WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 68

26 U.S.C. 6724: Waiver; definitions and special rules

Created in 1986 by Public Law 99-514. Changed by 29 later laws. 1 new law this Congress changed it.

1 part of federal rules cite it as their authority, written by Alcohol and Tobacco Tax and Trade Bureau, 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 (d)

How it got here

2022

  • Pub. L. 117–328, §334(d)(2)(A), added cl. (xxviii). (Consolidated Appropriations Act, 2023) Law text · (d)
  • Pub. L. 117–328, §334(d)(2)(B), redesignated subpar. (JJ) relating to section 6050Y as subpar. (KK) and added subpar. (LL). (Consolidated Appropriations Act, 2023) Law text · (d)
  • Pub. L. 117–328, §323(c), added subsec. (g). (Consolidated Appropriations Act, 2023) Law text · (g)

2021

  • Pub. L. 117–58 struck out "or" at end of cl. (xxv) and "and" at end of cl. (xxvi). (Infrastructure Investment and Jobs Act) Law text · (d), (xxvi)
  • Pub. L. 117–58 added cl. (xxvii). (Infrastructure Investment and Jobs Act) Law text · (d)

2019

  • Pub. L. 116–25 substituted "the applicable number (determined under section 6011(e)(5) with respect to the calendar year to which such returns relate) of information returns" for "250 information returns (more than 100 information returns in the case of a partnership having more than 1… (Taxpayer First Act) Law text · (c)

2018

  • Pub. L. 115–141, §401(a)(317), realigned margin of concluding provisions. (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §401(a)(315), struck out "or" after "contracts),". (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §401(a)(316), struck out "and" after "arrangements),". (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §401(a)(318), substituted "acquisitions)," for "acquisitions)." (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §401(a)(319), substituted "(h)(2) (relating" for "(h)(2) relating". (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §401(a)(320), inserted comma at end. (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §206(o), which directed amendment of par. (2) by striking "or" at the end of subpar. (HH), by striking the period at the end of subpar. (II) and inserting ", or", and by inserting after subpar. (II) a new subpar. (JJ), was executed by adding subpar. (JJ), relati… (Consolidated Appropriations Act, 2018) Law text · (d)

2017

  • Pub. L. 115–97, §13520(c)(1)(A), added cl. (xxvi). Amendment directing substitution of "or" for "and" at end of cl. (xxv) was executed by inserting "or" to reflect the probable intent of Congress because "and" did not appear. Law text · (d)
  • Pub. L. 115–97, §13520(c)(1)(B), added subpar. (JJ) relating to section 6050Y. Law text · (d)
  • Pub. L. 115–97, §11051(b)(2)(C), redesignated subpar. (D) as (C) and struck out former subpar. (C) which read as follows: "any requirement contained in the regulations prescribed under section 215 that a person— Law text · (d), (D)

2015

  • Pub. L. 114–41, §2004(b)(2)(A), which directed amendment of subsec. (d)(1) by "adding at the end" subpar. (D), was executed by adding subpar. (D) after subpar. (C) to reflect the probable intent of Congress. (Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) Law text · (d)
  • Pub. L. 114–41, §2004(b)(2)(B), which directed amendment of subsec. (d)(2) by "adding at the end" subpar. (II), was executed by adding subpar. (II) after subpar. (HH) to reflect the probable intent of Congress. (Surface Transportation and Veterans Health Care Choice Improvement Act of 2015) Law text · (d)
  • Pub. L. 114–27 added subsec. (f). (Trade Preferences Extension Act of 2015) Law text · (f)

2014

  • Pub. L. 113–295 substituted "section 6050W(f)" for "section 6050W(c)". Law text · (d)

