US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6011

General requirement of return, statement, or list

(a)

General rule

When required by regulations prescribed by the Secretary any person made liable for any tax imposed by this title, or with respect to the collection thereof, shall make a return or statement according to the forms and regulations prescribed by the Secretary. Every person required to make a return or statement shall include therein the information required by such forms or regulations.

(b)

Identification of taxpayer

The Secretary is authorized to require such information with respect to persons subject to the taxes imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons.

(c)

Returns, etc., of DISCS and former DISCS and former FSC’s

(1)

Records and information

A DISC, 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) shall for the taxable year—
(A)
furnish such information to persons who were shareholders at any time during such taxable year, and to the Secretary, and
(B)
keep such records, as may be required by regulations prescribed by the Secretary.
(2)

Returns

A DISC shall file for the taxable year such returns as may be prescribed by the Secretary by forms or regulations.

(d)

Authority to require information concerning section 912 allowances

The Secretary may by regulations require any individual who receives allowances which are excluded from gross income under section 912 for any taxable year to include on his return of the taxes imposed by subtitle A for such taxable year such information with respect to the amount and type of such allowances as the Secretary determines to be appropriate.

(e)

Regulations requiring returns on magnetic media, etc.

(1)

In general

The Secretary shall prescribe regulations providing standards for determining which returns must be filed on magnetic media or in other machine-readable form. Except as provided in paragraph (3), the Secretary may not require returns of any tax imposed by subtitle A on individuals, estates, and trusts to be other than on paper forms supplied by the Secretary.

(2)

Requirements of regulations

In prescribing regulations under paragraph (1), the Secretary—
(A)
shall not require any person to file returns on magnetic media unless such person is required to file at least the applicable number of returns during the calendar year, and
(B)
shall take into account (among other relevant factors) the ability of the taxpayer to comply at reasonable cost with the requirements of such regulations.
(3)

Special rule for tax return preparers

(A)

In general

The Secretary shall require that any individual income tax return prepared by a tax return preparer be filed on magnetic media if—
(i)
such return is filed by such tax return preparer, and
(ii)
such tax return preparer is a specified tax return preparer for the calendar year during which such return is filed.
(B)

Specified tax return preparer

For purposes of this paragraph, the term “specified tax return preparer” means, with respect to any calendar year, any tax return preparer unless such preparer reasonably expects to file 10 or fewer individual income tax returns during such calendar year.

(C)

Individual income tax return

For purposes of this paragraph, the term “individual income tax return” means any return of the tax imposed by subtitle A on individuals, estates, or trusts.

(D)

Exception for certain preparers located in areas without internet access

The Secretary may waive the requirement of subparagraph (A) if the Secretary determines, on the basis of an application by the tax return preparer, that the preparer cannot meet such requirement by reason of being located in a geographic area which does not have access to internet service (other than dial-up or satellite service).

(4)

Special rule for returns filed by financial institutions with respect to withholding on foreign transfers

The numerical limitation under paragraph (2)(A) shall not apply to any return filed by a financial institution (as defined in section 1471(d)(5)) with respect to tax for which such institution is made liable under section 1461 or 1474(a).

(5)

Applicable number

(A)

In general

For purposes of paragraph (2)(A), the applicable number shall be—
(i)
except as provided in subparagraph (B), in the case of calendar years before 2021, 250,
(ii)
in the case of calendar year 2021, 100, and
(iii)
in the case of calendar years after 2021, 10.
(B)

Special rule for partnerships for 2018, 2019, 2020, and 2021

In the case of a partnership, for any calendar year before 2022, the applicable number shall be—
(i)
in the case of calendar year 2018, 200,
(ii)
in the case of calendar year 2019, 150,
(iii)
in the case of calendar year 2020, 100, and
(iv)
in the case of calendar year 2021, 50.
(6)

1
1 So in original. There are two pars. designated (6).
  Partnerships required to file on magnetic media

Notwithstanding paragraph (2)(A), the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.

(6)

1  Application of numerical limitation to returns relating to deferred compensation plans

For purposes of applying the numerical limitation under paragraph (2)(A) to any return required under section 6058, information regarding each plan for which information is provided on such return shall be treated as a separate return.

