§ 6040. Cross references

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(1)For the notice required of persons acting in a fiduciary capacity for taxpayers or for transferees, see sections 6212, 6901(g), and 6903.

(2)For application by fiduciary for determination of tax and discharge from personal liability therefor, see section 2204.

(3)For the notice required of taxpayers for redetermination of taxes claimed as credits, see sections 905(c) and 2016.

(4)For exemption certificates required to be furnished to employers by employees, see section 3402(f)(2), (3), (4), and (5).

(5)For receipts, constituting information returns, required to be furnished to employees, see section 6051.

[(6) Repealed. Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148]

(7)For information required with respect to the redemption of stamps, see section 6805.

(8)For the statement required to be filed by a corporation expecting a net operating loss carryback or unused excess profits credit carryback, see section 6164.

(9)For the application, which a taxpayer may file for a tentative carryback adjustment of income taxes, see section 6411.

(Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037; renumbered § 6038, Pub. L. 85–866, title I, § 64(c), Sept. 2, 1958, 72 Stat. 1656; renumbered § 6039, Pub. L. 86–780, § 6(a), Sept. 14, 1960, 74 Stat. 1014; renumbered § 6040, Pub. L. 88–272, title II, § 221(b)(1), Feb. 26, 1964, 78 Stat. 73; amended Pub. L. 89–44, title III, § 305(b), June 21, 1965, 79 Stat. 148; Pub. L. 91–614, title I, § 101(d)(2), Dec. 31, 1970, 84 Stat. 1837.)

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Cited by 4 sections

U.S. Code

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Pub. L. 89–44, title III, § 305(b)
79 Stat. 148
Aug. 16, 1954, ch. 736
68A Stat. 744
Pub. L. 85–866, title I, § 64(c)
72 Stat. 1656
Pub. L. 86–780, § 6(a)
74 Stat. 1014
Pub. L. 88–272, title II, § 221(b)(1)
78 Stat. 73
Pub. L. 91–614, title I, § 101(d)(2)
84 Stat. 1837
Pub. L. 91–614
Pub. L. 89–44
section 4234 of this title
section 101(j) of Pub. L. 91–614
section 701(b)(1) of Pub. L. 89–44

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cites case law

§ 6040

Cross references

U.S.C.×4

U.S.C.§ 2032

U.S.C.§ 4291

Pub. L.Pub. L. 89–44, title III, § 305(b)

Stat.79 Stat. 148

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 744

Pub. L.Pub. L. 85–866, title I, § 64(c)

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