26 U.S.C. 6045: Returns of brokers

2021

• Pub. L. 117–58, §80603(a)(2), substituted "any person who (for consideration)" for "any other person who (for a consideration)" and ", and" for period at end. (Infrastructure Investment and Jobs Act) Law text · (c)
• Pub. L. 117–58, §80603(a)(1), (3), added subpar. (D). (Infrastructure Investment and Jobs Act) Law text · (c)
• Pub. L. 117–58, §80603(b)(1)(A), added cl. (iv) and redesignated former cl. (iv) as (v). (Infrastructure Investment and Jobs Act) Law text · (g), (v)
• Pub. L. 117–58, §80603(b)(1)(C), added cl. (iii) and redesignated former cl. (iii) as (iv). (Infrastructure Investment and Jobs Act) Law text · (g), (iv)
• Pub. L. 117–58, §80603(b)(1)(B), added subpar. (D). (Infrastructure Investment and Jobs Act) Law text · (g)

2015

• Pub. L. 114–113 added cl. (iii). (Consolidated Appropriations Act, 2016) Law text · (g)

2014

• Pub. L. 113–295 added par. (6). Law text · (g)

2008

• Pub. L. 110–343, §403(a)(3)(A), (C), in concluding provisions, substituted "February 15" for "January 31" and inserted at end "In the case of a consolidated reporting statement (as defined in regulations) with respect to any customer, any statement which would otherwise be required to … (Emergency Economic Stabilization Act of 2008) Law text · (b)
• Pub. L. 110–343, §403(a)(3)(B), in concluding provisions, struck out "at such time and" before "in the manner" and inserted "The written statement required under the preceding sentence shall be furnished on or before February 15 of the year following the calendar year in which the paym… (Emergency Economic Stabilization Act of 2008) Law text · (d)
• Pub. L. 110–343, §403(a)(1), (2), added subsecs. (g) and (h). (Emergency Economic Stabilization Act of 2008) Law text · (g), (h)

2005

• Pub. L. 109–135 adjusted the margin of the third sentence to include it in concluding provisions with the second sentence. (Gulf Opportunity Zone Act of 2005) Law text · (e)

1997

• Pub. L. 105–34, §312(c), added par. (5). (Taxpayer Relief Act of 1997) Law text · (e)
• Pub. L. 105–34, §1021(a), added subsec. (f). (Taxpayer Relief Act of 1997) 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 · (b)
• Pub. L. 104–188 inserted at end "Nothing in this paragraph shall be construed to prohibit the real estate reporting person from taking into account its cost of complying with such requirement in establishing its charge (other than a separate charge for complying with such requiremen… (Small Business Job Protection Act of 1996) Law text · (e)

1992

• Pub. L. 102–486 substituted heading for one which read: "Whether seller's financing was federally-subsidized" and amended text generally. Prior to amendment, text read as follows: "In the case of a real estate transaction involving a residence, the real estate reporting person shall… · (e)

1990

• Pub. L. 101–508 substituted "reporting person" for "broker". · (e)

1989

• Pub. L. 101–239 redesignated par. (3), relating to whether seller's financing was federally-subsidized indebtedness, as (4). · (e), (4)

1988

• Pub. L. 100–647, §1015(e)(1)(A), inserted at end "A person shall not be treated as a broker with respect to activities consisting of managing a farm on behalf of another person." · (c)
• Pub. L. 100–647, §1015(e)(3)(A), substituted "real estate reporting person" for "real estate broker". · (e)
• Pub. L. 100–647, §1015(e)(3), substituted "estate reporting person" for "estate broker" in par. (2) heading and two places in text. · (e)
• Pub. L. 100–647, §4005(g)(3), added par. (3) relating to whether seller's financing was federally-subsidized indebtedness. · (e)
• Pub. L. 100–647, §1015(e)(2)(A), added par. (3) relating to prohibition of separate charge for filing return. · (e)

1986

• Pub. L. 99–514, §1501(c)(4), in amending subsec. (c) generally, substituted references to persons required to make a return for former references to persons making a return. · (b)
• Pub. L. 99–514, §1521(a), added subsec. (e). · (e)

1984

• Pub. L. 98–369, §714(e)(1), added par. (4). · (c)
• Pub. L. 98–369, §150(a), added subsec. (d). · (d)

1982

• Pub. L. 97–248 designated existing provisions as subsec. (a), substituted "the name and address of each customer, with such details regarding gross proceeds" for "the names of customers for whom such person has transacted any business, with such details regarding the profits and losses" after "may …

1976

• Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.