payee statement

(2) Payee statement The term “payee statement” means any statement required to be furnished under— (A) section 6031(b) or (c), 6034A, or 6037(b) (relating to statements furnished by certain pass-thru entities), (B) section 6039(b) (relating to information required in connection with certain options), (C) section 6041(d) (relating to information at source), (D) section 6041A(e) (relating to returns regarding payments of remuneration for services and direct sales), (E) section 6042(c) (relating to returns regarding payments of dividends and corporate earnings and profits), (F) subsections (b) and (d) of section 6043A (relating to returns relating to taxable mergers and acquisitions), (G) section 6044(e) (relating to returns regarding payments of patronage dividends), (H) section 6045(b) or (d) (relating to returns of brokers), (I) section 6045A (relating to information required in connection with transfers of covered securities to brokers), (J) subsections (c) and (e) of section 6045B (relating to returns relating to actions affecting basis of specified securities), (K) section 6049(c) (relating to returns regarding payments of interest), (L) section 6050A(b) (relating to reporting requirements of certain fishing boat operators), (M) section 6050H(d) or (h)(2) (relating to returns relating to mortgage interest received in trade or business from individuals), (N) section 6050I(e) or paragraph (4) or (5) of section 6050I(g) (relating to cash received in trade or business, etc.), (O) section 6050J(e) (relating to returns relating to foreclosures and abandonments of security), (P) section 6050K(b) (relating to returns relating to exchanges of certain partnership interests), (Q) section 6050L(c) (relating to returns relating to certain dispositions of donated property), (R) section 6050N(b) (relating to returns regarding payments of royalties), (S) section 6050P(d) (relating to returns relating to the cancellation of indebtedness by certain financial entities), (T) section 6050Q(b) (relating to certain long-term care benefits), (U) section 6050R(c) (relating to returns relating to certain purchases of fish), (V) section 6051 (relating to receipts for employees), (W) section 6052(b) (relating to returns regarding payment of wages in the form of group-term life insurance), (X) section 6053(b) or (c) (relating to reports of tips), (Y) section 6048(b)(1)(B) (relating to foreign trust reporting requirements), (Z) section 408(i) (relating to reports with respect to individual retirement plans) to any person other than the Secretary with respect to the amount of payments made to such person, (AA) section 6047(d) (relating to reports by plan administrators) to any person other than the Secretary with respect to the amount of payments made to such person, (BB) section 6050S(d) (relating to returns relating to qualified tuition and related expenses), (CC) section 264(f)(5)(A)(iv) (relating to reporting with respect to certain life insurance and annuity contracts), (DD) section 6050T (relating to returns relating to credit for health insurance costs of eligible individuals), (EE) section 6050U (relating to charges or payments for qualified long-term care insurance contracts under combined arrangements), (FF) section 6050W(f) (relating to returns relating to payments made in settlement of payment card transactions), (GG) section 6055(c) (relating to statements relating to information regarding health insurance coverage), (HH) section 6056(c) (relating to statements relating to certain employers required to report on health insurance coverage), (II) section 6035 (other than a statement described in paragraph (1)(D)), or (JJ) section 6226(a)(2) (relating to statements relating to alternative to payment of imputed underpayment by partnership) or under any other provision of this title which provides for the application of rules similar to such section. (JJ) 2 subsection (a)(2), (b)(2), or (c)(2) of section 6050Y (relating to returns relating to certain life insurance contract transactions). Such term also includes any form, statement, or schedule required to be furnished to the recipient of any amount from which tax was required to be deducted and withheld under chapter 3 or 4 (or from which tax would be required to be so deducted and withheld but for an exemption under this title or any treaty obligation of the United States).


26 USC § 6724(d)(2)

Scoping language

For purposes of this part
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