(8)

Qualified opportunity funds and qualified rural opportunity funds

Notwithstanding paragraphs (1) and (2), any return filed by a qualified opportunity fund or qualified rural opportunity fund under section 6039K shall be filed on magnetic media or other machine-readable form.

(f)

Promotion of electronic filing

(1)

In general

The Secretary is authorized to promote the benefits of and encourage the use of electronic tax administration programs, as they become available, through the use of mass communications and other means.

(2)

Incentives

The Secretary may implement procedures to provide for the payment of appropriate incentives for electronically filed returns.

(g)

Disclosure of reportable transaction to tax-exempt entity

Any taxable party to a prohibited tax shelter transaction (as defined in section 4965(e)(1)) shall by statement disclose to any tax-exempt entity (as defined in section 4965(c)) which is a party to such transaction that such transaction is such a prohibited tax shelter transaction.

(h)

Mandatory e-filing of unrelated business income tax return

Any organization required to file an annual return under this section which relates to any tax imposed by section 511 shall file such return in electronic form.

(i)

Income, estate, and gift taxes

For requirement that returns of income, estate, and gift taxes be made whether or not there is tax liability, see subparts B and C.

Aug. 16, 1954, ch. 73668A Stat. 732Pub. L. 85–859, title I, § 16172 Stat. 1305Pub. L. 88–563, § 3(a)78 Stat. 843Pub. L. 89–44, title I, § 101(b)(6)79 Stat. 136Pub. L. 90–59, § 4(b)81 Stat. 154Pub. L. 91–128, § 483 Stat. 267Pub. L. 92–178, title V, § 504(a)85 Stat. 550Pub. L. 94–455, title XIX90 Stat. 1817Pub. L. 95–615, § 207(c)92 Stat. 3108Pub. L. 97–248, title III, § 31996 Stat. 610Pub. L. 98–67, title I, § 109(a)97 Stat. 383Pub. L. 98–369, div. A, title VIII, § 801(d)(12)98 Stat. 997Pub. L. 99–514, title XVIII, § 1899A(52)100 Stat. 2961Pub. L. 100–647, title I, § 1015(q)(1)102 Stat. 3572Pub. L. 101–239, title VII, § 7713(a)103 Stat. 2394Pub. L. 105–34, title XII, § 1224111 Stat. 1019Pub. L. 105–206, title II, § 2001(c)112 Stat. 723Pub. L. 109–222, title V, § 516(b)(2)120 Stat. 371Pub. L. 110–172, § 11(g)(19)121 Stat. 2491Pub. L. 111–92, § 17(a)123 Stat. 2996Pub. L. 111–147, title V, § 522(a)124 Stat. 112Pub. L. 113–295, div. A, title II, § 220(t)128 Stat. 4036Pub. L. 115–141, div. U, title III, § 301(a)132 Stat. 1183Pub. L. 116–25, title II, § 2301(a)133 Stat. 1012Pub. L. 116–94, div. O, title II, § 202(d)(1)133 Stat. 3163Pub. L. 119–21, title VII, § 70421(d)(3)139 Stat. 231(, ; , , ; , , ; , , ; , , ; (f), (g), , ; , , ; , §§ 1904(b)(10)(A)(ii), 1906(b)(13)(A), , , 1834; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , (b), , ; , , ; , , ; , , ; –(c), title III, § 3101(b)(2), , , 1013, 1015; , , ; , , .)

Editorial Notes

References in Text

Pub. L. 106–519114 Stat. 2423section 1 of this titleThe FSC Repeal and Extraterritorial Income Exclusion Act of 2000, referred to in subsec. (c)(1), is , , . For complete classification of this Act to the Code, see Short Title of 2000 Amendments note set out under and Tables.

Amendments

Pub. L. 119–212025—Subsec. (e)(8). added par. (8).

Pub. L. 116–25, § 2301(a)2019—Subsec. (e)(2)(A). , substituted “the applicable number of” for “250”.

Pub. L. 116–25, § 2301(c)Subsec. (e)(3)(D). , added subpar. (D).