2010

  • Pub. L. 111–147, §522(b), inserted before period at end "or with respect to a return described in section 6011(e)(4)". (Hiring Incentives to Restore Employment Act) Law text · (c)
  • Pub. L. 111–147, §501(c)(6), inserted "under chapter 4 or" after "filed with the Secretary" in concluding provisions. (Hiring Incentives to Restore Employment Act) Law text · (d)
  • Pub. L. 111–148, §1502(b)(1), added cl. (xxiv). (Patient Protection and Affordable Care Act) Law text · (d)
  • Pub. L. 111–148, §10108(j)(3)(E), substituted "certain" for "large". (Patient Protection and Affordable Care Act) Law text · (d)
  • Pub. L. 111–148, §1514(b)(1), added cl. (xxv). (Patient Protection and Affordable Care Act) Law text · (d)
  • Pub. L. 111–147, §501(c)(7), inserted "or 4" after "chapter 3" in concluding provisions. (Hiring Incentives to Restore Employment Act) Law text · (d)
  • Pub. L. 111–148, §1502(b)(2), added subpar. (GG). (Patient Protection and Affordable Care Act) Law text · (d)
  • Pub. L. 111–148, §10108(j)(3)(F), substituted "certain" for "large". (Patient Protection and Affordable Care Act) Law text · (d)
  • Pub. L. 111–148, §1514(b)(2), added subpar. (HH). (Patient Protection and Affordable Care Act) Law text · (d)

2008

  • Pub. L. 110–343, §403(d)(2)(A), added cl. (iv) and redesignated former cls. (iv) to (xvii) as (v) to (xviii), respectively. Former cl. (xviii) redesignated (xix). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(A), redesignated cl. (xviii) as (xix). Former cl. (xix) redesignated (xx). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3091(b)(1)(B), redesignated cl. (xix) relating to section 6039(a) as (xxi). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(A), redesignated cl. (xix) as (xx). Former cl. (xx) redesignated (xxi). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3091(b)(1)(A), which directed amendment of cl. (xx) by striking "or" at end, could not be executed because "or" did not appear. (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(A), redesignated cl. (xx) as (xxi). Former cl. (xxi) redesignated (xxii). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3091(b)(1)(B), (C), redesignated cl. (xix) as (xxi) and substituted "or" for "and" at end. (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(A), redesignated cl. (xxi) as (xxii). Former cl. (xxii) redesignated (xxiii). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3091(b)(1)(D), added cl. (xxii). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(A), redesignated cl. (xxii) as (xxiii). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(c)(2), added subpar. (I). Former subpar. (I) redesignated (J). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(B), added subpar. (J) and redesignated former subpars. (J) to (Z) as (K) to (AA), respectively. Former subpar. (AA) redesignated (BB). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(c)(2), redesignated subpars. (I) to (Z) as (J) to (AA), respectively. Former subpar. (AA) redesignated (BB). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(B), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(c)(2), redesignated subpar. (AA) as (BB). Former subpar. (BB) redesignated (CC). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3091(b)(2), which directed amendment of subpar. (BB) by striking "or" at end, could not be executed because "or" did not appear. (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(B), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(c)(2), redesignated subpar. (BB) as (CC). Former subpar. (CC) redesignated (DD). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3091(b)(2), substituted ", or" for period at end. (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(B), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(c)(2), redesignated subpar. (CC) as (DD). Former subpar. (DD) redesignated (EE). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–289, §3091(b)(2), added subpar. (DD). (Housing and Economic Recovery Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(B), redesignated subpar. (DD) as (EE). Former subpar. (EE) redesignated (FF). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(c)(2), redesignated subpar. (DD) as (EE). (Emergency Economic Stabilization Act of 2008) Law text · (d)
  • Pub. L. 110–343, §403(d)(2)(B), redesignated subpar. (EE) as (FF). (Emergency Economic Stabilization Act of 2008) Law text · (d)

2007

  • Pub. L. 110–172, §11(b)(2)(A), inserted "or (h)(1)" after "section 6050H(a)". (Tax Technical Corrections Act of 2007) Law text · (d)
  • Pub. L. 110–172, §11(b)(2)(B), inserted "or (h)(2)" after "section 6050H(d)". (Tax Technical Corrections Act of 2007) Law text · (d)

