26 U.S. Code § 6045B - Returns relating to actions affecting basis of specified securities
(a) In general
According to the forms or regulations prescribed by the Secretary, any issuer of a specified security shall make a return setting forth—
(1) a description of any organizational action which affects the basis of such specified security of such issuer,
(b) Time for filing return
Any return required by subsection (a) shall be filed not later than the earlier of—
(c) Statements to be furnished to holders of specified securities or their nominees
According to the forms or regulations prescribed by the Secretary, every person required to make a return under subsection (a) with respect to a specified security shall furnish to the nominee with respect to the specified security (or certificate holder if there is no nominee) a written statement showing—
(1) the name, address, and phone number of the information contact of the person required to make such return,
The written statement required under the preceding sentence shall be furnished to the holder on or before January 15 of the year following the calendar year during which the action described in subsection (a) occurred.
(d) Specified security
For purposes of this section, the term “specified security” has the meaning given such term by section 6045 (g)(3)(B). No return shall be required under this section with respect to actions described in subsection (a) with respect to a specified security which occur before the applicable date (as defined in section 6045 (g)(3)(C)) with respect to such security.
(e) Public reporting in lieu of return
The Secretary may waive the requirements under subsections (a) and (c) with respect to a specified security, if the person required to make the return under subsection (a) makes publicly available, in such form and manner as the Secretary determines necessary to carry out the purposes of this section—
(1) the name, address, phone number, and email address of the information contact of such person, and
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