26 U.S. Code § 6040 - Cross references

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(1) For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901 (g), and 6903.
(2) For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.
(3) For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905 (c) and 2016.
(4) For exemption certificates required to be furnished to employers by employees, see section 3402 (f)(2), (3), (4), and (5).
(5) For receipts, constituting information returns, required to be furnished to employees, see section 6051.
[(6) Repealed. Pub. L. 89–44, title III, § 305(b),June 21, 1965, 79 Stat. 148]
(7) For information required with respect to the redemption of stamps, see section 6805.
(8) For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.
(9) For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.


(Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; renumbered § 6038,Pub. L. 85–866, title I, § 64(c),Sept. 2, 1958, 72 Stat. 1656; renumbered § 6039,Pub. L. 86–780, § 6(a),Sept. 14, 1960, 74 Stat. 1014; renumbered § 6040,Pub. L. 88–272, title II, § 221(b)(1),Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89–44, title III, § 305(b),June 21, 1965, 79 Stat. 148; Pub. L. 91–614, title I, § 101(d)(2),Dec. 31, 1970, 84 Stat. 1837.)

1970—Par. (2). Pub. L. 91–614substituted “fiduciary” for “executor”.
1965—Par. (6). Pub. L. 89–44struck out par. (6) which cross referred to section 4234 of this title.
Effective Date of 1970 Amendment

Amendment by Pub. L. 91–614applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) ofPub. L. 91–614, set out as a note under section 2032 of this title.
Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44applicable with respect to admissions, services, and uses after noon, Dec. 31, 1965, see section 701(b)(1) ofPub. L. 89–44, set out as a note under section 4291 of this title.

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

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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