§ 6039J. Information reporting with respect to Commodity Credit Corporation transactions
317 words·~1 min read·
/usc/title-26/section-6039jA research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Requirement of reporting The Commodity Credit Corporation, through the Secretary of Agriculture, shall make a return, according to the forms and regulations prescribed by the Secretary of the Treasury, setting forth any market gain realized by a taxpayer during the taxable year in relation to the repayment of a loan issued by the Commodity Credit Corporation, without regard to the manner in which such loan was repaid.
(b)Statements to be furnished to persons with respect to whom information is required The Secretary of Agriculture shall furnish to each person whose name is required to be set forth in a return required under subsection
(a)a written statement showing the amount of market gain reported in such return.
(Added Pub. L. 110–234, title XV, § 15353(a), May 22, 2008, 122 Stat. 1526, and Pub. L. 110–246, § 4(a), title XV, § 15353(a), June 18, 2008, 122 Stat. 1664, 2288.)
Connectionstraces to 1
Traces to 1 document
U.S. Code
10 references not yet in our index
- Pub. L. 110–234, title XV, § 15353(a)
- 122 Stat. 1526
- Pub. L. 110–246, § 4(a)
- 122 Stat. 1664
- Pub. L. 110–234
- Pub. L. 110–246
- section 4(a) of Pub. L. 110–246
- section 4 of Pub. L. 110–246
- Pub. L. 110–234, title XV, § 15353(c)
- 122 Stat. 1527
Citation graph
cites case law
§ 6039J
Information reporting with respect to Commodity Credit Corporation transactions
Pub. L.Pub. L. 110–234, title XV, § 15353(a)
Stat.122 Stat. 1526
Pub. L.Pub. L. 110–246, § 4(a)
Stat.122 Stat. 1664
Pub. L.Pub. L. 110–234
Cites 11 · showing 6Cited by 0 across 0 sources