§ 4104. Information reporting for persons claiming certain tax benefits
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/usc/title-26/section-4104A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(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.)
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- Pub. L. 108–357, title III, § 303(a)
- 118 Stat. 1466
- 132 Stat. 1194
- Pub. L. 108–357, title III, § 303(c)
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§ 4104
Information reporting for persons claiming certain tax benefits
Stat.×1
Pub. L.Pub. L. 108–357, title III, § 303(a)
Stat.118 Stat. 1466
Stat.132 Stat. 1194
Pub. L.Pub. L. 108–357, title III, § 303(c)
Cites 5Cited by 1 across 1 source