26 U.S. Code § 6045A - Information required in connection with transfers of covered securities to brokers

(a) Furnishing of information
Every applicable person which transfers to a broker (as defined in section 6045 (c)(1)) a security which is a covered security (as defined in section 6045 (g)(3)) in the hands of such applicable person shall furnish to such broker a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such broker to meet the requirements of section 6045 (g).
(b) Applicable person
For purposes of subsection (a), the term “applicable person” means—
(1) any broker (as defined in section 6045 (c)(1)), and
(2) any other person as provided by the Secretary in regulations.
(c) Time for furnishing statement
Except as otherwise provided by the Secretary, any statement required by subsection (a) shall be furnished not later than 15 days after the date of the transfer described in such subsection.


(Added Pub. L. 110–343, div. B, title IV, § 403(c)(1),Oct. 3, 2008, 122 Stat. 3858.)
Effective Date

Section effective Jan. 1, 2011, see section 403(e)(1) ofPub. L. 110–343, set out as an Effective Date of 2008 Amendment note under section 1012 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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