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

26 U.S.C. 6041A: Returns regarding payments of remuneration for services and direct sales

Created in 1982 by Public Law 97-248. Changed by 2 later laws. 1 new law this Congress changed it.

How it got hereLaws that created or changed it, newest first

1997Taxpayer Relief Act of 1997

1996Taxpayer Bill of Rights 2

1982Pub. L. 97-248created it

26 U.S.C. 6041AReturns regarding payments of remuneration for services and direct sales

(a)Returns regarding remuneration for serviceschanged

(b)Direct sales of $5,000 or more

(c)Certain services not included

(d)Applications to governmental units

(e)Statements to be furnished to persons with respect to whom information is required to be furnishedadded to

(f)Recipient to furnish name, address, and identification number; inclusion on return

This CongressBills that change it or would

H.R. 1An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.law

past change
enacted this Congress
proposed

This Congress

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

How it got here

1997

Pub. L. 105–34 added par. (3). (Taxpayer Relief Act of 1997) Law text · (d)

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 · (e)

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.