26 U.S.C. § 4104 — Information reporting for persons claiming certain tax benefits

FEDERAL · 26 U.S.C. · Chapter 32

Information reporting for persons claiming certain tax benefits

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 32 — MANUFACTURERS EXCISE TAXES·Subch. A·Pt. III

(a)In general The Secretary shall require any person claiming tax benefits—

(1)under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and

(2)under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).

(b)Contents of return Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.

(c)Enforcement With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222

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(a) In general
The Secretary shall require any person claiming tax benefits—
(1) under the provisions of sections 34, 40, and 40A, to file a return at the time such person claims such benefits (in such manner as the Secretary may prescribe), and
(2) under the provisions of section 4041(b)(2), 6426, or 6427(e) to file a quarterly return (in such manner as the Secretary may prescribe).
(b) Contents of return
Any return filed under this section shall provide such information relating to such benefits and the coordination of such benefits as the Secretary may require to ensure the proper administration and use of such benefits.
(c) Enforcement
With respect to any person described in subsection (a) and subject to registration requirements under this title, rules similar to rules of section 4222(c) shall apply with respect to any requirement under this section.

26 U.S.C. § 4104 (Information reporting for persons claiming certain tax benefits) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Source Credit

History

(Added Pub. L. 108–357, title III, §303(a), Oct. 22, 2004, 118 Stat. 1466; amended Pub. L. 115–141, div. U, title IV, §401(a)(220), Mar. 23, 2018, 132 Stat. 1194.)

Editorial Notes

Editorial Notes

Amendments
2018—Subsec. (a)(1). Pub. L. 115–141 substituted "sections 34" for "section 34".

Statutory Notes and Related Subsidiaries

Effective Date
Pub. L. 108–357, title III, §303(c), Oct. 22, 2004, 118 Stat. 1466, provided that: "The amendments made by this section [enacting this section] shall take effect on January 1, 2005."