Public Law 119-83 (04/13/2026)
Subpart B Information Concerning Transactions With Other Persons
Browse 0 units and 41 sections in Subpart B Information Concerning Transactions With Other Persons of Title 26.
Sections in Subpart B
§ 6041
Information at source
§ 6041A
Returns regarding payments of remuneration for services and direct sales
§ 6042
Returns regarding payments of dividends and corporate earnings and profits
§ 6043
Liquidating, etc., transactions
§ 6043A
Returns relating to taxable mergers and acquisitions
§ 6044
Returns regarding payments of patronage dividends
§ 6045
Returns of brokers
§ 6045A
Information required in connection with transfers of covered securities to brokers
§ 6045B
Returns relating to actions affecting basis of specified securities
§ 6046
Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock
§ 6046A
Returns as to interests in foreign partnerships
§ 6047
Information relating to certain trusts and annuity plans
§ 6048
Information with respect to certain foreign trusts
§ 6049
Returns regarding payments of interest
§ 6050
Repealed. Pub. L. 96–167, § 5(a), Dec. 29, 1979, 93 Stat. 1276]
§ 6050A
Reporting requirements of certain fishing boat operators
§ 6050B
Returns relating to unemployment compensation
§ 6050C
Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
§ 6050D
Returns relating to energy grants and financing
§ 6050E
State and local income tax refunds
§ 6050F
Returns relating to social security benefits
§ 6050G
Returns relating to certain railroad retirement benefits
§ 6050H
Returns relating to mortgage interest received in trade or business from individuals
§ 6050I
Returns relating to cash received in trade or business, etc.
§ 6050J
Returns relating to foreclosures and abandonments of security
§ 6050K
Returns relating to exchanges of certain partnership interests
§ 6050L
Returns relating to certain donated property
§ 6050M
Returns relating to persons receiving contracts from Federal executive agencies
§ 6050N
Returns regarding payments of royalties
§ 6050P
Returns relating to the cancellation of indebtedness by certain entities
§ 6050Q
Certain long-term care benefits
§ 6050R
Returns relating to certain purchases of fish
§ 6050S
Returns relating to higher education tuition and related expenses
§ 6050T
Returns relating to credit for health insurance costs of eligible individuals
§ 6050U
Charges or payments for qualified long-term care insurance contracts under combined arrangements
§ 6050V
Returns relating to applicable insurance contracts in which certain exempt organizations hold interests
§ 6050W
Returns relating to payments made in settlement of payment card and third party network transactions
§ 6050X
Information with respect to certain fines, penalties, and other amounts
§ 6050Y
Returns relating to certain life insurance contract transactions
§ 6050Z
Reports relating to long-term care premium statements
§ 6050AA
Returns relating to applicable passenger vehicle loan interest received in trade or business from individuals