The Secretary shall require any person claiming tax benefits—
(1)under the provisions of section  34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(2)under the provisions of section
6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).
(b) Contents of return
Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section
4222(c) shall apply with respect to any requirement under this section.
 So in original. Probably should be “sections”.
Pub. L. 108–357, title III, § 303(c),Oct. 22, 2004, 118 Stat. 1466, provided that: “The amendments made by this section [enacting this section] shall take effect on January 1, 2005.”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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