former subsec. (h) redesignated (i). (Small Business Jobs Act of 2010) Law text · (h)
  • Pub. L. 111–148, §9006(a), added subsec. (h). (Patient Protection and Affordable Care Act) Law text · (h)
  • Pub. L. 111–240 redesignated subsec. (h) as (i). Former subsec. (i) redesignated (j). (Small Business Jobs Act of 2010) Law text · (i)
  • Pub. L. 111–148, §9006(a), added subsec. (i). (Patient Protection and Affordable Care Act) Law text · (i)
  • Pub. L. 111–240 redesignated subsec. (i) as (j). (Small Business Jobs Act of 2010) Law text · (j)

2004

  • Pub. L. 108–357 added subsec. (g). (American Jobs Creation Act of 2004) Law text · (g)

2003

  • Pub. L. 108–173 added subsec. (f). (Medicare Prescription Drug, Improvement, and Modernization Act of 2003) Law text · (f)

1996

  • Pub. L. 104–168 substituted "name, address, and phone number of the information contact" for "name and address". (Taxpayer Bill of Rights 2) Law text · (d)

1986

  • Pub. L. 99–514, §1523(b)(2), substituted "6049(a), or 6050N(a)" for "or 6049(a)". · (a)
  • Pub. L. 99–514, §1501(c)(1), in amending subsec. (d) generally, substituted "information is required" for "information is furnished" in heading and, in text, substituted references to persons required to make returns for former references to persons making returns. · (d)

1984

  • Pub. L. 98–369 inserted "6047(e),". · (a)

1982

  • Pub. L. 97–248 substituted "6049(a)" for "6049(a)(1)", and "or 6045" for "6045, 6049(a)(2), or 6049(a)(3)". · (a)

1981

  • Pub. L. 97–34 added subsec. (d) and redesignated former subsec. (d) as (e). · (d), (e)

1978

  • Pub. L. 95–600 added subsec. (d) and redesignated subsec. (d) as (c). · (c), (d)

1976

  • Pub. L. 94–455 struck out "or his delegate" after "Secretary". · (a), (b)

1962

  • Pub. L. 87–834, §19(f)(1), substituted "(other than payments to which section 6042(a)(1), 6044(a)(1), or 6049(a)(1) applies, and other than payments with respect to which a statement is required under the authority of section 6042(a)(2), 6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3))" fo… · (a)
  • Pub. L. 87–834, §19(f)(2), repealed subsec. (c) which related to returns of payments of interest by corporations. · (c)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.