2006

  • Pub. L. 109–280, §1211(b)(1), added cl. (xiv) and redesignated former cls. (xiv) and (xv) as (xv) and (xvi), respectively. Former cl. (xvi) redesignated (xvii). See Codification note above. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–432, §403(c)(1), which directed amendment of cl. (xvii) by striking out "or" at end, could not be executed because "or" did not appear subsequent to amendment by Pub. L. 109–280, §844(d)(2)(A). See below. (Tax Relief and Health Care Act of 2006) Law text · (d)
  • Pub. L. 109–280, §1211(b)(1), redesignated cl. (xvi) as (xvii). Former cl. (xvii) redesignated (xviii). See Codification note above. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–280, §844(d)(2)(A), struck out "or" at end. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–432, §403(c)(1), which directed amendment of cl. (xviii) by substituting "or" for "and" at end, could not be executed because "and" did not appear at end subsequent to amendment by Pub. L. 109–280, §844(d)(2)(A). See below. (Tax Relief and Health Care Act of 2006) Law text · (d)
  • Pub. L. 109–280, §1211(b)(1), redesignated cl. (xvii) as (xviii). Former cl. (xviii) redesignated (xix) relating to section 264(f)(5)(A)(iv). See Codification note above. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–280, §844(d)(2)(A), substituted "or" for "and" at end. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–432, §403(c)(1), added cl. (xix) relating to section 6039(a). (Tax Relief and Health Care Act of 2006) Law text · (d)
  • Pub. L. 109–280, §1211(b)(1), redesignated cl. (xviii) as (xix) relating to section 264(f)(5)(A)(iv). Former cl. (xix) redesignated (xx). See Codification note above. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–280, §844(d)(2)(A), added cl. (xix) relating to section 6050U. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–280, §1211(b)(1), redesignated cl. (xix) relating to section 6050U as (xx). See Codification note above. (Pension Protection Act of 2006) Law text · (d)
  • Pub. L. 109–432, §403(c)(2), substituted "6039(b)" for "6039(a)". (Tax Relief and Health Care Act of 2006) Law text · (d)
  • Pub. L. 109–280, §844(d)(2)(B), added subpar. (CC). (Pension Protection Act of 2006) Law text · (d)

2004

  • Pub. L. 108–357, §805(b)(1), added cl. (ii) and redesignated former cls. (ii) to (xiv) as (iii) to (xv), respectively. Former cl. (xv) redesignated (xvi). (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §853(d)(2)(L), redesignated cl. (xvii) as (xvi) and struck out former cl. (xvi) which read as follows: "subparagraph (A) or (C) of subsection (c)(4) of section 4093 (relating to information reporting with respect to tax on diesel and aviation fuels),". (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §805(b)(1), redesignated cl. (xv) as (xvi). Former cl. (xvi) redesignated (xvii). (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §853(d)(2)(L), redesignated cls. (xviii) and (xix) as (xvii) and (xviii), respectively. Former cl. (xvii) redesignated (xvi). (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §805(b)(1), redesignated cls. (xvi) to (xviii) as (xvii) to (xix), respectively. (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §805(b)(2), added subpar. (F) and redesignated former subpars. (F) to (V) as (G) to (W), respectively. Former subpar. (W) redesignated (X). (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §853(d)(2)(M), redesignated subpar. (Y) as (X) and struck out former subpar. (X) which read as follows: "section 4093(c)(4)(B) (relating to certain purchasers of diesel and aviation fuels),". (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §805(b)(2), redesignated subpar. (W) as (X). Former subpar. (X) redesignated (Y). (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §853(d)(2)(M), redesignated subpars. (Z) to (CC) as (Y) to (BB), respectively. Former subpar. (Y) redesignated (X). (American Jobs Creation Act of 2004) Law text · (d)
  • Pub. L. 108–357, §805(b)(2), redesignated subpars. (X) to (BB) as (Y) to (CC), respectively. (American Jobs Creation Act of 2004) Law text · (d)