Pub. L. 116–25, § 2301(b)Subsec. (e)(5). , added par. (5) and struck out former par. (5) which related to special rules for partnerships regarding filing on magnetic media.

Pub. L. 116–94Subsec. (e)(6). added par. (6) related to application of numerical limitation to returns relating to deferred compensation plans.

Pub. L. 116–25, § 2301(b), added par. (6) related to partnerships required to file on magnetic media.

Pub. L. 116–25, § 3101(b)(2)Subsecs. (h), (i). , added subsec. (h) and redesignated former subsec. (h) as (i).

Pub. L. 115–141, § 301(a)(2)2018—Subsec. (e)(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.”

Pub. L. 115–141, § 301(a)(1)Subsec. (e)(5). , added par. (5).

Pub. L. 113–2952014—Subsec. (e)(3)(A). substituted “shall require that” for “shall require than” in introductory provisions.

Pub. L. 111–1472010—Subsec. (e)(4). added par. (4).

Pub. L. 111–92, § 17(b)2009—Subsec. (e)(1). , substituted “Except as provided in paragraph (3), the Secretary may not” for “The Secretary may not” in second sentence.

Pub. L. 111–92, § 17(a)Subsec. (e)(3). , added par. (3).

Pub. L. 110–172, § 11(g)(19)(B)2007—Subsec. (c). , struck out “and FSC’s” after “former DISCS” in heading.

Pub. L. 110–172, § 11(g)(19)(A)Subsec. (c)(1). , 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”.

Pub. L. 109–2222006—Subsecs. (g), (h). added subsec. (g) and redesignated former subsec. (g) as (h).

Pub. L. 105–2061998—Subsecs. (f), (g). added subsec. (f) and redesignated former subsec. (f) as (g).

Pub. L. 105–341997—Subsec. (e)(2). inserted at end “Notwithstanding the preceding sentence, the Secretary shall require partnerships having more than 100 partners to file returns on magnetic media.”

Pub. L. 101–2391989—Subsec. (e). substituted “magnetic media” for “magnetic tape” in heading and amended text generally, revising the content and structure of pars. (1) and (2).

Pub. L. 100–6471988—Subsec. (a). substituted “or with respect to the collection thereof” for “or for the collection thereof”.

Pub. L. 99–5141986—Subsec. (f). substituted “subparts B and C” for “sections 6012 to 6019, inclusive”.

Pub. L. 98–3691984—Subsec. (c). inserted “and FSC’s and former FSC’s” in heading and “or a FSC or former FSC” in par. (1).

Pub. L. 98–671983—Subsec. (e). amended subsec. (e) generally, designating existing provisions as par. (1) and adding par. (2).

Pub. L. 97–2481982—Subsecs. (e), (f). added subsec. (e) and redesignated former subsec. (e) as (f).

Pub. L. 95–6151978—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).

Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsecs. (a), (b). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–455Subsec. (c). , §§ 1904(b)(10)(A)(ii), 1906(b)(13)(A), redesignated subsec. (e) as (c) and struck out “or his delegate” after “Secretary” wherever appearing.

Pub. L. 94–455, § 1904(b)(10)(A)(ii)Subsec. (d). , redesignated subsec. (f) as (d). Former subsec. (d), which related to interest equalization tax returns, was struck out.

Pub. L. 94–455, § 1904(b)(10)(A)(ii)Subsecs. (e), (f). , redesignated subsecs. (e) and (f) as (c) and (d), respectively.

Pub. L. 92–1781971—Subsecs. (e), (f). added subsec. (e) and redesignated former subsec. (e) as (f).

Pub. L. 91–128, § 4(f)section 4911 of this title1969—Subsec. (d)(1)(B). , 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 , if he disposes of the stock or debt obligation with respect to which such liability was incurred prior to the filing of the return required by subparagraph (A), file a return of such tax.

Pub. L. 91–128, § 4(g)Subsec. (d)(3). , 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 has received a validation certificate indicating the stock or debt obligation qualifies for the exemption or where the U.S. person acquiring the stock or debt obligation is subject to the interest equalization tax, including acquisitions where a broker’s confirmation to the customer indicates, or should indicate that the particular acquisition is or may be subject to the tax.

