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26 U.S.C. § 6040

Title 26 Chapter 61 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 6040. Cross references

  • (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  • [(6) Repealed.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.

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