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Editorial Notes

2010—Pub. L. 111–148, title I, § 1502(d), Mar. 23, 2010, 124 Stat. 251, added item relating to subpart D.

2007—Pub. L. 110–28, title VIII, § 8246(a)(2)(A)(v), May 25, 2007, 121 Stat. 201, substituted “tax return preparers” for “income tax return preparers” in item relating to subpart F.

1980—Pub. L. 96–603, § 1(e)(2), Dec. 28, 1980, 94 Stat. 3505, struck out item relating to subpart D “Information concerning private foundations”.

1976—Pub. L. 94–455, title XII, § 1203(i)(1), Oct. 4, 1976, 90 Stat. 1694, added subpart F heading.

1974—Pub. L. 93–406, title II, § 1031(c)(1), Sept. 2, 1974, 88 Stat. 946, added item relating to subpart E.

1969—Pub. L. 91–172, title I, § 101(j)(64), Dec. 30, 1969, 82 Stat. 533, added item relating to subpart D.

Statutory Notes and Related Subsidiaries
Information Returns in Electronic Format

Pub. L. 108–7, div. H, title II, § 211, Feb. 20, 2003, 117 Stat. 384, provided that:

Each office in the legislative branch, except the House and the Senate, which is responsible for preparing any written statement furnished under part 3 of subchapter A of chapter 61 of the Internal Revenue Code of 1986 on behalf of a person shall make the statement available to the person in an electronic format (at the direction of the person) which will enable the person to provide the statement electronically to a tax preparer or other provider of financial services.
Subsection (a) shall apply with respect to statements prepared for taxable years ending on or after December 31, 2004.”