26 U.S. Code § 6050P - Returns relating to the cancellation of indebtedness by certain entities
In lieu of making a return required under subsection (a), an agency described in subsection (c)(1)(A) may submit to the Secretary (at such time and in such form as the Secretary may by regulations prescribe) information sufficient for the Secretary to complete such a return on behalf of such agency. Upon receipt of such information, the Secretary shall complete such return and provide a copy of such return to such agency.
1999—Subsec. (c)(2)(D). Pub. L. 106–170 added subpar. (D).
1996—Pub. L. 104–134, § 31001(m)(2)(D)(ii), amended section catchline generally, striking out “financial” before “entities”.
Subsec. (a). Pub. L. 104–134, § 31001(m)(2)(A), struck out “financial” before “entity” in introductory provisions.
Subsec. (c). Pub. L. 104–134, § 31001(m)(2)(B), added par. (1), redesignated former par. (1) as (2), and redesignated former par. (2) as (3) and substituted “(1)(A) or (2)(B)” for “(1)(B)”.
Subsec. (d). Pub. L. 104–134, § 31001(m)(2)(D)(i), struck out “financial” before “entity” in introductory provisions.
Subsec. (e). Pub. L. 104–134, § 31001(m)(2)(C), added subsec. (e).
Written determinations for this section
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- Exceptions Relating to Real Estate Transactions : 2011-06-03
- Information at Source : 2011-03-25
- Gross Income v. Not Gross Income : 2011-03-25
- Gross Income v. Not Gross Income : 2008-06-20
- Applicable Financial Entity : 2006-01-20
- Information at Source : 2003-09-05
- General Exclusions From Gross Income : 2003-09-05
- Payments Other Than in Cash : 2001-07-27
- Payments Other Than in Cash : 2000-01-21