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.
26 U.S. Code § 6050P - Returns relating to the cancellation of indebtedness by certain entities
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. (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. (e). Pub. L. 104–134, § 31001(m)(2)(C), added subsec. (e).
- Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1996
- Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1996
- Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1996