Subpart A. Information concerning persons subject to special provisions. B. Information concerning transactions with other persons. C. Information regarding wages paid employees. D. Information regarding health insurance coverage. E. Registration of and information concerning pension, etc., plans. F. Information concerning tax return preparers.

2010—Pub. L. 111–148, title I, § 1502(d),Mar. 23, 2010, 124 Stat. 251, added item relating to subpart D.
2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(v),May 25, 2007, 121 Stat. 201, substituted “tax return preparers” for “income tax return preparers” in item relating to subpart F.
1980—Pub. L. 96–603, § 1(e)(2),Dec. 28, 1980, 94 Stat. 3505, struck out item relating to subpart D “Information concerning private foundations”.
1976—Pub. L. 94–455, title XII, § 1203(i)(1),Oct. 4, 1976, 90 Stat. 1694, added subpart F heading.
1974—Pub. L. 93–406, title II, § 1031(c)(1),Sept. 2, 1974, 88 Stat. 946, added item relating to subpart E.
1969—Pub. L. 91–172, title I, § 101(j)(64),Dec. 30, 1969, 82 Stat. 533, added item relating to subpart D.
Information Returns in Electronic Format

Pub. L. 108–7, div. H, title II, § 211,Feb. 20, 2003, 117 Stat. 384, provided that:
“(a) Each office in the legislative branch, except the House and the Senate, which is responsible for preparing any written statement furnished under part 3 of subchapter A of chapter 61 of the Internal Revenue Code of 1986 on behalf of a person shall make the statement available to the person in an electronic format (at the direction of the person) which will enable the person to provide the statement electronically to a tax preparer or other provider of financial services.
“(b) Subsection (a) shall apply with respect to statements prepared for taxable years ending on or after December 31, 2004.”

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

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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