• United States Code
• TITLE 26 - INTERNAL REVENUE CODE
• SUBTITLE F - PROCEDURE AND ADMINISTRATION
• CHAPTER 61 - INFORMATION AND RETURNS
• SUBCHAPTER A - RETURNS AND RECORDS
• PART III - INFORMATION RETURNS
• SUBPART A - INFORMATION CONCERNING PERSONS SUBJECT TO SPECIAL PROVISIONS

                                   SOURCE
    (Added Pub. L. 104-191, title V, Sec. 512(a), Aug. 21, 1996, 110
    Stat. 2100, Sec. 6039F; renumbered Sec. 6039G, Pub. L. 105-34,
    title XVI, Sec. 1602(h)(1), Aug. 5, 1997, 111 Stat. 1096.)
                            REFERENCES IN TEXT                        
      Section 358 of the Immigration and Nationality Act, referred to
    in subsec. (e)(2), is classified to section 1501 of Title 8, Aliens
    and Nationality.
                                AMENDMENTS                            
      1997 - Pub. L. 105-34 renumbered section 6039F as this section.
                   SECTION REFERRED TO IN OTHER SECTIONS               
      This section is referred to in section 877 of this title.