2002

  • Pub. L. 107–210, §202(c)(2)(A), added cl. (xi) and redesignated former cls. (xi) to (xvii) as (xii) to (xviii), respectively. (Trade Act of 2002) Law text · (d)
  • Pub. L. 107–210, §202(c)(2)(B), added subpar. (BB). (Trade Act of 2002) Law text · (d)

2000

  • Pub. L. 106–554, §1(a)(7) [title III, §319(23)(A)], added cls. (xiv) to (xvii) and struck out former cls. (xiv) to (xvii) which read as follows: (Consolidated Appropriations Act, 2001) Law text · (d)
  • Pub. L. 106–554, §1(a)(7) [title III, §319(23)(B)], made a technical amendment to directory language of Pub. L. 105–206, §6010(o)(4)(C). See 1998 Amendment note below. (Consolidated Appropriations Act, 2001) Law text · (d)

1998

  • Pub. L. 105–206, §6012(d), inserted before period at end "(more than 100 information returns in the case of a partnership having more than 100 partners)". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)
  • Pub. L. 105–206, §6012(b)(5), made a technical amendment to directory language of Pub. L. 105–34, §1213(b). See 1997 Amendment note below. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
  • Pub. L. 105–206, §6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, §201(c)(2)(A). See 1997 Amendment note below. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
  • Pub. L. 105–206, §6010(o)(4)(B), struck out "or" at end. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
  • Pub. L. 105–206, §6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, §201(c)(2)(A). See 1997 Amendment note below. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
  • Pub. L. 105–206, §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. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
  • Pub. L. 105–206, §6004(a)(3), made a technical amendment to directory language of Pub. L. 105–34, §201(c)(2)(A). See 1997 Amendment note below. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
  • Pub. L. 105–206, §6010(o)(4)(B), added cl. (xvii). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)
  • Pub. L. 105–206, §6010(o)(4)(C), as amended by Pub. L. 106–554, §1(a)(7)[title III, §319(23)(B)], added subpar. (AA). (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (d)

1997

  • Pub. L. 105–34, §1213(b), as amended by Pub. L. 105–206, §6012(b)(5), added cl. (ix). (Taxpayer Relief Act of 1997) Law text · (d)
  • Pub. L. 105–34, §201(c)(2)(A), as amended by Pub. L. 105–206, §6004(a)(3), added cl. (x) and redesignated former cls. (x) to (xv) as (xi) to (xvi), respectively. (Taxpayer Relief Act of 1997) Law text · (d)
  • Pub. L. 105–34, §1602(d)(2)(A), added subpars. (R) to (Y) and struck out former subpars. (R) to (X) which read as follows: (Taxpayer Relief Act of 1997) Law text · (d)
  • Pub. L. 105–34, §201(c)(2)(B), added subpar. (Z). (Taxpayer Relief Act of 1997) Law text · (d)
  • Pub. L. 105–34, §1223(b), added subsec. (e). (Taxpayer Relief Act of 1997) Law text · (e)

