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