26 U.S.C. § 6045A
Title 26
Chapter 61
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 6001
- § 6011
- § 6012
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- § 6016
- § 6017
- § 6017A
- § 6018
- § 6019
- § 6020
- § 6021
- § 6031
- § 6032
- § 6033
- § 6034
- § 6034A
- § 6035
- § 6036
- § 6037
- § 6038
- § 6038A
- § 6038B
- § 6038C
- § 6038D
- § 6039
- § 6039A
- § 6039B
- § 6039C
- § 6039D
- § 6039E
- § 6039F
- § 6039G
- § 6039H
- § 6039I
- § 6039J
- § 6040
- § 6041
- § 6041A
- § 6042
- § 6043
- § 6043A
- § 6044
- § 6045
- § 6045A
- § 6045B
- § 6046
- § 6046A
- § 6047
- § 6048
- § 6049
- § 6050
- § 6050A
- § 6050B
- § 6050C
- § 6050D
- § 6050E
- § 6050F
- § 6050G
- § 6050H
- § 6050I
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- § 6050N
- § 6050P
- § 6050Q
- § 6050R
- § 6050S
- § 6050T
- § 6050U
- § 6050V
- § 6050W
- § 6050X
- § 6050Y
- § 6051
- § 6052
- § 6053
- § 6055
- § 6056
- § 6057
- § 6058
- § 6059
- § 6060
- § 6061
- § 6062
- § 6063
- § 6064
- § 6065
- § 6071
- § 6072
- § 6073
- § 6074
- § 6075
- § 6076
- § 6081
- § 6091
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- § 6101
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- § 6104
- § 6105
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- § 6107
- § 6108
- § 6109
- § 6110
- § 6111
- § 6112
- § 6113
- § 6114
- § 6115
- § 6116
- § 6117
§ 6045A. Information required in connection with transfers of covered securities to brokers
- (a) Every applicable person which transfers to a broker (as defined in section 6045(c)(1)) a security which is a covered security (as defined in section 6045(g)(3)) in the hands of such applicable person shall furnish to such broker a written statement in such manner and setting forth such information as the Secretary may by regulations prescribe for purposes of enabling such broker to meet the requirements of section 6045(g).
- (b) For purposes of subsection (a), the term “applicable person” means—
- (1) any broker (as defined in section 6045(c)(1)), and
- (2) any other person as provided by the Secretary in regulations.
- (c) Except as otherwise provided by the Secretary, any statement required by subsection (a) shall be furnished not later than 15 days after the date of the transfer described in such subsection.
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