1996

  • Pub. L. 104–188, §1116(b)(2)(A), added cl. (viii). (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(1), added cl. (ix) and redesignated former cl. (ix) as (x). Former cl. (x) redesignated (xi). (Health Insurance Portability and Accountability Act of 1996) Law text · (d), (x)
  • Pub. L. 104–191, §323(b)(1), redesignated cl. (x) as (xi). Former cl. (xi) redesignated (xii). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, §11212(e)(1). See 1990 Amendment note below. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(1), redesignated cl. (xi) as (xii). Former cl. (xii) redesignated (xiii). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1702(c)(2)(A), struck out "or" at end. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1702(b)(1), made technical amendment to directory language of Pub. L. 101–508, §11212(e)(1). See 1990 Amendment note below. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(1), redesignated cl. (xii) as (xiii). Former cl. (xiii) redesignated (xiv). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1702(c)(2)(B), substituted ", or" for period at end. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(1), redesignated cls. (xiii) and (xiv) as (xiv) and (xv), respectively. (Health Insurance Portability and Accountability Act of 1996) Law text · (d), (xv)
  • Pub. L. 104–188, §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. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(2), added subpar. (Q). Former subpar. (Q) redesignated (R). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(2), redesignated subpar. (Q) as (R). Former subpar. (R) redesignated (S). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1116(b)(2)(B), added subpar. (R). Former subpar. (R) redesignated (S). (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(2), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1116(b)(2)(B), redesignated subpar. (R) as (S). Former subpar. (S) redesignated (T). See Codification note above. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1901(c)(1), struck out "or" at end. See Codification note above. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(b)(2), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1116(b)(2)(B), redesignated subpar. (S) as (T). Former subpar. (T) redesignated (U). See Codification note above. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1901(c)(1), substituted ", or" for period at end. See Codification note above. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–191, §323(d)(1), redesignated subpar. (T), relating to section 6053(b) or (c), as (U). (Health Insurance Portability and Accountability Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1455(a)(2), struck out "or" at end. See Codification note above. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1116(b)(2)(B), redesignated subpar. (T) as (U). Former subpar. (U) redesignated (V). See Codification note above. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1901(c)(1), added subpar. (U). See Codification note above. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1455(a)(2), substituted a comma for period at end. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1116(b)(2)(B), redesignated subpar. (U) as (V). (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1455(a)(2), added subpars. (W) and (X). (Small Business Job Protection Act of 1996) Law text · (d), (X)
  • Pub. L. 104–188, §1615(a)(2)(B), inserted "and" at end. (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §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". (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1615(a)(2)(B), redesignated subpar. (E) as (D). (Small Business Job Protection Act of 1996) Law text · (d)
  • Pub. L. 104–188, §1704(j)(3), substituted "section 6109(h)" for "section 6109(f)" in introductory provisions. (Small Business Job Protection Act of 1996) Law text · (d)

1994

  • Pub. L. 103–322, §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),". · (d)
  • Pub. L. 103–322, §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),". · (d)

1993

  • Pub. L. 103–66, §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) (… · (d)
  • Pub. L. 103–66, §13252(b)(2), added subpar. (P) and redesignated former subpars. (P) through (S) as (Q) through (T), respectively. · (d)

1992

  • Pub. L. 102–486 added subpar. (E). · (d)

1990

  • Pub. L. 101–508, §11323(b)(2), substituted "subsection (b) or (e) of section 1060" for "section 1060(b)". · (d)
  • Pub. L. 101–508, §11212(e)(1), as amended by Pub. L. 104–188, §1702(b)(1), struck out ", or subsection (e)," after "(c)(4)". · (d)
  • Pub. L. 101–508, §11323(c)(2), added cl. (xii) relating to subpar. (C) of section 338(h)(10). · (d)
  • Pub. L. 101–508, §11212(e)(1), as amended by Pub. L. 104–188, §1702(b)(1), added cl. (xii) relating to section 4101(d). · (d)

1989

  • Pub. L. 101–239, §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 …
  • Pub. L. 101–239, §7811(c)(3), amended cls. (viii) to (xi) generally. Prior to amendment, cls. (viii) to (xi) read as follows: · (d)
  • Pub. L. 101–239, §7813(a), struck out "or" after "insurance)," in subpar. (Q), substituted "tips), or" for "tips)." in subpar. (R), and redesignated subpar. (U) as (S). · (d)

1988

  • Pub. L. 100–647, §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 interve… · (d)
  • Pub. L. 100–647, §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. · (d)
  • Pub. L. 100–418, §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),". · (d)
  • Pub. L. 100–647, §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. 1… · (d)
  • Pub. L. 100–418, §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 str… · (d)
  • Pub. L. 100–647, §1015(a), substituted "6031(b) or (c)" for "6031(b)". · (d)

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.