§ 6040. Cross references

Statutory text

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

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

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

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Repealed.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

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

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.

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

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037 · 68A Stat. 744
Enacted · 26 U.S.C. § 6040
Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 744, § 6037
1965
Excise Tax Reduction Act of 1965
Pub. L. 89–44 title III § 305(b) · 79 Stat. 136
Struck · 26 U.S.C. § 6040(6)
Pub. L. 89–44 struck out par. (6) which cross referred to section 4234 of this title
Source evidence
Code amendment note
Par. (6). Pub. L. 89–44 struck out par. (6) which cross referred to section 4234 of this title.
Enacted provision · exact public law section
(b) Section 6040 (relating to cross references) is amended by striking out paragraph (6).
1970
Excise, Estate, and Gift Tax Adjustment Act of 1970
Pub. L. 91–614 title I § 101(d)(2) · 84 Stat. 1836
Substituted · 26 U.S.C. § 6040(2)
Pub. L. 91–614 substituted “fiduciary” for “executor”
Source evidence
Code amendment note
Par. (2). Pub. L. 91–614 substituted “fiduciary” for “executor”.
Enacted provision · exact public law section
(2) Sections 6040(2), 6314(c)(2), 6324(a)(3), and 6504(9) 68A Stat. 744; 78 Stat. 73. 80 Stat. 1132. are each amended by striking out “executor” each place it appears in the heading and text of such sections and inserting in lieu thereof “fiduciary”.
Effective date note
Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.

2 of 3 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1965–1970 · 2 rounds

1970

Par. (2). Pub. L. 91–614 substituted “fiduciary” for “executor”.

1965

Par. (6). Pub. L. 89–44 struck out par. (6) which cross referred to section 4234 of this title.

Statutory Notes and Related Subsidiaries

Effective Date of 1970 Amendment

Amendment by Pub. L. 91–614 applicable with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as a note under section 2032 of this title.

Effective Date of 1965 Amendment

Amendment by Pub. L. 89–44 applicable with respect to admissions, services, and uses after noon, Dec. 31, 1965, see section 701(b)(1) of Pub. L. 89–44, set out as a note under section 4291 of this title.

Credits

1954–1970 · 6 acts

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

Show as published

(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.)