Pub. L. 90–591967—Subsec. (d)(1). 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’s inability to establish prior American ownership as the document to accompany the list of acquisitions made during the calendar quarter for which an exemption is claimed under section 4918, struck out “a written confirmation, furnished in accordance with the requirements described in section 4918(c) or (d), is treated as conclusive proof of prior American ownership;” after “No return or accompanying evidence shall be required under this paragraph, in connection with any acquisition with respect to which”, and added clauses (i), (ii), and (iii) and subpar. (B).

Pub. L. 89–441965—Subsec. (c). repealed subsec. (c) which related to return of retailers excise taxes by suppliers.

Pub. L. 88–5631964—Subsecs. (d), (e). added subsec. (d) and redesignated former subsec. (d) as (e).

Pub. L. 85–8591958—Subsecs. (c), (d). added subsec. (c) and redesignated former subsec. (c) as (d).

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–21, title VII, § 70421(d)(5)139 Stat. 231

section 6724 of this title“The amendments made by this subsection [enacting sections 6039K, 6039L, and 6726 of this title and amending this section and ] shall apply to taxable years beginning after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2019 Amendment

Pub. L. 116–94, div. O, title II, § 202(d)(2)133 Stat. 3163

“The amendment made by paragraph (1) [amending this section] shall apply to returns required to be filed with respect to plan years beginning after .”
, , , provided that:

Pub. L. 116–25, title II, § 2301(e)133 Stat. 1013

section 6724 of this title“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

section 3101(b)(2) of Pub. L. 116–25section 3101(d) of Pub. L. 116–25section 527 of this titleAmendment by applicable to taxable years beginning after , with certain transitional relief permitted, see , set out as a note under .

Effective Date of 2018 Amendment

Pub. L. 115–141, div. U, title III, § 301(b)132 Stat. 1183

Pub. L. 114–74“The amendments made by this section [amending this section] shall take effect as if included in section 1101 of the Bipartisan Budget Act of 2015 [].”
, , , provided that:

Effective Date of 2010 Amendment

Pub. L. 111–147, title V, § 522(c)124 Stat. 113

section 6724 of this title“The amendment made by this section [amending this section and ] shall apply to returns the due date for which (determined without regard to extensions) is after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 2009 Amendment

Pub. L. 111–92, § 17(c)123 Stat. 2996

“The amendments made by this section [amending this section] shall apply to returns filed after .”
, , , provided that:

Effective Date of 2006 Amendment

Pub. L. 109–222section 516(d)(2) of Pub. L. 109–222section 4965 of this titleAmendment by applicable to disclosures the due date for which are after , see , set out as an Effective Date note under .

Effective Date of 1997 Amendment

Pub. L. 105–34, title XII, § 1226111 Stat. 1020Pub. L. 105–206, title VI, § 6012(e)112 Stat. 819

Pub. L. 105–34“The amendments made by this part [part I (§§ 1221–1226) of subtitle C of title XII of , enacting part IV of subchapter K of chapter 1 of this title and subchapter D of chapter 63 of this title, and amending this section and sections 6012, 6031, 6724, 7421, 7459, 7482, and 7485 of this title] shall apply to partnership taxable years beginning after .”
, , , as amended by , , , provided that:

Effective Date of 1989 Amendment

Pub. L. 101–239, title VII, § 7713(b)103 Stat. 2394

“The amendment made by subsection (a) [amending this section] shall apply to returns the due date for which (determined without regard to extensions) is after .”
, , , provided that:

Effective Date of 1988 Amendment

Pub. L. 100–647, title I, § 1015(q)(2)102 Stat. 3572

“The amendment made by paragraph (1) [amending this section] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1984 Amendment

Pub. L. 98–369section 805(a)(1) of Pub. L. 98–369section 245 of this titleAmendment by applicable to transactions after , in taxable years ending after such date, see , as amended, set out as a note under .

