§ 6043A. Returns relating to taxable mergers and acquisitions

• (a) According to the forms or regulations prescribed by the Secretary, the acquiring corporation in any taxable acquisition shall make a return setting forth—
  • (1) a description of the acquisition,
  • (2) the name and address of each shareholder of the acquired corporation who is required to recognize gain (if any) as a result of the acquisition,
  • (3) the amount of money and the fair market value of other property transferred to each such shareholder as part of such acquisition, and
  • (4) such other information as the Secretary may prescribe.
• (b) According to the forms or regulations prescribed by the Secretary:
  • (1) Any person who holds stock as a nominee for another person shall furnish in the manner prescribed by the Secretary to such other person the information provided by the corporation under subsection (d).
  • (2) In the case of stock held by any person as a nominee, references in this section (other than in subsection (c)) to a shareholder shall be treated as a reference to the nominee.
• (c) For purposes of this section, the term “taxable acquisition” means any acquisition by a corporation of stock in or property of another corporation if any shareholder of the acquired corporation is required to recognize gain (if any) as a result of such acquisition.
• (d) According to the forms or regulations prescribed by the Secretary, every person required to make a return under subsection (a) shall furnish to each shareholder whose name is required to be set forth in such return a written statement showing—
  • (1) the name, address, and phone number of the information contact of the person required to make such return,
  • (2) the information required to be shown on such return with respect to such shareholder, and
  • (3) such other information as the Secretary may prescribe.