Sec. 279. AUTHORITY TO WAIVE CERTAIN INFORMATION REPORTING REQUIREMENTS

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## SEC. 279 AUTHORITY TO WAIVE CERTAIN INFORMATION REPORTING REQUIREMENTS **[**[26 U.S.C. 6031 note](/us/usc/t26/s6031)**]** The Secretary of the Treasury (or the Secretary’s delegate) may provide an exception from any requirement to file an information return otherwise required by chapter 61 of the Internal Revenue Code of 1986 with respect to any amount excluded from gross income by reason of section 7A(i) of the Small Business Act or section 276(b), 277, or 278 of this subtitle.

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U.S. Code

Return of partnership income
§ 6031

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Sec. 279

AUTHORITY TO WAIVE CERTAIN INFORMATION REPORTING REQUIREMENTS

U.S.C.§ 6031

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