Effective Date of 1983 Amendment

Pub. L. 98–67section 110(a) of Pub. L. 98–67section 31 of this titleAmendment by applicable with respect to payments made after , see , set out as a note under .

Effective Date of 1978 Amendment; Election of Prior Law

Pub. L. 95–615section 209 of Pub. L. 95–615section 911 of this titleAmendment by applicable to taxable years beginning after , with provision for election of prior law, see , set out as an Effective Date of 1978 Amendment note under .

Effective Date of 1976 Amendment

section 1904(b)(10)(A)(ii) of Pub. L. 94–455section 1904(d) of Pub. L. 94–455section 4041 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1971 Amendment

Pub. L. 92–178section 507 of Pub. L. 92–178section 991 of this titleAmendment by applicable with respect to taxable years ending after , except that a corporation may not be a DISC for any taxable year beginning before , see , set out as an Effective Date note under .

Effective Date of 1969 Amendment

Pub. L. 91–128, § 4(i)(4)83 Stat. 269

“The amendments made by this section [amending this section and sections 4912, 4914, 4915, 4919, 4920, and 6680 of this title] shall apply with respect to acquisitions of debt obligations made after the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1967 Amendment

Pub. L. 90–59, § 4(h)81 Stat. 156

“The amendments made by this section [amending this section and sections 4918, 4920, and 6076 of this title] (other than by subsections (d) and (e)) shall apply with respect to acquisitions of stock and debt obligations made after . The amendments made by subsections (d) and (e) [amending sections 6681 and 7241 of this title] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

Effective Date of 1965 Amendment

Pub. L. 89–44section 701(a) of Pub. L. 89–44section 4161 of this titleAmendment by applicable with respect to articles sold on or after , see , set out as a note under .

Effective Date of 1958 Amendment

Pub. L. 85–859section 1(c) of Pub. L. 85–85972 Stat. 1275Amendment by effective on first day of first calendar quarter which begins more than 60 days after , see , , .

Short Title of 1967 Amendment

Pub. L. 90–59, § 1(a)81 Stat. 145

“This Act [amending this section and sections 4912, 4914 to 4920, 4931, 6076, 6681, and 7241 of this title] may be cited as the ‘Interest Equalization Tax Extension Act of 1967’.”
, , , provided that:

Internet Platform for Form 1099 Filings

Pub. L. 116–25, title II, § 2102133 Stat. 1010

“(a)

In General .—

Not later than , the Secretary of the Treasury or the Secretary’s delegate (hereafter referred to in this section as the ‘Secretary’) shall make available an internet website or other electronic media, with a user interface and functionality similar to the Business Services Online Suite of Services provided by the Social Security Administration, that provides access to resources and guidance provided by the Internal Revenue Service and allows persons to—
“(1)
prepare and file Forms 1099;
“(2)
prepare Forms 1099 for distribution to recipients other than the Internal Revenue Service; and
“(3)
maintain a record of completed, filed, and distributed Forms 1099.
“(b)

Electronic Services Treated as Supplemental; Application of Security Standards .—

The Secretary shall ensure that the services described in subsection (a)—
“(1)
are a supplement to, and not a replacement for, other services provided by the Internal Revenue Service to taxpayers; and
“(2)
comply with applicable security standards and guidelines.”
, , , provided that:

Authentication of Users of Electronic Services Accounts

Pub. L. 116–25, title II, § 2304133 Stat. 1014

“Beginning 180 days after the date of the enactment of this Act [], the Secretary of the Treasury (or the Secretary’s delegate) shall verify the identity of any individual opening an e-Services account with the Internal Revenue Service before such individual is able to use the e-Services tools.”
, , , provided that:

Electronic Filing of Tax and Information Returns

Pub. L. 105–206, title II, § 2001(a)112 Stat. 723

“(a)

In General .—

It is the policy of Congress that—
“(1)
paperless filing should be the preferred and most convenient means of filing Federal tax and information returns;
“(2)
it should be the goal of the Internal Revenue Service to have at least 80 percent of all such returns filed electronically by the year 2007; and
“(3)
the Internal Revenue Service should cooperate with and encourage the private sector by encouraging competition to increase electronic filing of such returns.
“(b)

