26 U.S.C. § §6050D. Returns relating to energy grant — §6050D. Returns relating to energy grants and financing

FEDERAL · 26 U.S.C. · Chapter Subchapter A—Returns and Records

§6050D. Returns relating to energy grants and financing

26 U.S.C. § §6050D. Returns relating to energy grant

ChapterSubchapter A—Returns and Records

PartSubpart B—Information Concerning Transactions With Other Persons

This text of 26 U.S.C. § §6050D. Returns relating to energy grant (§6050D. Returns relating to energy grants and financing) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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26 U.S.C. § §6050D. Returns relating to energy grant.

Text

(a)In general Every person who administers a Federal, State, or local program a principal purpose of which is to provide subsidized financing or grants for projects to conserve or produce energy shall, to the extent required under regulations prescribed by the Secretary, make a return setting forth the name and address of each taxpayer receiving financing or a grant under such program and the aggregate amount so received by such individual.

(b)Definition of person For purposes of this section, the term "person" means the officer or employee having control of the program, or the person appropriately designated for purposes of this section.

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(a) In general
Every person who administers a Federal, State, or local program a principal purpose of which is to provide subsidized financing or grants for projects to conserve or produce energy shall, to the extent required under regulations prescribed by the Secretary, make a return setting forth the name and address of each taxpayer receiving financing or a grant under such program and the aggregate amount so received by such individual.
(b) Definition of person
For purposes of this section, the term "person" means the officer or employee having control of the program, or the person appropriately designated for purposes of this section.

Source Credit

History

(Added Pub. L. 96–223, title II, §203(b)(1), Apr. 2, 1980, 94 Stat. 259.)

Editorial Notes

Statutory Notes and Related Subsidiaries

Effective Date
Pub. L. 96–223, title II, §203(c), Apr. 2, 1980, 94 Stat. 259, provided that: "The amendments made by this section [amending this section and section 23 of this title] shall apply to taxable years beginning after December 31, 1980, but only with respect to financing or grants made after such date."

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26 U.S.C. § §6050D. Returns relating to energy grant, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/§6050D. Returns relating to energy grant.