Strategic Plan.—

“(1)

In general .—

Not later than 180 days after the date of the enactment of this Act [], the Secretary of the Treasury or the Secretary’s delegate (hereafter in this section referred to as the ‘Secretary’) shall establish a plan to eliminate barriers, provide incentives, and use competitive market forces to increase electronic filing gradually over the next 10 years while maintaining processing times for paper returns at 40 days. To the extent practicable, such plan shall provide that all returns prepared electronically for taxable years beginning after 2001 shall be filed electronically.
“(2)

Electronic commerce advisory group .—

To ensure that the Secretary receives input from the private sector in the development and implementation of the plan required by paragraph (1), the Secretary shall convene an electronic commerce advisory group to include representatives from the small business community and from the tax practitioner, preparer, and computerized tax processor communities and other representatives from the electronic filing industry.
“(d)

Annual Reports .—

Not later than June 30 of each calendar year after 1998, the Chairperson of the Internal Revenue Service Oversight Board, the Secretary of the Treasury, and the Chairperson of the electronic commerce advisory group established under subsection (b)(2) [set out as a note above] shall report to the Committees on Ways and Means, Appropriations, Government Reform and Oversight [now Committee on Oversight and Accountability], and Small Business of the House of Representatives and the Committees on Finance, Appropriations, Governmental Affairs [now Committee on Homeland Security and Governmental Affairs], and Small Business [now Committee on Small Business and Entrepreneurship] of the Senate on—
“(1)
the progress of the Internal Revenue Service in meeting the goal of receiving electronically 80 percent of tax and information returns by 2007;
“(2)
the status of the plan required by subsection (b) [set out as a note above];
“(3)
the legislative changes necessary to assist the Internal Revenue Service in meeting such goal; and
“(4)
the effects on small businesses and the self-employed of electronically filing tax and information returns.”
, (b), (d), , , 725, provided that:

Pub. L. 105–206, title II, § 2003(c)112 Stat. 725

“In the case of taxable periods beginning after , the Secretary of the Treasury or the Secretary’s delegate shall, to the extent practicable, establish procedures to accept, in electronic form, any other information, statements, elections, or schedules, from taxpayers filing returns electronically, so that such taxpayers will not be required to file any paper.”
, , , provided that:

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after , see , as amended, set out as a note under .

Study of Wage Returns on Magnetic Tape; Report to Congress Not Later Than

Pub. L. 98–67, title I, § 109(b)97 Stat. 384, , , required Secretary of the Treasury, in consultation with Secretary of Health and Human Services, to conduct a study of feasibility of requiring persons to file, on magnetic media, returns under section 6011 of the Internal Revenue Code containing information described in section 6051(a) of such Code (relating to W–2s), and that not later than , Secretary of the Treasury was to submit to Committee on Ways and Means of House of Representatives and Committee on Finance of Senate results of study.

Report on Forms

Pub. L. 97–248, title III, § 35396 Stat. 640, , , required Secretary of the Treasury to study and report to Congress, not later than , methods of modifying the design of the forms used by the Internal Revenue Service to achieve greater accuracy in the reporting of income and the matching of information reports and returns with the returns of tax imposed.

Study of Simplification of Tax Returns

Pub. L. 95–600, title V, § 55192 Stat. 2890, , , required a study and investigation by Secretary of the Treasury with respect to simplification of Federal income tax returns, establishment of a task force to assist in conduct of study, and a report by Secretary on study and investigation to Congressional committees not later than 2 years after .

First Return Period for Interest Equalization Tax Returns

Pub. L. 89–243, § 3(d)(1)79 Stat. 955Pub. L. 89–243, , , provided that the first period for which returns were to be made under subsec. (d)(1) of this section with respect to acquisitions made subject to tax by this section was the period commencing , and ending at the close of the calendar quarter in which the enactment of [] occurred.

Pub. L. 88–563, § 3(e)78 Stat. 845Pub. L. 88–563, , , provided that the first period for which returns were to be made under subsec. (d)(1) of this section was the period commencing , and ending at the close of the calendar quarter in which the enactment of [] occurred.